Changes in lump-sum tax are becoming increasingly clear. Today, “Rzeczpospolita” published an article featuring commentary by Piotr Sekulski, PhD, tax adviser, on the new version of the draft amendments to the lump-sum tax rules. This is an important signal, because we are no longer dealing with old assumptions, but with another version of the draft that has appeared in the Government Legislation Centre and may realistically lead to higher tax burdens for many taxpayers from January 1, 2027.
The article in “Rzeczpospolita” is available here.
The new version of the draft is available in the RCL.
The issue has also been covered byPrawo.pl.
Changes in lump-sum tax – the proposed amendment
Moving away from theoretical considerations, it must be emphasised that, apart from the announced fight against selected tax optimisation models, the changes may also increase tax burdens for some taxpayers.
The most widely discussed change concerns services currently covered by the 8.5% rate. The draft provides that revenue above PLN 100,000 per year will be taxed at 15% lump-sum tax if the taxpayer does not employ at least one employee on a full-time equivalent basis for the required period. This may affect many people who are not engaged in any “tax optimisation”, but simply run their business on their own. This may include, among others, certain trainers, intermediaries, sales representatives, coaches, beauticians, or some taxpayers in the IT sector who currently apply the 8.5% rate.
Piotr Sekulski, PhD, tax advisor
“For many, this is a prohibitive condition. Some entrepreneurs will not meet it because they do not need an employee, while others because an employment contract is simply too expensive.”
And this is exactly where the biggest problem with the proposal becomes visible. Lump-sum taxation was supposed to be a simple form of taxation. Meanwhile, the new solution does not simplify the system, but adds another condition and another area of potential disputes.
Changes in lump-sum tax – higher tax and more disputes
We have long pointed out that the lump-sum tax rules are ambiguous, outdated and in many places based on classifications that no longer reflect market realities. The new draft does not resolve these problems. On the contrary, it may deepen them.
As we said in our comments for Prawo.pl:
Piotr Sekulski, PhD, tax advisor
“In this situation, the best solution would be a comprehensive reform of the lump-sum tax law, including moving away from PKWiU classifications when determining tax rates and unifying those rates. Unfortunately, the Ministry of Finance’s proposal does not solve any of these problems, but instead introduces additional complications.”
This is particularly important for entrepreneurs providing services where disputes already exist today as to whether the correct rate is 8.5% or 12%. Adding another test — this time based on employment — may result in even more audits and disputes.
Not only services…
The draft does not stop at services. The Ministry also wants to increase the tax burden on rental and lease arrangements involving related parties. This applies both to private rental and rental carried out as part of a business activity. Today, the surplus over PLN 100,000 may be taxed at 12.5%. Under the proposed changes, in certain cases this would increase to 15%.
The proposals concerning intellectual property and similar rights made available to related parties go even further. In such cases, the draft provides for a 17% rate. This solution is intended to target, above all, models in which a shareholder makes, for consideration, for example a trademark available to their own company. The problem, however, is that the provisions may also cover other situations that have nothing to do with aggressive tax optimisation.
How we can help you?
If the draft continues to be processed in its current direction, it is worth reviewing your situation early and checking whether your current tax model will still be beneficial from 2027 onwards. If you use lump-sum taxation and want to assess how the planned changes may affect your business, we can help analyse the applicable rate, the scope of services, tax risks, and possible options before the new rules enter into force.
Jeśli chcesz, mogę od razu zrobić też krótszą, bardziej marketingową wersję angielską, żeby brzmiała naturalniej na blogu niż dosłowne tłumaczenie.
