PIT-28 (lump-sum tax on recorded revenue) — who is it for

The lump-sum tax on recorded revenue (PIT-28) is a simplified form of business taxation where tax is calculated on revenue, not profit. It is attractive for businesses with low deductible costs, especially services, IT and private rental. In 2026 the rules remain stable, but choosing a rate requires careful review of the PKD activity codes.

Rates and deadlines in 2026

Lump-sum rates depend on the type of activity and range from 2% to 17%. The most common are 12% (some IT services), 8.5% (private rental up to PLN 100,000, most services), 14% (medical, architectural and engineering services) and 15% (selected advisory and intermediation services). Other rates — 17%, 10%, 5.5%, 3% and 2% — apply to specific industries.

Advance payments are due by the 20th of the month following the revenue month, and eligible taxpayers may settle quarterly. The annual PIT-28 return for 2025 is filed by 30 April 2026 — also the deadline to pay the balance. The eligibility ceiling is EUR 2,000,000 of revenue in the previous tax year.

• Rates: 17%, 15%, 14%, 12%, 10%, 8.5%, 5.5%, 3%, 2%.
• Declaration of choice of lump-sum — by the 20th of the month after first revenue.
• Revenue cap: EUR 2,000,000 in the previous tax year.
• No cost deduction — only ZUS contributions and part of the health premium reduce tax.
• Annual PIT-28 for 2025 — by 30 April 2026.

Rates and thresholds are updated annually; consult an accountant before making a decision.

Considering the lump-sum scheme? We will run the numbers for you.