Understand this route
Ryczałt — check classification
Check whether ryczałt fits the income type and exclusions, not only the desired rate.
What to do
1. Identify the actual activity and the relevant code/classification.
2. Check the official election rules and related deadlines for your tax year.
Ryczałt — not only a rate
Check the actual activity and correct income classification, restrictions on the regime, work for a former employer, and costs that do not reduce the base in the same way as other regimes. For 2026, the official prior-year revenue limit is EUR 2,000,000 (PLN 8,517,200); the specific rate depends on the activity.
Action
Verify the current official description for your income type and the election deadline; this page does not determine an individual rate.
Updated: 2026-10-09