Will the planned lump-sum tax changes affect only the highest-earning entrepreneurs? No. A lower revenue threshold may exclude businesses with high turnover but low margins from the Polish lump-sum tax on recorded revenue. I discussed the consequences of the draft legislation with Rzeczpospolita and Prawo.pl.
Lump-sum tax changes for 2027: EUR 250,000 threshold and 17% rate
Under draft UD458 amending the PIT, CIT and lump-sum tax legislation, as reported in August 2026, the revenue threshold for using the lump-sum regime would fall from EUR 2 million to EUR 250,000. In practice, an entrepreneur whose revenue exceeds the equivalent of EUR 250,000 in 2026 would lose access to this form of taxation from 2027.
The draft also provides for a 17% rate on revenue exceeding EUR 300,000 during the year. If a taxpayer crosses that level in 2027, the excess would be taxed at 17%, while access to the lump-sum regime would be lost from the following year.
The lump-sum tax changes would not affect only entrepreneurs earning very high profits. The tax is calculated on revenue, so high turnover does not necessarily mean high profit. As I explained in Rzeczpospolita:
“If someone currently uses the lump-sum regime, their tax and health-insurance burden is lower than under the progressive scale or 19% flat PIT.” (translation)
Lump-sum tax changes in Rzeczpospolita and Prawo.pl
An article published by Rzeczpospolita on 20 August 2026 discusses both the higher burden after losing the regime and the possibility of separating activities carried on individually from those conducted through a partnership. The threshold is generally calculated separately for the two forms. This does not mean that every formal division of a business will be safe. A restructuring should have genuine commercial justification and must account for the statutory exclusions from the regime.
In an article published by Prawo.pl on 26 August 2026, I also stressed that the lower threshold may affect sectors with high turnover and relatively low margins:
“The lump-sum tax is charged on revenue, regardless of income. Traders, construction companies and transport businesses may therefore easily lose access to it.” (translation)
Prawo.pl also addresses the outdated PKWiU 2015 classification and the continuing risk of disputes over the 8.5% rate, especially for IT services involving artificial intelligence. A favourable individual tax ruling may not provide full protection if the authority makes its conclusion conditional on the correctness of the PKWiU classification selected by the taxpayer.
We previously discussed the first announcements and their effect on low-margin businesses in our commentary:
As of the publication date, these measures remain draft legislation. Their final wording may change during the legislative process.
How can we help?
Outsourced.pl analyses how the lump-sum tax changes may affect a specific business. We compare the lump-sum regime, 19% flat PIT and the progressive tax scale, taking account of costs, margins and health-insurance contributions. We also review the applicable lump-sum rate and PKWiU classification and assess the tax consequences of planned changes to a business structure.
