Flat-Rate Tax in 2025 – Key Information for Drivers
If you work as a driver and run a sole proprietorship (działalność gospodarcza), one of the simplest forms of taxation in Poland is the flat-rate income tax (ryczałt od przychodów ewidencjonowanych).
This system is often chosen by drivers working with apps such as Uber, Bolt, or FreeNow, because it does not require full accounting.
The tax is calculated on total income, meaning the full amount received from passengers or partner companies, without deducting business expenses.
Tax Rates in 2025
The amount of tax depends on your total annual income:
8.5% – for income up to 100,000 PLN per year,
12.5% – for the amount exceeding 100,000 PLN.
Example: if you earn 120,000 PLN per year, the first 100,000 PLN will be taxed at 8.5%, and the remaining 20,000 PLN at 12.5%.
Payment Deadlines
The flat-rate tax must be paid regularly. You can choose between:
monthly payment – by the 20th day of each month for the previous one,
quarterly payment – by the 20th day of the month following the quarter,
annual payment – once a year.
In addition, you must submit your annual PIT-28 declaration by April 30, 2025.
How to Pay the Flat-Rate Tax?
Generate your tax micro-account (mikrorachunek podatkowy).
Every taxpayer in Poland has an individual account number used for tax payments.
You can easily generate it online on the official tax website:
https://www.podatki.gov.pl/generator-mikrorachunku-podatkowegoMake the tax transfer.
When sending the payment, include the following details:Transfer title: “Przelew podatkowy”
Form symbol: “PPE” (for annual settlement choose “PIT-28”)
Settlement period: the month and year you’re paying for.
Submit the PIT-28 annual declaration.
The declaration for 2024 must be submitted by April 30, 2025.
The next one — PIT-28 for 2025 — must be submitted by April 30, 2026.
