How the lump-sum tax works
The rules come from the Act of 20 November 1998 on the flat-rate income tax on certain revenue earned by natural persons. Tax is charged on revenue, so costs are not deducted: the records are simpler, but the form does not suit every business — that depends on the activity and the costs you carry.
Eligibility is set by a revenue limit: revenue in the previous tax year may not exceed 2 million euro, converted at the average euro rate the NBP published for the first business day of October of the preceding year. The Act also excludes certain activities.
Who the lump-sum tax is for
- You run a business as an individual and want to pay tax on revenue, without deducting costs.
- Your revenue in the previous tax year stayed within the limit of 2 million euro.
- If your revenue in the previous year did not exceed 200 000 euro, you may pay the lump sum quarterly instead of monthly.
- You are not taxed under the tax card (karta podatkowa) in the same year and do not run an activity the Act excludes — a pharmacy, a currency exchange or the sale of vehicle parts.
- Rates depend on the type of activity and range from 2% to 17% — the Act names, among others, 17% for the liberal professions, 15%, 8,5% for some services and 2% for plant and animal products from your own cultivation.
What the lump-sum tax service includes
A fixed scope, agreed before the first month of work:
- keeping the revenue records split by lump-sum rate
- assigning every item of revenue to the rate set by the type of activity
- calculating the lump sum monthly or quarterly, with the payment deadline
- keeping the records in electronic form and sending the JPK_EWP file
- preparing and filing the annual PIT-28 return
- ZUS settlements and DRA declarations
- checking and sorting your sales documents before they are posted
- ongoing contact with your accountant
How we work together
01 First contact
We talk about your business and check the conditions for the lump sum: the revenue limit for the previous year and the statutory exclusions. We then agree the scope of work and how documents are handed over.
02 Revenue records
You send us invoices and sales documents — by e-mail or in person. We enter every item of revenue in the records and assign it to the correct rate.
03 Tax calculation
Each month — or each quarter, if you qualify — we calculate the lump sum and send you the amount with the deadline. The monthly lump sum is paid by the 20th day of the following month.
04 Annual return
After the year ends we prepare the PIT-28 return from the records kept throughout the year. The return is filed between 15 February and the end of April of the following year.
Deadlines and obligations
- The lump sum for a given month is paid by the 20th day of the following month.
- Quarterly payments are possible if your revenue in the previous year did not exceed 200 000 euro.
- The annual PIT-28 return is filed between 15 February and the end of April of the following year.
- The revenue records are kept electronically and sent as a JPK_EWP file: from 2026 this covers taxpayers filing JPK_V7M monthly, from 2027 everyone else; the first send, for 2026, is due by 30 April 2027.
Legal status as of September 2026.
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1. Who may settle tax as a lump sum?
The lump sum is open to individuals in business whose revenue in the previous tax year did not exceed 2 million euro, converted at the NBP rate for the first business day of October of the preceding year. The Act also excludes certain activities, and the tax card in the same year.
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2. How do you set the lump-sum rate?
The rate follows the type of activity and ranges from 2% to 17%. The Act names 17% for the liberal professions, 15%, 8,5% for some services and 2% for products from your own cultivation, among others. Where you run several kinds of activity, we keep the records split by rate.
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3. When is the tax paid and when is PIT-28 filed?
The lump sum for a given month is paid by the 20th day of the following month. Where previous-year revenue did not exceed 200 000 euro, quarterly payments are possible. The annual PIT-28 return is filed between 15 February and the end of April of the following year, and we prepare it from the records we keep all year.
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4. Must the revenue records be kept electronically?
Yes — the revenue records are to be kept electronically and sent as a JPK_EWP file. From 2026 this covers taxpayers who file JPK_V7M monthly, and from 2027 everyone else; the first send, covering 2026, is due by 30 April 2027. We keep the records and handle the filing for you.
See also
If the lump sum is not the right form for your business, or you need a wider scope, see our other services: Bookkeeping, Payroll & HR, Commercial & tax ledgers, Tax Office & ZUS settlements and Services for foreign nationals.
