This article is for owners of a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) on ryczałt and for those thinking of switching to it in 2027. In short: the government has sent the draft UD458 to the Sejm, under which ryczałt can be chosen only by those whose revenue for the previous year was no more than 250 000 euro, and revenue above 300 000 euro a year will be taxed at 17%. If your annual revenue is well below a million złoty, the draft hardly affects you, and nothing needs to change in 2026.
First there was UD116 and a 15% rate
In spring 2026 the Ministry of Finance published the draft UD116 with changes to PIT, CIT and ryczałt. It contained a 15% rate on revenue above 100 000 zł a year for some of the services now taxed at 8.5%, if the business owner has no employees. It also proposed 15% on rental between related parties and new conditions for IP Box linked to hiring employees.
After public consultation and objections from the Rzecznik MŚP (the Ombudsman for Small and Medium-Sized Enterprises), these points were removed from the draft in summer 2026. On 22 September 2026 the Council of Ministers approved UD116, by then without the increase in ryczałt rates for a JDG. If you have read about “15% above 100 000 zł”, on the check date there is no such proposal in the drafts.
What the draft UD458 proposes
On 29 September 2026 the Council of Ministers approved another draft, UD458, and on the same day sent it to the Sejm. For business owners on ryczałt it contains three important points.
- The limit for choosing ryczałt falls from 2 000 000 to 250 000 euro. What counts is revenue for the previous year. In 2026 the 2 million euro limit equals 8 517 200 zł. At the NBP rate of 1 October 2026 (4.3770 zł per euro), 250 000 euro is about 1.09 million zł; the Ministry of Finance will announce the exact amount for 2027 if the law is adopted.
- A 17% rate on revenue above 300 000 euro a year. Until revenue since the start of the year reaches 300 000 euro, the usual rates for your type of activity apply. Everything above the threshold is taxed at 17%, in the order in which the money came in during the year.
- The right to ryczałt is still lost from the following year. If you exceed the limit in 2027, from 2028 you will have to switch to the tax scale or liniowy.
The law is due to enter into force on 1 January 2027 and apply to revenue from that date. This means that the right to ryczałt in 2027 will depend on revenue for 2026. The authors of the draft explain the gap between the 250 000 limit and the 300 000 euro threshold as follows: a small increase in revenue during the year should not immediately mean higher tax. According to the Ministry of Finance, for 2024 about 43 thousand ryczałt payers reported revenue above 250 000 euro, which is 2% of all of them.
The same draft changes the tax scale: 12% up to 130 000 zł of income, 24% from 130 000 to 150 000 zł and 32% above 150 000 zł. Kwota wolna stays the same. For those who lose ryczałt, this softens the move to the tax scale.
What stage the draft is at
As of 5 October 2026, UD458 has been approved by the government and sent to the Sejm. The law has not been adopted: it still has to be considered by the Sejm and the Senate and signed by the President, and then it will be published in the Dziennik Ustaw (Journal of Laws). While work continues, the text and figures may change. We will update the article when the law is adopted or rejected.
What is not changing for now
- In 2026 ryczałt works under the current rules: the 2 million euro limit and the existing rates.
- The draft does not touch the rates for types of activity themselves, from 3% to 17%. The limit changes, and a rate is added for revenue above 300 000 euro.
- Składka zdrowotna on ryczałt is calculated as before, by three revenue thresholds.
- IP Box with its 5% rate remains, and the condition about hiring employees has been dropped. Under the approved UD116, IP Box income will start to be counted for the danina solidarnościowa, which concerns only those with income above 1 million zł a year.
- If you register a JDG in 2027, you have no revenue for the previous year, and ryczałt can be chosen in the CEIDG-1 application.
Worked example
The example is hypothetical, not a client case. A programmer on a JDG pays ryczałt at 12%. Revenue for 2026 is 900 000 zł, which is less than 250 000 euro (about 1.09 million zł), so in 2027 he can stay on ryczałt.
Suppose that in 2027 revenue grows to 1 500 000 zł. How the 300 000 euro threshold will be converted into złoty is not clear from the text of the draft, so we used the same rate of 1 October 2026: about 1 313 100 zł.
- Under the current rules: 12% of 1 500 000 zł = 180 000 zł.
- Under the draft: 12% of 1 313 100 zł = 157 572 zł, plus 17% of 186 900 zł = 31 773 zł. In total 189 345 zł.
- The difference is about 9 345 zł a year; składka zdrowotna is not included in the calculation.
Something else matters more. Revenue for 2027 is above 250 000 euro, so from 2028 ryczałt will be closed to this JDG. The choice will be between the tax scale and liniowy, and it is worth calculating this in advance, together with costs.
What to do now
- Do not change anything in 2026 because of the draft: it does not affect this year’s rules.
- Estimate your revenue for the whole of 2026. If it may exceed about 1.09 million zł, under the draft ryczałt will not be available to you for 2027.
- Keep an eye on the deadline for choosing your form of taxation for 2027. An existing JDG files the application through CEIDG by the 20th day of the month following the month of the first revenue in the year, and if the first revenue came in December, by the end of the year. With the first revenue in January, this is 20 February 2027.
- If you do not file an application, your current form remains. Anyone who loses the right to ryczałt will end up on the tax scale without an application; liniowy has to be chosen by yourself within the same deadline.
- Compare the three forms on your own figures in the article ryczałt, liniowy or the tax scale in 2026, and before filing the application check the final text of the law.
Frequently asked questions
Will the 17% rate affect me if my revenue is 400 000 zł a year?
No. Under the draft, 17% applies only to revenue above 300 000 euro a year, which is more than 1.3 million zł. With revenue of 400 000 zł, your usual rates remain.
Is it true that from 2027 there will be 15% above 100 000 zł for a JDG without employees?
That proposal was in the first version of the draft UD116, but it was removed in summer 2026. The versions approved by the government do not contain this rate.
Do I need to hire an employee to keep ryczałt or IP Box?
Under the drafts on the check date, no. The hiring condition was discussed for the 15% rate and for IP Box, and both points have been dropped.
When will everything be finally clear?
When the law passes the Sejm and the Senate, is signed by the President and is published. Until then the figures may change. The application on the form of taxation for 2027 is usually filed by 20 February 2027, so as a rule there is time to wait for the law.
We keep the books of a JDG under all three forms of taxation and before the new year recalculate which of them is more favourable on your figures: accounting for a JDG. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: gov.pl: projekt UD458, gov.pl: projekt przyjęty 22.09.2026 (UD116), podatki.gov.pl: stawki i limity, biznes.gov.pl: jak wybrać formę opodatkowania.
