Flat rate booked is a simplified form of taxation in which tax is calculated on revenue rather than income. Entrepreneurs operating as sole proprietors (JDG – Jednoosobowa Działalność Gospodarcza) may choose flat rate taxation if they meet the conditions set out in the regulations. This means that business expenses do not reduce the taxable base.
Flat rate taxation can be a suitable solution for entrepreneurs who have relatively low business costs and a high profit margin. If you have high costs or plan to make significant investments, however, it is worth checking whether this form of taxation will actually be the most suitable option.
Flat rate taxation or Book of Revenue and Expenditure (KPiR)?
With flat rate taxation, tax is calculated on revenue, and business costs do not reduce the taxable base. It can be beneficial for businesses with low operating costs, while the applicable flat rate depends on the type of business activity.
If you are also considering other forms of taxation, check our page dedicated to the Book of Revenue and Expenditure (KPiR).
Flat rate taxation rates
The applicable flat rate depends on the type of activity actually performed and the revenue generated. In the case of services, the applicable rate generally depends on the type of service provided. It also depends on its PKWiU classification, rather than solely on the type of business activity conducted. Therefore, the same business activity may include services subject to different tax rates.
For this reason, below we provide examples of services and activities assigned to individual tax rates. The same type of business activity may include services subject to different rates. Therefore, the applicable rate should be determined in consultation with MAGFIN. This should take into account the services actually provided and their PKWiU classification.
Indicative overview of services and flat-rate tax rates:
| POSSIBLE TAX RATE | EXAMPLES OF PROFESSIONS / ACTIVITIES, depending on PKWiU classification and type of service |
|---|---|
| 17% | Flat rate taxation for representatives of certain liberal professions, including lawyers, accountants, tax advisers and translators. |
| 15% | Advertising, photography, recruitment-related and other intangible services — flat rate taxation for advertising agencies, photographers or recruiters. |
| 14% | Healthcare services, architectural and engineering services, technical research and analysis, and specialised design — flat rate taxation for architects and designers. |
| 12% | Software development, IT consulting, software installation, and network or systems management. These specific IT services may be subject to flat rate taxation for IT specialists or programmers. |
| 10% | Purchase and sale of real estate on one’s own account — flat rate taxation for businesses engaged in real estate trading. |
| 8.5% | Types of service activities for which the regulations do not provide for another rate — flat rate taxation for service providers in various industries. |
| 8.5% / 12.5% | Private rental: the 8.5% rate applies up to PLN 100,000; after exceeding this amount, the 12.5% rate applies to the excess revenue. |
| 5.5% | Construction works, manufacturing activities and certain freight transport services — flat rate taxation for construction companies and contractors. |
| 3% | Sales as part of trade and certain catering activities — flat rate taxation for trading companies or restaurants. |
| 2% | Certain revenue from the sale of processed plant and animal products originating from the taxpayer’s own cultivation, breeding or farming — flat rate taxation on the sale of agricultural products. |
Important: The applicable flat rate does not depend on the PKD code. What matters is the activity actually performed, as well as the classification of the services provided. Different tax rates may apply to the same entrepreneur. The examples are for guidance only.
Flat rate taxation limit in 2026
In 2026, the revenue limit from the previous year allowing a business to use flat rate taxation is EUR 2,000,000, equivalent to PLN 8,517,200.
If an entrepreneur meets the statutory requirements, they may also settle flat rate taxation on a quarterly basis. The revenue limit from the previous year allowing quarterly settlements in 2026 is EUR 200,000, equivalent to PLN 851,720.
When can you choose flat rate taxation?
If an entrepreneur wants to choose flat rate taxation when starting a business, they must meet the statutory deadline. The same applies when changing their form of taxation.
As a rule, the choice of flat rate taxation must be reported by the 20th day of the month following the month in which the first revenue was earned in a given year. If the first revenue was earned in December, the deadline is the end of the year.
JPK_EWP and JPK_ST under flat rate taxation
From 1 January 2026, some entrepreneurs using flat rate taxation are subject to new obligations. These obligations concern the electronic maintenance of the revenue records and the register of fixed assets and intangible assets. Data from the revenue records is submitted in the JPK_EWP structure. Data from the register of fixed assets and intangible assets is submitted in the JPK_ST structure. The obligation is being introduced in stages.
At MAGFIN, we provide accounting services for businesses using flat rate taxation, including support with obligations related to JPK_EWP and JPK_ST.
KSeF and company accounting
The introduction of the National e-Invoicing System (KSeF) means that businesses need to adapt their day-to-day invoice processes to the new rules. An error when issuing an invoice, an omitted document, or incorrect assignment to a settlement may result in additional work. It may also require clarification with the accounting department.
The mere presence of an invoice in KSeF does not mean that the document can be left unchecked. The invoice must be correctly assigned to a sale or purchase.
It must also be included in the appropriate settlement and kept consistent with the rest of the accounting documentation. When there are a larger number of invoices, each one requires proper verification and assignment. This makes efficient document processing in KSeF an important part of the company’s ongoing accounting.
MAGFIN has established procedures and document-flow rules for processing invoices from KSeF as well as invoices outside the system.
Accounting under flat rate taxation – MAGFIN
As part of our services, we primarily handle:
- maintaining revenue records,
- correctly assigning flat tax rates,
- calculating tax,
- handling ZUS documentation,
- monthly or quarterly tax settlements,
- preparing and submitting JPK_EWP,
- maintaining the register of fixed assets and intangible assets,
- preparing and submitting JPK_ST,
- annual PIT-28 tax returns.
We can provide all accounting services remotely (online). Documents can be submitted electronically, while communication with the accountant and ongoing matters can be handled remotely. There is no need to visit our office. This allows you to manage your accounting conveniently from anywhere in Poland or abroad, provided that you run a Polish business remotely.
If you are still choosing a form of taxation, we can also help you assess whether flat rate taxation is suitable for your business.
