Home / Dz.U. 1998 nr 144 poz. 930
Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
Ustawa z dnia 20 listopada 1998 r. o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1998-11-20
Entry into force
1999-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Farmstax cardeconomic activityAccounting recordspersonal income taxcompaniesagricultural taxtax reliefsclergylump sumhealth insuranceproductsservicesIncome and expense ledgersinternal trade
Related acts
Acts Declared Repealed (12)
- Regulation of the Minister of Finance of December 20, 1996, amending the regulation on the taxation of income of clergy. · 1999-01-01
- Regulation of the Minister of Finance of December 17, 1996 on the tax card. · 1999-01-01
- Regulation of the Minister of Finance of March 18, 1996, amending the regulation on lump-sum income tax from recorded revenues and from certain revenues earned by natural persons. · 1999-01-01
- Regulation of the Minister of Finance of November 21, 1997, amending the regulation on lump-sum income tax on registered revenues and on certain revenues earned by natural persons. · 1999-01-01
- Order of the Minister of Finance of December 28, 1995 amending the order on the taxation of income of clergy. · 1999-01-01
- Regulation of the Minister of Finance of December 14, 1995 on lump-sum equalization tax on recorded revenues and on certain revenues earned by natural persons. · 1999-01-01
- Regulation of the Minister of Finance of December 22, 1994 amending the regulation on the taxation of income of clergy. · 1999-01-01
- Regulation of the Minister of Finance of December 23, 1993 amending the regulation on the taxation of revenues of clergy. · 1999-01-01
- Regulation of the Minister of Finance of 16 December 1992 amending the regulation on the taxation of income of clergy. · 1999-01-01
- Regulation of the Minister of Finance of December 20, 1991, on the taxation of income of clergy. · 1999-01-01
- Regulation of the Minister of Finance of August 20, 1997, amending the regulation on the tax card. · 1999-01-01
- Regulation of the Minister of Finance of December 24, 1996, amending the regulation on lump-sum income tax on recorded revenues and on certain revenues earned by natural persons. · 1999-01-01
Implementing Regulations (73)
- Announcement of the Minister of Finance of 17 November 2014 on tax card rates, the amount up to which services can be provided in the course of certain activities, excluding services for the population, and quarterly lump-sum rates from the income of parish priests and vicars, applicable in 2015
- Announcement of the Minister of Finance of 14 November 2013 on the rates of the tax card, the amount up to which services may be provided in the conduct of certain services, excluding services for the population, and the quarterly flat-rate amounts from the income of parish priests and vicars, applicable in 2014
- Announcement of the Minister of Finance of November 9, 2012 on the rates of the tax card, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly flat-rate amounts from the income of parish priests and vicars, applicable in 2013
- Announcement of the Minister of Finance of November 4, 2011, on the rates of the tax card, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly flat-rate tax rates for the income of parish priests and vicars, applicable in 2012
- Announcement of the Minister of Finance of November 25, 2010, on the rates of the tax card, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly flat-rate tax rates for parish priests and vicars, applicable in 2011
- Announcement of the Minister of Finance of November 14, 2008, concerning tax card rates, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly lump-sum rates from the income of parish priests and vicars, applicable in 2009
- Announcement of the Minister of Finance of November 10, 2006, concerning the rates of the tax card, the amount up to which services can be provided in the course of certain activities, excluding services for the population, and quarterly lump-sum rates of revenue tax for parish priests and vicars, applicable in 2007
- Announcement of the Minister of Finance of November 4, 2005, on the rates of the tax card, the amount up to which services can be performed in the conduct of certain services, excluding services for the population, and quarterly flat-rate amounts of revenue tax for parish priests and vicars, in force in 2006.
- Announcement of the Minister of Finance of November 10, 2004, on the rates of the tax card, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly flat-rate tax rates for parish priests and vicars, applicable in 2005
- Announcement of the Minister of Finance of November 25, 2003, on the rates of the tax card, the amount up to which services can be provided in the conduct of certain services, excluding services for the population, and quarterly lump-sum rates from the income of parish priests and vicars, applicable in 2004.
- Announcement of the Minister of Finance of November 25, 2002, on the rates of the tax card and quarterly lump-sum rates of revenue for parish priests and vicars, applicable in 2003.
- Announcement of the Minister of Finance of November 8, 2001 concerning the amounts of income subject to income tax in the form of lump-sum tax on registered revenue, tax card rates, and quarterly lump-sum rates for the revenue of parish priests and vicars applicable in 2002.
- Announcement of the Minister of Finance of November 10, 2000, concerning the amount of income subject to income tax in the form of lump-sum tax on registered revenue, tax card rates, and quarterly lump-sum rates for the revenue of parish priests and vicars applicable in 2001.
- Announcement of the Minister of Finance of November 29, 1999 on the amounts of revenue subject to income tax in the form of a lump sum from registered revenues and the rates of the tax card applicable in 2000.
- Regulation of the Minister of Finance and Economy of September 6, 2025, on keeping records of revenue and the register of fixed assets and intangible assets
- Regulation of the Minister of Finance of March 22, 2023, on authorizing a body of the National Revenue Administration to transfer 1.5% of lump-sum income tax to public benefit organizations
- Regulation of the Minister of Finance of December 17, 2021, on the keeping of revenue records and the register of fixed assets and intangible and legal assets
- Regulation of the Minister of Finance, Funds and Regional Policy of December 18, 2020, amending the regulation on keeping records of revenue and the register of fixed assets and intangible and legal assets
- Regulation of the Minister of Finance, Funds and Regional Policy of December 11, 2020, on the forms of tax returns, declarations and information applicable to lump-sum income tax from certain revenues earned by natural persons
- Regulation of the Minister of Finance of December 13, 2019, on the forms of tax declarations, statements, and information applicable in the scope of lump-sum income tax from certain revenues earned by natural persons
- Regulation of the Minister of Finance of December 27, 2018 on the determination of the form of information on changes in the application for a tax card or liquidation of conducted business
- Regulation of the Minister of Finance of December 21, 2018 on the determination of the form of the application for taxation in the form of a tax card
- Regulation of the Minister of Finance of November 23, 2018, on the determination of the forms of tax return, declaration and information applicable in the scope of lump-sum income tax from certain revenues earned by natural persons
- Regulation of the Minister of Development and Finance of November 27, 2017, amending the regulation on the determination of the forms of tax returns, declarations and information applicable in the scope of lump-sum income tax from certain revenues earned by natural persons
- Regulation of the Minister of Finance of March 25, 2016, amending the regulation on the determination of the forms of tax returns, declarations, and information applicable to lump-sum income tax from certain revenues earned by natural persons.
- Regulation of the Minister of Finance of November 24, 2015 on the determination of the forms of tax returns, declarations, and information applicable in the scope of lump-sum income tax from certain revenues earned by natural persons
- Regulation of the Minister of Finance of November 13, 2015 on the determination of the form of application for the application of taxation in the form of a tax card
- Regulation of the Minister of Finance of December 12, 2014, on the determination of the form of information on changes in the application for the use of a tax card or the liquidation of conducted business
- Regulation of the Minister of Finance of 2 December 2014 on the determination of the form of application for taxation in the form of a tax card
- Regulation of the Minister of Finance of November 27, 2014, on the determination of the forms of tax returns, declarations and information applicable to lump-sum income tax from certain revenues earned by natural persons
- … +43
Amending Acts (80)
- Law of 22 December 2000 on amending the Law on Universal Health Insurance, the Law on Personal Income Tax, the Law on Corporate Income Tax, and the Law on Lump-Sum Personal Income Tax on Certain Income Earned by Natural Persons. · 2001-01-01
- Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws. · 2001-01-01
- Law of April 26, 2001 on subsidies for interest on loans granted for own housing. · 2001-08-04
- Law of July 20, 2001, amending the Law on Universal Health Insurance and certain other laws. · 2001-09-27
- Law of September 6, 2001, amending the law on lump-sum income tax from certain revenues earned by natural persons. · 2001-11-14
- Law of July 25, 2001, on the national system for the registration of agricultural holdings and farm animals and on amending certain laws. · 2001-11-14
- Law of 21 November 2001 amending the Law on Personal Income Tax and the Law on Lump-Sum Personal Income Tax on Certain Income Earned by Natural Persons · 2002-01-01
- Law of 30 August 2002 on amending the Law on Personal Income Tax, the Law on Corporate Income Tax, and the Law on Lump-Sum Income Tax from Certain Revenues Earned by Natural Persons. · 2002-10-26
- Law of October 10, 2002, on the minimum wage for work. · 2003-01-01
- Law of 27 July 2002 on the amendment of the Law on lump-sum income tax from certain revenues earned by natural persons. · 2003-01-01
- Law of 23 January 2003 on universal insurance in the National Health Fund · 2003-04-01
- Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance · 2003-09-01
- Law of June 27, 2003, on social annuity · 2003-10-01
- Law of 12 November 2003 amending the Law on Lump-Sum Income Tax from Certain Revenues Earned by Natural Persons and the Law on Provisions Introducing the Law on Public Benefit Activities and Volunteering · 2004-01-01
- Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering · 2004-01-01
- Law of 27 August 2004 on healthcare benefits financed from public funds · 2004-10-01
- Law of 18 November 2004 amending the Law on Personal Income Tax and amending certain other laws. · 2005-01-01
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- Law of July 28, 2005 on public-private partnership · 2005-10-07
- Law of 28 July 2005 amending the law on the promotion of employment and labour market institutions and amending certain other laws · 2005-11-01
- Law of 24 August 2006 on tonnage tax · 2007-01-01
- Law of November 16, 2006, on amending the Personal Income Tax Act and on amending certain other acts · 2007-01-01
- Law of 25 July 2008 on special solutions for taxpayers deriving certain income outside the territory of the Republic of Poland · 2008-08-06
- Law of 10 July 2008 amending the law on freedom of economic activity and amending certain other laws · 2008-09-20
- Law of 6 November 2008 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws · 2009-01-01
- Law of 23 October 2009 on amending the Law on Personal Income Tax and the Law on Lump-Sum Income Tax on Certain Income Earned by Natural Persons · 2010-01-01
- Law of December 17, 2009 on amending the law on the protection of tenants' rights, municipal housing stock and amending the Civil Code and amending certain other laws · 2010-01-01
- Law of August 27, 2009, on provisions introducing the law on public finance · 2010-01-01
- Law of March 18, 2010, on amending the Law on Personal Income Tax, the Law on Corporate Income Tax, and certain other laws · 2010-05-20
- Law of January 22, 2010, amending the law on public benefit activities and volunteering and certain other laws · 2011-01-01
- … +50
Amended Acts (1)
- Law of July 26, 1991 on Personal Income Tax. · 1999-01-01
Information on Consolidated Text (8)
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 13, 2025, on the announcement of the consolidated text of the Act on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 12, 2024, on the announcement of the consolidated text of the law on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 24, 2022, on the announcement of the consolidated text of the Law on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 14, 2021, on the promulgation of the consolidated text of the Act on Lump-Sum Income Tax from Certain Income Earned by Natural Persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 16, 2020, concerning the promulgation of the consolidated text of the law on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 7, 2018, on the announcement of the consolidated text of the law on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 30, 2017, on the promulgation of the consolidated text of the law on lump-sum income tax from certain revenues earned by natural persons
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 2, 2016, on the promulgation of the consolidated text of the Act on lump-sum income tax from certain revenues earned by natural persons
Acts referring to this act
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of 15 May 2026 on amending the law on personal income tax, the law on corporate income tax, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Act of March 20, 2025, on the Labour Market and Employment Services
- Amended Acts: Law of September 27, 2024, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of May 9, 2024, on amending the law on the social insurance system and certain other laws
- Amended Acts: Law of June 16, 2023, amending the law on amending the law on personal income tax, the law on corporate income tax and certain other laws, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of July 22, 2022, on streamlining the investment process of the Central Communication Port
- Amended Acts: Law of September 2, 2022 on special support for entities affected by the ecological situation on the Oder River
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of June 9, 2022, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of November 18, 2020, on electronic delivery
- Amended Acts: Act of 28 May 2021 on amending the Act on certain forms of supporting housing construction and certain other acts
- Amended Acts: Law of 20 May 2021 on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of December 17, 2020, on strategic reserves
- Amended Acts: Law of November 28, 2020, on amending the Personal Income Tax Act, the Corporate Income Tax Act, the Act on lump-sum income tax from certain revenues earned by natural persons, and certain other laws
- Amended Acts: Law of June 5, 2020, on amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law on Lump-Sum Income Tax from certain revenues earned by natural persons, and certain other laws
- Amended Acts: Law of June 19, 2020, on subsidies for interest on bank loans granted to entrepreneurs affected by the effects of COVID-19 and on simplified approval proceedings in connection with the occurrence of COVID-19
- Amended Acts: Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws
- Amended Acts: Law of January 9, 2020, on amending the Personal Income Tax Act and the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons
- Amended Acts: Law of July 19, 2019, on the amendment of certain laws to limit payment gridlocks
- Amended Acts: Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law
- Amended Acts: Law of November 9, 2018, on amending the law on personal income tax and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of 4 October 2018 on amending the Personal Income Tax Act and certain other laws
- Amended Acts: Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws
- Amended Acts: Law of July 5, 2018, on the succession management of an individual's enterprise
- Amended Acts: Law of 15 June 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and the Law on Lump-Sum Income Tax on certain revenues earned by natural persons
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of 27 October 2017 on amending the Law on personal income tax, the Law on corporate income tax and the Law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of December 16, 2016 amending certain laws to improve the legal environment for entrepreneurs
- Amended Acts: Law of November 16, 2016, on amending certain laws to facilitate the sale of food by farmers
- Amended Acts: Law of 6 July 2016 on the activation of the shipbuilding industry and complementary industries
- Amended Acts: Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws
- Amended Acts: Law of 10 September 2015 amending certain laws in connection with supporting amicable dispute resolution methods
- Amended Acts: Law of 9 April 2015 amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of May 15, 2015 - Restructuring Law
- Amended Acts: Law of 23 July 2015 amending the Accounting Act and certain other laws
- Amended Acts: Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws
- Amended Acts: Law of 29 August 2014 on amending the Law on Corporate Income Tax, the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of 26 September 2014 on amending the Personal Income Tax Law and certain other laws
- Amended Acts: Law of 24 January 2014 amending the Law on Public Benefit Activity and Volunteerism and certain other laws
- Amended Acts: Law of 7 December 2012 amending the Law on tonnage tax and certain other laws
- Amended Acts: Law of 23 November 2012 Postal Law
- Amended Acts: Law of 13 May 2011 amending the Law on Freedom of Economic Activity and certain other laws
- Amended Acts: Law of 25 March 2011 on reducing administrative barriers for citizens and entrepreneurs
- Amended Acts: Law of September 24, 2010, amending the Law on Personal Income Tax, the Law on Corporate Income Tax and the Law on Lump-Sum Income Tax on certain income earned by natural persons