PKD codes – how to choose them for your business in 2026
Where to start when choosing codes from the Polish Classification of Activities, how many codes to add, how PKD affects ZUS, VAT and lump-sum tax rates, and where to look for examples.
The Polish Classification of Activities (PKD) is a system of codes describing the subject of a company’s activity. Every company registered in the Central Register and Information on Business Activity (CEIDG) or in the National Court Register (KRS) must have at least one PKD code – the main one indicates the dominant area of activity, and the others are additional activity. Since 1 January 2025 the new PKD 2025 classification has applied (regulation of the Council of Ministers of 18 December 2024). The codes in this article and in the link to Statistics Poland (GUS) are still in the old PKD 2007 classification – before you submit an application, check the equivalent in PKD 2025.
PKD is not just a formality – the choice of codes has a real effect on the lump-sum tax rate, the level of the ZUS (Polish social insurance) accident contribution, licensing requirements and eligibility for some reliefs. That is why it is worth spending half an hour on a considered choice, instead of copying codes from competitors.
Where to find PKD codes
The official code search runs on biznes.gov.pl and in the Statistics Poland PKD database. You enter a keyword (for example, “programming”, “transport”, “cosmetics”) and get a list of matching codes with descriptions.
The structure of a code: XX.XX.Y where:
- the first pair of digits (XX) – the section / division of the economy (62 = information and communication)
- the second pair (XX) – the group of activity (62.01 = programming)
- the letter (Y) – the precise subtype (62.01.Z = software-related activities)
How many codes to enter in CEIDG
In CEIDG you can enter an unlimited number of codes, but one must be the main one. For clarity and practicality we recommend:
- One main code – exactly what you do day to day
- 2–5 additional codes – related activities that you actually provide or plan to provide in the coming year
- Do not enter codes “just in case” – codes are easy to add later by updating CEIDG (free of charge, 1 day)
Example sets of codes for typical industries
A programmer / developer
- 62.01.Z – software-related activities (the main code, lump-sum tax rate 12%)
- 62.02.Z – activities related to IT consulting (rate 15%)
- 63.11.Z – data processing, hosting and similar activities
- 58.29.Z – publishing activities in other software
The construction industry
- 41.20.Z – construction works related to the erection of residential and non-residential buildings (lump-sum tax rate 5.5%)
- 43.21.Z – electrical installation work
- 43.22.Z – water and sewerage installation work
- 43.31.Z – plastering
Online trade
- 47.91.Z – retail sale by mail order houses or via the Internet (lump-sum tax rate 3%)
- 47.19.Z – other retail sale in non-specialised stores
Beauty and hairdressing services
- 96.02.Z – hairdressing and other beauty treatments
- 96.04.Z – services related to physical well-being
- 86.90.D – paramedical activity (therapeutic massage)
Consulting / advisory
- 70.22.Z – other business and management consultancy activities (lump-sum tax rate 15%)
- 74.90.Z – other professional, scientific and technical activities
- 70.21.Z – public relations and communication
How PKD affects the lump-sum tax
This is the most common flashpoint when choosing codes. The lump-sum tax rate is assigned to the type of service according to the PKWiU classification, not to the PKD code (Article 12(1) of the Lump-Sum Tax Act). The difference between 12% and 15% seems small, but on annual revenue of PLN 200,000 it is PLN 6,000.
Lump-sum tax rates depend on the type of revenue according to PKWiU, not on the PKD code – we check them for each service separately.
PKD and the ZUS accident contribution
A payer who reports no more than 9 people for accident insurance pays a rate of 1.67%; larger companies pay a rate depending on the type of activity and accident indicators.
PKD and licences and permits
Some PKD codes require a separate licence, permit or entry in the register of regulated activity:
- Road transport (49.41.Z, 49.42.Z) – a transport licence
- Protection of persons and property (80.10.Z) – entry in the register of the Ministry of the Interior and Administration (MSWiA)
- Real estate brokerage (68.31.Z) – PZFD
- Financial services (66.19.Z) – the Polish Financial Supervision Authority (KNF), depending on the scope
- Production of alcohol and excise goods – permits from the customs and tax office
You will find the list of regulated activities at biznes.gov.pl/pl/firma/koncesje-i-zezwolenia.
What next
If you are only registering a company, start with the article How to set up a sole trader business in 2026 – there we describe the whole process together with the PKD context. If you already have a company and want to check whether your codes are optimal for the lump-sum tax and ZUS, get in touch with Profais.
Sources: biznes.gov.pl, stat.gov.pl/Klasyfikacje, the regulation of the Council of Ministers on PKD.