{"id":101549,"date":"2026-10-26T13:36:38","date_gmt":"2026-10-26T12:36:38","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/?p=101549"},"modified":"2026-10-26T13:54:04","modified_gmt":"2026-10-26T12:54:04","slug":"ryczalt-2027-limit-250-tys-euro-stawka-17","status":"publish","type":"post","link":"https:\/\/krs-adwokaci.pl\/en\/ryczalt-2027-limit-250-tys-euro-stawka-17\/","title":{"rendered":"Lump-sum tax from 2027: revenue limit reduced from EUR 2 million to EUR 250,000, a new 17% rate and how to calculate the limit for sole traders, civil-law partnerships and general partnerships"},"content":{"rendered":"
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Newsletter \u00b7 26 October 2026<\/p>\n<\/div><\/div>\n\n

Lump-sum tax from 2027: revenue limit reduced from EUR 2 million to EUR 250,000, a new 17% rate and how to calculate the limit for sole traders, civil-law partnerships and general partnerships<\/h1><\/div><\/div>\n<\/div>\n\n
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\"Patrycja<\/span><\/div>\n<\/div>\n<\/div>\n\n
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Changes to lump-sum taxation in 2027 at a glance:<\/h2><\/div><\/div>\n<\/div>\n\n
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Dear Sir or Madam,<\/p>\n

On 22 October 2026, the Sejm passed the government bill amending the income tax acts (Sejm paper no. 3147), which is intended to significantly restrict access to lump-sum tax on recorded revenue from 1 January 2027. The legislation has been referred to the Senate and, once parliamentary work is complete, will await the President\u2019s signature. The revenue limit determining eligibility for this form of taxation is to be reduced eightfold, from EUR 2,000,000 to EUR 250,000, while revenue exceeding EUR 300,000 during the year is to be taxed at 17%. Particularly importantly, under the final version of the bill, eligibility for lump-sum taxation in 2027 will depend on revenue already earned in 2026, the year that is now drawing to a close. At present, there are no transitional provisions.<\/p>\n