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  • 24 June 2026

    Commercial intermediation tax – when is 8.5% lump-sum possible?

    11:27 Bydr Piotr Sekulski In15% lump sum
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    Commercial intermediation tax is an increasingly important topic for people working with companies in a B2B model as sales representatives, business developers, sales managers or persons responsible for client acquisition. In many cases, the 8.5% lump-sum tax rate may be worth considering, but it is not enough to rely only on the job title. The actual scope of services, the appropriate PKWiU classification and whether the activities do not fall within advisory, management or other services subject to a higher tax rate are all crucial.

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  • 24 April 2026

    Lump-sum tax for managers – where the risk appears today

    06:27 Bydr Piotr Sekulski In8,5% lump sum
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    Lump-sum tax for managers is an issue that keeps returning in tax practice. In February 2026, Prawo.pl described the risks connected with combining management functions with the provision of services to one’s own company, and the article quoted dr Piotr Sekulski several times. This is another chapter of a problem we had already discussed earlier […]

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  • 27 March 2026

    Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”

    15:11 Bydr Piotr Sekulski In12% lump sum
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    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.

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  • 17 March 2026

    Invoice for Company Management and Lump-Sum Taxation – Where Does the Risk Arise?

    07:34 Bydr Piotr Sekulski In15% lump sum
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    An invoice for company management may seem like a simple optimisation tool, but in practice it often creates significant tax risks. Particular caution is needed where someone combines management functions with services provided to their own company through a sole proprietorship. We recently discussed this issue in a tax commentary published by Prawo.pl.

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  • 28 January 2026

    UX/UI Lump-Sum Tax Rate

    09:11 Bydr Piotr Sekulski In12% lump sum
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    The UX/UI lump-sum tax rate can be more nuanced than the standard “8.5% vs 12%” discussion common in the Polish IT sector. In UX/UI, there is also a third rate worth considering. Gazeta Wyborcza published an article featuring my comment on this shift in the tax authorities’ approach.

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  • 19 December 2025

    Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment

    07:32 Bydr Piotr Sekulski In12% lump sum
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    What taxation form 2026 should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) and insurance contributions entrepreneurs pay. What factors are decisive? What should you focus on?

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  • 4 December 2025

    Lump-sum tax checklist – how to prepare for choosing the rate?

    15:19 Bydr Piotr Sekulski In12% lump sum
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    Ryczałt (lump-sum tax) is tempting with its simplicity and low tax rates, but a mistake when choosing the rate may mean a significant tax top-up after several years. Our article titled “lump-sum tax checklist” is designed to make you aware of what is worth preparing before you tick the “ryczałt” box in CEIDG. What data to collect, what to analyse, what to ask your tax advisor about, and where the risks lie.

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  • 30 October 2025

    Project manager lump-sum of taxation

    17:20 Bydr Piotr Sekulski In12% lump sum
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    Project manager lump-sum tax rate. Recently, a lump sum as a form of PIT settlement has become a tempting alternative for many entrepreneurs, especially from the IT industry. There is a widespread belief that if services have any connection with the IT industry, they are taxed at a 12% rate (and some may be even at 8.5%). This belief may be wrong, especially in the case of project managers.

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  • 16 October 2025

    Product owner lump-sum tax rate

    17:08 Bydr Piotr Sekulski In12% lump sum
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    Product owner lump-sum tax rate. Recently, a lump sum as a form of PIT settlement has become a tempting alternative for many entrepreneurs, especially from the IT industry. There is a widespread belief that if services have any connection with the IT industry, they are taxed at a 12% rate (and some may be even at 8.5%). This belief may be wrong, especially in the case of product owners.

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  • 29 July 2025

    New PKWiU Lump Sum Taxation – How It Could Affect Your Rate

    14:01 Bydr Piotr Sekulski In12% lump sum
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    The new PKWiU lump sum taxation – a draft reform of the Polish Classification of Goods and Services (PKWiU 2025) – is entering the public consultation phase. While changes are set to take effect in 2028, taxpayers on lump sum taxation should already know that the new PKWiU may impact their tax rates. This is particularly relevant for IT-related services such as cybersecurity, project management, or technical support.

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Piotr Sekulski, PhD

My name is Piotr Sekulski. I am a Polish tax advisor (entry no. 13740), Doctor of Law from the Jagiellonian University and founder of Outsourced.pl.

I specialize in tax advisory for the IT sector, B2B contractors, founders, technology companies and internationally mobile individuals. I advise clients on lump-sum taxation, PIT, CIT, VAT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box, 50% tax-deductible costs and international tax matters.

I gained professional experience in tax advisory firms such as PwC, Thedy & Partners and CRIDO. I have advised on several hundred tax projects for the IT sector, new technologies and creative industries.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

Popular Posts

  • W-8BEN form – (Q&A) 17 October 2024

  • Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024

  • Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment 19 December 2025

  • IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024

  • Can I apply the 50% tax deductible costs? 11 July 2024

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