The text below is copied word for word from Kancelaria Sejmu, API ELI (api.sejm.gov.pl): tekst jednolity ogłoszony w Dzienniku Ustaw, as it read on 30 April 2026.
1. Od dochodów (przychodów) pobiera się zryczałtowany podatek dochodowy:
5a) z tytułu, o którym mowa w art. 13 pkt 2 i 5–9, jeżeli kwota należności określona w umowie zawartej z osobą niebędącą pracownikiem płatnika nie przekracza 200 zł – w wysokości 12 % przychodu;
This is the consolidated text of Ustawa o podatku dochodowym od osób fizycznych announced in Dz.U. 2026 poz. 592 on 30 April 2026. It gives the law as at 1 April 2026, with the changes it lists, and Omnikit read it on 19 October 2026. Later changes are not written into it, so the current law may differ; check API ELI Sejmu (api.sejm.gov.pl).
Źródło: Dziennik Ustaw, tekst jednolity, plik PDF pobrany z API ELI Sejmu (api.sejm.gov.pl). Tekst skopiowany bez zmian.
The notes and links around the official text are written by Omnikit and have not been reviewed by a lawyer. Not legal advice.
Explanation written by Omnikit from the text above; not reviewed by a lawyer. Not legal advice.
Draft, awaiting review.
About this section
Point 5a of art. 30 ust. 1 sets a flat tax of 12% of the revenue on the activities listed in art. 13 pkt 2 and 5 to 9 when the amount in a contract with a person who is not the payer’s employee is no more than 200 zł. The first line is the opening of art. 30 ust. 1, which point 5a completes; the other points are not shown.
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