• Project manager lump-sum of taxation

    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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  • Product owner lump-sum tax rate

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

    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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  • New PKWiU lump-sum taxation

    New PKWiU lump-sum taxation. Since the beginning of 2025, a new classification of business activities known as PKD 2025 has been in effect. Now, it appears that a change in PKWiU will follow this update. But what does this mean for entrepreneurs using lump-sum taxation? When will the new classification come into force, and how will it impact lump-sum tax rates?

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  • PKWiU Change 2025 and Lump Sum Taxation

    The PKWiU change 2025 is a crucial topic for entrepreneurs using lump sum taxation. While the PKD 2025 classification update has been implemented, many are wondering whether it will trigger changes in PKWiU. Will the tax authorities or the Polish Central Statistical Office (GUS) introduce a new classification? When can we expect modifications? How will this impact tax rates? These issues were discussed in Piotr Sekulski’s, PhD latest commentary for Prawo.pl.

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  • Helpdesk services tax rate (lump-sum of taxation)

    Helpdesk services tax rate (lump-sum of taxation). 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%). Let’s explore whether this belief holds true in the case of helpdesk services.

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  • I don’t know which lump-sum rate to choose – PKWiU, GUS, and KIS

    Recently, lump-sum of taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance”, we must thoroughly analyze everything before making a decision. One of the most important questions that arise at this stage is the issue of choosing the appropriate lump-sum rate!

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  • KIS TIGHTENS ITS POSITION on the 8.5% for IT

    Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.

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