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.
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.
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.
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.
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.
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.
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.
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.
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.
Ryczałt is income tax on revenue. VAT is separate, with separate thresholds, exemptions, registrations, and reporting duties. Don’t assume “ryczałt means no VAT.”
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.
“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.
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.
Educational scenarios to show the thinking process. Your correct classification may differ based on contract wording, scope, and how you actually deliver the service.
“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.
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.
Not reliably. PKD is for registration/statistics, while the ryczałt rate depends on the legal category of what you do (often aligned to PKWiU).
Treat 2026 as a transition environment. PKWiU 2015 remains relevant for PIT/CIT logic until 31 December 2028 under transitional rules.
Yes, but VAT and ryczałt are separate. Verify thresholds, exclusions, and whether voluntary VAT registration is strategically better for your clients.
Plan your invoicing and tracking so you can separate revenue streams. Otherwise you may not be able to support the correct calculation approach.
Yes. English Wizards supports foreigners across Poland remotely with a structured checklist-based process.
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.