What is PKD
When registering a Jednoosobowa działalność gospodarcza (sole proprietorship) in Poland, you must select activity codes from the official classification PKD — Polska Klasyfikacja Działalności.
The complete list of PKD codes is available on the GUS website (Polish Central Statistical Office).
Why choosing the right code matters
The correct PKD selection affects not only the legal accuracy of your registration but also:
- the tax rate if you choose the ryczałt (lump-sum tax);
- eligibility to perform certain business activities;
- the accuracy of reporting to government authorities.
For example: a programmer with the code 62.01.Z (software development activities) may apply a reduced 12% tax rate under the lump-sum system.
Popular PKD codes for IT specialists
Most IT freelancers and entrepreneurs choose the following codes:
- 62.01.Z — software development activities (programmers, developers, testers, UX/UI designers);
- 62.02.Z — IT consulting activities (business analysts, system implementation consultants);
- 62.09.Z — other information technology and computer service activities (system administration, maintenance, technical support);
- 63.11.Z — data processing, hosting, and related services (e.g., DevOps and hosting providers).
Tip: if you combine several areas of work, it’s better to list multiple PKD codes.
Can you choose multiple codes?
Yes, an entrepreneur can specify one main PKD code and several additional ones. The main code defines your primary business activity, while the additional codes cover supplementary services you plan to provide.
What to do if you made a mistake in your PKD
If you selected an incorrect PKD during registration, don’t worry. You can:
- change or add new codes;
- remove codes you no longer use;
- update them online via the biznes.gov.pl portal.
Important: you can only conduct business within the scope of the PKD codes you have registered.
Frequently Asked Questions
Which PKD code should a programmer choose in Poland?
Can I select multiple PKD codes when registering a sole proprietorship?
What if I chose the wrong PKD code?
Does PKD affect the tax rate?
Why BST Group
We help IT professionals choose the right PKD code and register their business in Poland without mistakes:
- we select the optimal PKD based on taxes and business specifics;
- we assist with registration through the biznes.gov.pl portal;
- we provide accounting and tax support;
- we offer consultations on legal and tax updates.
