Industry offers · IT industry
We settle programmers working B2B for software houses and end clients. We know the IT industry and how it’s taxed.
Industry specifics
- Form: a sole proprietorship, B2B contract; rarely any employees.
- The flat rate depends on the service: 12% for software-related services, 8.5% for other IT services — we’ll classify your PKWiU correctly.
- IP Box: under the scale / linear tax, 5% on qualified IP income (not combinable with the flat rate) — we’ll check which pays off.
Forms of taxation
As a sole proprietor you can choose among three forms — and we’ll help you pick the most advantageous for your situation:
Scale 12% / 32%
Linear 19%
Flat rate 8.5% / 12% 12% software, 8.5% other IT (to confirm)
Typical costs in the trade
We know the items that come up in this job — and which ones, and on what terms, can be booked as costs (under the scale and linear tax):
- Computer hardware and peripherals
- Software licences and tools
- Internet and phone
- Training, certifications, conferences
- Office / coworking / home office
- Accounting services and subscriptions
Under the flat rate you don’t deduct costs — with low costs 8.5–12% usually wins; with high costs or lots of IP income we’ll compute the linear + IP Box option.
Recommended packages
SOLO packages
For a sole proprietorship
Point 250 złGrid 350 złMatrix 550 złCluster — quote
See SOLO packages →
Questions? We’ll call you back.
Leave your name, phone and e-mail — we’ll call back during office hours.