Taxi driver tax: 8.5% flat-rate on “rental” payouts and PIT-28
The thing new drivers forget most: you pay the tax yourself on payouts titled “opłata za wynajem”. Here’s how much, when and how.
In short
- In taxi you work under a rental agreement (umowa najmu) — payouts are titled “opłata za wynajem” and no tax is deducted from them.
- Flat rate (ryczałt): 8.5% of income up to 100,000 zł a year, 12.5% above that.
- You pay into your personal tax micro-account monthly or quarterly and file PIT-28 once a year.
01What you pay tax on
The flat-rate tax applies to two things:
- transfers titled “opłata za wynajem” (umowa najmu)
- cash you receive from passengers in the app
02How much
| Income in the year | Rate |
|---|---|
| up to 100,000 zł | 8.5% |
| amount above 100,000 zł | 12.5% |
| Example: 10,000 zł in a month | ≈ 850 zł tax |
03How to pay, step by step
- Generate your tax micro-account (mikrorachunek podatkowy) in the generator on podatki.gov.pl using your PESEL.
- Work out the month’s income: “rental” payouts + cash. We can total it from your settlements for you.
- Transfer 8.5% to the micro-account by the 20th of the next month (or quarterly — by the 20th after the quarter).
- After the year ends, file the PIT-28 return — usually by 30 April.
04How Enigma helps
On request we total your income for any period from the settlements you receive by email. We’ll help you find your micro-account and tell you where to file PIT-28.
?Questions
Does Enigma pay this tax for me?
No — under a rental agreement you pay the flat-rate tax yourself. We help you work out the amount.
Can I pay once a year?
Advances are paid monthly or quarterly; the annual return settles the whole year.
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