A project manager running a sole proprietorship does not have one "own" ryczałt rate. The rate is determined by what they actually do for the client: pure coordination of the team's work most often falls under the 8.5% rate, advice on management is subject to 15%, and services on the border of programming and IT consulting — 12%. The PKD 2025 codes entered in CEIDG describe the firm's profile, but do not set the rate; that follows from the PKWiU classification of services and the content of the contract.
Three profiles of a project manager's work
| What you actually do | Typical service classification | Ryczałt rate |
|---|---|---|
| You plan the schedule, keep an eye on budget and scope, run team meetings, report progress — without programming and without advising the management on how to organise itself | coordination services, not listed under the special rates | 8.5% (regardless of revenue) |
| You advise the client on how to organise the firm: reorganisation of processes, implementing a project management methodology across the whole organisation, change management | management consultancy services (PKWiU ex division 70) | 15% |
| You combine project leadership with designing IT solutions, software consulting or system management | services in software and IT advisory (PKWiU ex 62.01.1, ex 62.02, 62.03.1) | 12% |
The Ryczałt Act provides 8.5% for services not listed under higher rates. The key question is therefore: is the service neither management consultancy (15%) nor an IT service (12%)? In individual tax interpretations, authorities have repeatedly accepted 8.5% for project coordinators, but always on the basis of a detailed description of the activities presented by the applicant.
Several types of service with one client
If under one contract you perform activities from different groups, you can settle them at different rates only when the revenue register allows them to be separated — separate items on the invoice, separate remuneration in the contract. Without such a split, the highest rate among the services provided must be applied.
How much it changes — example
Revenue of PLN 240,000 per year, before deducting contributions:
- 8.5% — PLN 20,400 of ryczałt,
- 12% — PLN 28,800,
- 15% — PLN 36,000.
The difference between the extreme options is PLN 15,600 per year. On top comes the health contribution, which under ryczałt depends on the revenue threshold, not the rate: in 2026 with revenue from PLN 60,000 to PLN 300,000 it is PLN 830.58 per month. That is why an overly optimistic rate can be costly — on inspection the arrears accrued over several years grow with interest.
PKD 2025 codes for a project manager
From 2025 PKD 2025 is in force. Entrepreneurs with codes under PKD 2007 may apply them no later than 31 December 2026, so anyone who has not yet updated the CEIDG entry should do so this year. The most commonly chosen codes:
| PKD 2025 code | Scope (in short) | When it fits |
|---|---|---|
| 70.20.Z | business advisory on running operations and management | organisational advice, reorganisation of processes, change management, including taking a management role on commission |
| 74.99.Z | other professional, scientific and technical services not classified elsewhere | professional services for firms that do not fit elsewhere — often as a supplementary code |
| 62.20.B | IT advisory and management of IT equipment (excluding cybersecurity) | managing IT projects with an element of technical advisory |
| 62.10.B | programming (excluding computer games) | when part of the work is programming |
The predominant code should correspond to the main source of revenue. Any number of additional codes can be entered. PKD 2007 codes (e.g. the former subclasses from group 62.0) should no longer be selected when setting up a firm. More on choosing codes — in the article on PKD codes 2026.
VAT — the advisory trap
The turnover-based VAT exemption up to PLN 240,000 of sales is not available to taxpayers providing advisory services. A project manager who advises on management must register for VAT from the first such service, even at small turnover. Pure project coordination is not advice, but in practice most project managers work for companies that are VAT payers, so registration usually pays off.
A management contract is not a business activity
If the contract is in substance a management contract for an enterprise or a managerial contract (e.g. being entrusted with running a department with authority to manage), the revenue from it is classified by the PIT Act as activity performed in person — even when the contract was signed as a firm. Ryczałt and flat tax (podatek liniowy) are then not available. For contracts with broad managerial powers it is worth analysing this before signing.
How to protect the chosen rate
- Write down the actual scope of duties — activities, deliverables, reporting.
- Match the contract and the description on the invoice to it; avoid the word "advice" if you do not provide it, and vice versa.
- In case of doubt about the service's PKWiU classification, analyse the activity description with your accountant before choosing the rate.
- File an application for an individual tax interpretation — only it protects against a change of the authority's position.
- Every year check whether the scope of work has not changed, e.g. whether technical or advisory tasks have been added.
The general rules of ryczałt are described in the article on ryczałt and its rates.
How Good Balance can help
We analyse the project manager's contract and scope of work, select the PKD 2025 codes and the ryczałt rate, register the activity and VAT and run the ongoing settlements. See the sole proprietorship support service.