Contract, invoice or lump-sum tax — how to settle influencer income in Poland?
In short
Without a registered business you settle through a civil contract — income goes on the tax scale of 12% and 32%, with deductible costs of 20%, or 50% where copyright is transferred. With a business you choose between the lump-sum regime, the scale, or the 19% flat tax. The right answer depends on your cost level and how regular the work is.
Without a registered business
One-off collaborations are settled under a civil-law contract — umowa o dzieło or umowa zlecenia. Income is taxed on the scale: 12% up to the threshold, 32% above it. The brand often acts as the withholding agent, deducting the advance and giving you the statement for your annual return.
What matters is the level of deductible costs. The standard is 20%, but where you transfer copyright in the material it is 50%. The difference is real, and the condition is the right clause in the contract. Without it, you lose half the deduction.
With a registered business
| Regime | Return | When it usually pays off |
|---|---|---|
| Lump sum on revenue | PIT-28 | When costs are low — you own your kit and the work is mainly your time |
| Tax scale 12% / 32% | PIT-36 | At lower income levels and where you use allowances |
| Flat tax 19% | PIT-36L | At high, stable income above the threshold |
The lump sum is attractive for its simplicity, but it is calculated on revenue rather than profit — with significant equipment purchases or outsourced production it can work out more expensive than the scale. Confirm the applicable rate for your type of activity with an accountant, as it depends on how the service is classified.
When registering a business makes sense
The signal is not one large collaboration but repetition. If briefs arrive monthly, brands ask for an invoice, and you carry real costs — equipment, software, subcontractors — a business usually stops being a formality and starts being cheaper.
The second signal is the counterparties themselves. Some brands settle only against an invoice and simply will not work on a civil contract.
Barter is settled the same way
A product instead of a transfer does not change the obligation. You value the benefit at market value and report the income — covered separately in the piece on barter and tax.
What makes filing easier
The biggest problem at the annual return is reconstructing what was done, when, and for how much. Keep agreements and confirmations in one place, together with the acceptance date — that is usually what determines when the income arises.
On Blogger Bank the scope, the fee and the moment of acceptance are recorded in the collaboration history, and funds are reserved in the Vault before you start work.
Caveat
This is a general description of the available regimes, not tax advice. Rates, contributions and thresholds change, and the right choice depends on your situation. Talk to an accountant before deciding.
Related questions
- From what amount do I have to declare?
- From the first złoty of income. Thresholds affect the rate and registration duties, not whether income is reported at all.
- Do I always get the 50% deduction?
- No. It requires a transfer of copyright in the work and the corresponding clause in the contract. Without it, 20% applies.
- Do I need to register for VAT?
- It depends on turnover and the type of service. Collaborations with foreign brands follow different rules — a question for an accountant.
- Who issues the document on a civil contract?
- The commissioning party usually prepares it and withholds and remits the tax advance.
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