IT specialists in Poland most often register as a sole proprietorship on flat-rate tax (ryczałt), and it’s the PKD code that decides whether you’ll pay the 12% bracket or can qualify for the lower 8.5%. Getting the code wrong can cost you a real difference in tax at year end.
- Most IT services (software development, consulting, network administration) are taxed at the 12% ryczałt rate.
- The 8.5% rate is only available for a narrow set of services not directly tied to programming or consulting, such as certain types of manual testing or technical support.
- The most common IT codes are 62.01 (software development), 62.02 (consulting), 62.03 (network and systems management), 62.09 (other IT services), 58.29 (software publishing), 63.11 (data processing, hosting).
- The rate is determined not by the PKD code itself but by the PKWiU classification of the service, so the code and the actual scope of work need to match.
- An overly generic code (e.g. `62.09.Z` instead of `62.01.Z` for a developer) makes it harder to defend your tax rate during an audit.
- In borderline cases, the safest option is to obtain an individual tax ruling.
- Why the PKD code matters especially for IT
- Main PKD codes for IT activity
- PKD codes and ryczałt rates
- A common mistake: too generic a code
- PKD vs. PKWiU: two different classifications, one problem
- Common IT industry scenarios and how they’re classified
- Impact on ZUS and the risk of contract reclassification
- Elements of a B2B contract that matter for an IT specialist
- Frequently asked questions
Why the PKD code matters especially for IT
For most types of business, a PKD code is simply a statistical label. But for IT specialists on flat-rate tax (ryczałt), it’s directly tied to how much tax you pay: depending on what service you actually provide, the rate can be 12% or 8.5% of revenue, and a difference of hundreds of złoty a month isn’t unusual.
It’s worth understanding that formally, the rate is determined not by the PKD code itself but by the PKWiU (Polish Classification of Products and Services) classification of the service. However, the tax office checks whether your declared PKD matches your actual PKWiU, so it pays to choose a code at registration that accurately reflects what you actually do.
Main PKD codes for IT activity
| PKD code | What it covers | Typical ryczałt rate |
| 62.01 | Software development, custom coding | 12% |
| 62.02 | IT consulting, selecting software and hardware | 12% |
| 62.03 | Managing computer networks and systems | 12% |
| 62.09 | Other IT services: software installation, technical support | 12% (partly 8.5%) |
| 58.29 | Publishing off-the-shelf (non-custom) software | 12% |
| 63.11 | Data processing, hosting and related activities | 12% |
The most common beginner mistake is choosing an overly generic code like `62.09.Z` (other IT service activities) when the actual work is software development, which fits `62.01.Z` more precisely. A more precise code not only gives better statistics but also makes it easier to defend the correct tax rate during a potential audit.
PKD codes and ryczałt rates
According to current tax rulings, the 12% rate applies to the vast majority of IT services: software development (PKWiU 62.01.1), consulting on software and hardware (PKWiU 62.02), network and systems management (PKWiU 62.03.1), and software installation (PKWiU 62.09.20.0).
The 8.5% rate for an IT specialist is only possible when the service clearly falls outside the catalog taxed at 12%, for example certain types of manual testing without any element of development or consulting. For a software developer, the 8.5% rate is practically ruled out, since the very nature of the work is a software-related service.
If you both develop software and sell ready-made licenses, part of the income from license sales may be taxed at a different rate (e.g. 3% for trading). With mixed revenue models, it’s worth keeping separate records for each type of activity.
A common mistake is picking too generic a code
Many IT specialists pick the first code that seems to fit at registration, most often `62.09.Z`, as a catch-all. This isn’t a mistake at registration itself, but it creates risk during an audit: if the actual activity is software development while the code formally describes “other IT services”, the tax office may question whether the declared code matches the ryczałt rate applied.
Practical recommendation: list as your leading code the one that most accurately describes your main source of revenue (most often `62.01.Z` for developers), and add related lines, consulting, support, hosting, as additional codes.
PKD vs. PKWiU, two different classifications and one problem
Many IT specialists confuse the PKD code (Polska Klasyfikacja Działalności) with the PKWiU classification (Polska Klasyfikacja Wyrobów i Usług). These are two independent systems: PKD describes what your company does as a whole and is publicly visible in CEIDG, while PKWiU classifies a specific service or good, and it’s PKWiU, not PKD, that determines your ryczałt rate under the flat-rate tax act.
In practice, this means you can have `62.01.Z` registered as your PKD code, but if in a given month you invoice for a service that classifies differently under PKWiU than you assumed, the tax office may challenge the rate you applied. That’s why for every new B2B contract it’s worth checking whether the actual scope of work matches what you declare under PKD and the rate you use.
| Type of service | PKWiU (indicative) | Ryczałt rate |
| Writing code, custom application development | 62.01.1 | 12% |
| Consulting on hardware and software selection | 62.02 | 12% |
| Managing IT infrastructure, server administration | 62.03.1 | 12% |
| Installing and configuring software on-site | 62.09.20.0 | 12% |
| Manual testing without a programming component | depends on scope | can be disputed, 8.5% or 12% |
| Selling ready-made licenses, software reselling | depends on the model | can be 3% for pure trading |
Common IT industry scenarios and how they’re classified
A developer on a B2B contract for a single company. The most common model among IT specialists from Ukraine and Belarus in Poland. Leading code `62.01.Z`, rate 12%. Important: if the B2B contract has the features of an employment relationship (fixed hours, subordination, no real business risk on the contractor’s side), ZUS or the tax office can challenge this and reclassify it as an employment contract, with retroactive social security consequences.
DevOps and cloud infrastructure administrator. Code `62.03.Z` for network and system management, rate 12%. If the work also involves writing automation scripts (Infrastructure as Code), that doesn’t change the rate, the whole activity still falls under the 12% category.
QA tester. This is one of the few areas where the rate is genuinely disputed. Manual testing, without writing test code and without a consulting element, has in some tax rulings been classified at 8.5%, but the most recent positions from the National Tax Information Office (KIS) more often point to 12%, especially when testing is part of a broader software development process. This is an area where it’s definitely worth requesting an individual ruling.
Cybersecurity, penetration testers. Usually code `62.02.Z` (consulting) or `62.09.Z`, rate 12%. Security audits and penetration tests are treated as IT-related consulting services.
Creator and seller of your own digital products (SaaS, plugins, templates). If the product is built at your own risk and sold to many clients (rather than commissioned by a single client), code `58.29.Z` (software publishing) can be more accurate than `62.01.Z`. The revenue model (subscriptions, one-off license sales) further affects the classification and warrants a separate review with your accountant.
Impact on ZUS and the risk of contract reclassification
IT specialists on B2B contracts often use the Ulga na start (the first 6 months without social security contributions to ZUS) and preferential ZUS contributions (reduced contributions calculated from 30% of the minimum wage, for the following 24 months), and once that period ends they can move to Small ZUS Plus (contributions calculated from income, for annual revenue up to PLN 120,000, for up to 36 months), regardless of the PKD code chosen, these reliefs relate to the form of doing business, not its type. However, developers working exclusively or mainly for one former employer over the past two years are excluded by law from using preferential ZUS contributions and Ulga na start, worth checking before registration if the planned collaboration arises from converting an employment contract into a B2B one.
An additional risk for the IT industry is the possibility of a B2B contract being reclassified as an employment relationship by the PIP or ZUS, if the collaboration shows signs of subordination: fixed hours set by the client, working exclusively with the client’s equipment and on their premises, no other clients, and no real business risk on the contractor’s side. In practice, this means choosing the right PKD code alone doesn’t protect you from reclassification if the actual nature of the collaboration matches employment.
Elements of a B2B contract that matter for an IT specialist
When signing a B2B contract, regardless of the PKD code chosen, it’s worth paying attention to a few elements that can later matter both for taxes and in case of a dispute over the legal nature of the collaboration:
- A precise description of the subject of the contract, consistent with the actual work performed and the declared PKD code, this makes it easier to defend your ryczałt rate during an audit.
- Copyright to the code and transfer of economic copyright to the client, a standard clause in IT, but often omitted or poorly worded in contracts with foreign counterparties.
- A clause confirming the contractor’s independence, confirming the absence of employer-style subordination, important in the context of reclassification risk.
- Rules for accounting for costs (equipment, licenses, tool subscriptions), which as deductible business costs reduce the tax base under the tax scale or flat tax, but not under ryczałt, where the base is gross revenue.
Not sure which PKD code to choose for your IT business in Poland? Our team helps foreigners register a sole proprietorship or company end to end, including selecting the right code, tax regime, and reviewing B2B contracts.
Frequently asked questions
Can I have several IT codes at the same time?
Yes, for a sole proprietorship the number of additional codes isn’t limited. What matters is that one of them is marked as the leading code, the one generating the largest share of revenue.
What if I’m not sure which ryczałt rate applies to me?
In borderline cases, you can request an individual tax ruling from the Director of National Tax Information, an official and free way to get written confirmation of the rate for a specific type of activity.
Does the PKD code limit my ability to work with foreign clients?
No, the PKD code doesn’t restrict the geography of your clients. It only relates to classifying the type of activity for statistical and tax purposes.
Do I need to change the code if my main line of work changes?
Yes, a change to the leading code must be reported to CEIDG within 7 days of the actual change in activity.
Can a B2B contract with an IT specialist be reclassified as an employment contract?
Yes, if the collaboration shows signs of subordination: fixed hours set by the client, working exclusively with the client’s equipment, no other clients, and no real business risk. Choosing the right PKD code doesn’t protect against this reclassification, what matters is the actual nature of the collaboration, not the wording of the contract or the activity code.
Can a developer use the Ulga na start or preferential ZUS contributions?
Generally yes, regardless of the PKD code, but not if the activity is a continuation of work for the same employer with whom the person was employed under an employment contract in the current or previous calendar year within the same scope of duties. After the Ulga na start and preferential ZUS period end (30 months combined), you can consider moving to Small ZUS Plus if your annual revenue doesn’t exceed PLN 120,000.
Author: Valerii Kushnirskyi, in-house legal practitioner at MojaFirma.
This article is not legal or tax advice. The ryczałt rate depends on the actual scope of services provided (PKWiU), so in borderline cases we recommend consulting an accountant. Sources: Poradnik Przedsiębiorcy, PKD codes in IT and the ryczałt rate; LinTax, ryczałt calculator 2026.
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