a real answer from the systemPKD 62.01.Z
Which flat-rate (ryczałt) tax rate applies to a programmer, PKD 62.01?
Usually 12% — but the PKWiU code of the service decides, not the PKD 62.01.Z code alone.
Programming to order is PKWiU 62.01.1. Technical support and other IT services carry a lower rate, but only if that is what you actually provide.
| PKWiU | Service | Rate | Legal basis |
|---|---|---|---|
| 62.01.1 | Programming, software design and testing | 12% | Art. 12 ust. 1 pkt 2b lit. b uZPD |
| 62.01.2 | Software originals | 12% | Art. 12 ust. 1 pkt 2b lit. b uZPD |
| 62.02.20 | Software consulting | 12% | Art. 12 ust. 1 pkt 2b lit. b uZPD |
| 62.02.30 | IT technical support | 8.5% | Art. 12 ust. 1 pkt 5 lit. a uZPD |
| 62.09 | Other IT services (excluding software installation) | 8.5% | Art. 12 ust. 1 pkt 5 lit. a uZPD |
| ex 62.09.20 | Software installation | 12% | Art. 12 ust. 1 pkt 2b lit. b uZPD |
Careful with 8.5% for programming
Applicants asked for the lower rate for PKWiU 62.01.11 services. The Director of KIS held that position incorrect:
- Ruling 0115-KDST2-2.4011.142.2025.3.KKissued 21 May 2025
- Ruling 0112-KDIL2-2.4011.1004.2022.4.IMissued 31 March 2023
- Ruling 0115-KDIT1.4011.587.2022.1.MKissued 15 November 2022
Source: the Bookeper tax engine's rate table (art. 12(1) of the Polish flat-rate tax act) and the corpus of KIS individual rulings. A ruling binds only its applicant.
