Income taxes
Ryczalt: what is it?
Flat-rate income tax on recorded revenue
Ryczalt is a tax calculated on revenue, without deducting costs, at a rate that depends on the type of activity. Advances are due by the 20th and the annual return is PIT-28.
Key answers
- What it is
- A form of taxation of business activity in which the tax depends on revenue, not on income, so costs do not reduce the base. The rate depends on the type of activity (art. 12) and ranges from 3% to 17%. You record revenue in the revenue register.
- Who it affects
- Individuals and partners of civil and general partnerships of individuals, if the revenue from the activity in the previous year did not exceed EUR 2,000,000 or they are just starting a business (art. 6(4)). The flat-rate tax does not apply, among others, to pharmacies, producers of excise goods and sellers of vehicle parts (art. 8).
- When
- You file the statement choosing ryczalt by the 20th day of the month after the month of your first revenue in the year (art. 9(1)). Advances are paid monthly by the 20th of the following month, or quarterly if the previous year's revenue did not exceed EUR 200,000 or you are starting a business (art. 21(1), (1a), (1b)). The annual return is filed from 15 February to 30 April (art. 21(2)(2)).
- Where
- The statement goes to the head of the tax office, advances to the tax office account, and the PIT-28 return is usually filed electronically (e-Urząd Skarbowy, e-Deklaracje).
How it works in Zaksio
Zaksio prepares a PIT-28 draft from the ledger data, for your accountant's review, and reminds you of advance deadlines.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
