PKD Code Finder Poland | Choose Your PKD, Tax & VAT Path
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Find the Right PKD Code for Your Business in Poland

Describe what you actually do and get guided to the correct PKD code, plus clear insight into tax and VAT realities, before you register anything.

2026 edition • English-first • Foreigner-focused

Ryczałt Rate Finder (Poland, 2026): Find Your Ryczałt Rate, PKD & VAT Rules

This page embeds our English-first AI tool that helps you map what you actually do to a likely ryczałt rate (lump-sum tax on revenue), the most relevant PKD codes for registration, and the VAT rules you still need to care about in 2026.

Direct answer

Your ryczałt rate is not chosen by guesswork or by PKD alone. It depends on the legal category of your activity (often tied to PKWiU), and you can have more than one rate if you do more than one type of work. VAT is separate from ryczałt, so VAT obligations don’t automatically disappear just because you choose ryczałt.

Educational only. This tool and page are for general education and planning. They are not professional accounting, tax, or legal advice. If your activity is complex, mixed, or unclear, book a consultation and/or request an official classification where appropriate.
Nationwide support, one process. English Wizards supports foreigners across Poland remotely. You don’t need to be in Warsaw to work with us.

Key facts (2026)

  • VAT exemption limit: 240,000 PLN from 1 January 2026 (standard rules + exceptions).
  • PKWiU version for tax: PKWiU 2015 remains applicable for PIT/CIT (including ryczałt) until 31 December 2028 (transitional rule).
  • Ryczałt is on revenue: business expenses usually don’t reduce the taxable base like profit-based taxation.
  • Mixed activities: more than one rate may apply, and record-keeping needs to support separating revenue streams.

Introduction

Foreigners in Poland often hit the same wall: you register your business with PKD codes, you hear that “ryczałt is a flat percentage,” and then you discover that the percentage depends on what you do, and that official wording uses classifications (often PKWiU) that don’t look like your PKD at all. That’s how people end up on the wrong rate.

This page is built as a calculator-style tool page (not a traditional blog post). The embedded AI tool helps you translate a plain-English description of your work into: likely PKD codes for registration, PKWiU classification candidates for rate logic, a likely ryczałt rate (or multiple rates), and VAT notes relevant to 2026.

Important: classification can be simple for some businesses and genuinely ambiguous for others (especially bundles and mixed services). If you need a formal confirmation, consider requesting an official classification (one activity/service/product per request).

Ryczałt Rate Finder (AI tool)

Use this embedded tool to get a likely ryczałt rate plus PKD/PKWiU guidance for 2026. Don’t share sensitive personal data. Educational use only.

What to do next (recommended):
  • Run your main activity first (the one that makes most of your revenue).
  • Then run any secondary activity that could trigger a different rate (example: consulting + software + training).
  • Save the output (PKD/PKWiU candidates + notes) and use it as a checklist for your accountant or consultation call.

Book a call or review services

If you want a professional review of your activity description, classification choices, VAT situation, and the safest tax method for your case, use one of the options below.

How this tool works

1) Ryczałt basics in plain English

Ryczałt is a form of income tax where you pay tax as a percentage of your revenue from business activity. In practice, that means business expenses don’t reduce the taxable base in the same way as profit-based taxation.

2) PKD vs PKWiU: why foreigners get stuck

PKD is used for registration and statistics. PKWiU is a classification of products and services. Tax rules that depend on what you sell/do often reference PKWiU categories, not your PKD registration labels.

3) Important 2026 detail: PKWiU 2015 is still used for tax

Even with newer classifications introduced, transitional rules keep PKWiU 2015 relevant for PIT/CIT (including ryczałt) until 31 December 2028. This matters because many rate tables and interpretations still reference PKWiU 2015.

4) VAT is separate from ryczałt

Ryczałt is income tax on revenue. VAT is separate, with separate thresholds, exemptions, registrations, and reporting duties. Don’t assume “ryczałt means no VAT.”

5) What the tool outputs

  • Likely ryczałt rate(s): one rate for single-category activities, or multiple rates when mixed.
  • Classification hints: PKD suggestions for registration + PKWiU candidates for rate logic.
  • VAT notes: what to verify next, including threshold logic and common exclusions.
  • Warnings: when to request an official classification or consult before choosing a rate.

Assumptions and edge cases

Assumptions

  • 2026-only focus: designed for current-year planning.
  • Classification-first logic: rate is derived from correct activity classification, not guessed.
  • Mixed activities are normal: the tool will try to separate them because you may need more than one rate.

Edge case: multiple activities with different rates

If you have different activities that fall under different ryczałt rates, you typically don’t pick one rate for everything. You’ll need invoicing and record-keeping that can separate revenue streams.

Edge case: “ex” codes

“Ex” is a narrowing flag in legal tables. It usually means only a subset of a broader PKWiU grouping is covered by a given rule. If your description is vague, you can land on the wrong side of an “ex” boundary.

Edge case: VAT exemption vs VAT registration

VAT is often where complexity lives. Even if ryczałt is fine, your VAT position can still drive invoicing rules and reporting duties. Verify before you invoice.

Examples

Educational scenarios to show the thinking process. Your correct classification may differ based on contract wording, scope, and how you actually deliver the service.

Example 1: Foreign IT contractor (software-related services)

“I’m an IT contractor” is not specific enough to confidently pick a ryczałt rate. Describe deliverables (coding, configuration, consulting, support, documentation), then map to classification candidates, then check the statutory bucket that matches.

Example 2: Private rental income (najem prywatny)

If your case is pure private rental, rate logic is often clearer than in mixed-service businesses. Still, confirm you’re truly in private rental and not operating a service-heavy short-term model with different obligations.

FAQ

Does my PKD code determine my ryczałt rate in Poland?

Not reliably. PKD is for registration/statistics, while the ryczałt rate depends on the legal category of what you do (often aligned to PKWiU).

Which PKWiU version should I use in 2026 for ryczałt?

Treat 2026 as a transition environment. PKWiU 2015 remains relevant for PIT/CIT logic until 31 December 2028 under transitional rules.

Can I be VAT-exempt if I’m on ryczałt?

Yes, but VAT and ryczałt are separate. Verify thresholds, exclusions, and whether voluntary VAT registration is strategically better for your clients.

What if I have multiple activities with different ryczałt rates?

Plan your invoicing and tracking so you can separate revenue streams. Otherwise you may not be able to support the correct calculation approach.

Do you work with clients outside Warsaw (nationwide)?

Yes. English Wizards supports foreigners across Poland remotely with a structured checklist-based process.

Official sources

These are the primary official sources referenced on the page. Always verify your final classification and eligibility with a qualified professional if your case is unclear.

Author bio

English Wizards Editorial Team writes English-first educational resources for foreigners in Poland, focused on clarity, transparency, and practical checklists.