Lump-sum (ryczałt) settlements
The simplest records and a low rate if your costs are small. We keep the revenue records, pick the right rate and watch the deadlines.
The lump sum pays off for those who spend little on their business: developers, service providers, liberal professions, landlords. You pay tax on revenue rather than income, so you cannot deduct costs — but the rate can be much lower and the records are simpler than the KPiR. The catch is matching the right rate to what you actually do.
What the service includes
- Keeping the revenue records
- Selecting and verifying the correct lump-sum rate
- Records and JPK_V7 files for active VAT payers
- Calculating the lump sum and preparing the annual PIT-28 return
- Representation before the tax office during audits
Who it's for
For sole proprietorships and partners in low-cost businesses: developers and IT specialists, freelancers, service providers, property landlords. If you work in IT, see our accounting for developers page, where we cover rate selection and IP Box.
Before you decide
The lump sum does not always win, even with low costs, because of the health contribution calculated by revenue bracket. That is why we will calculate the lump sum and the flat tax side by side and show you which leaves you more. We answer for the settlements under our professional liability insurance.
Frequently asked questions
Which lump-sum rate will I pay?
The rate depends on your type of business — e.g. 8.5%, 12% or 14%. For IT services and developers it is most often 12% or 8.5%. We help determine the correct rate and check whether the lump sum pays off for you.
Can I deduct costs on the lump sum?
No — the lump sum is calculated on revenue, without deductible costs. That is why it mainly suits businesses with low costs. If your costs are high, the KPiR is often better.
How much does lump-sum service cost?
From PLN 200 net (VAT-exempt business) / PLN 250 net (active VAT payer). Details on the pricing page.
We'll check whether the lump sum pays off for you
Write or call — we'll compare the forms of taxation and prepare an offer.
Ask for a quote