8,5% Flat Tax for Manual QA Testers – How to Take Advantage of New Taxation Options?

ByMateusz

Introduction: In line with the current interpretation of Ministry of MIniance of tax regulations, Manual QA testers, i.e., quality assurance specialists in manual software testing, can now benefit from a preferential flat tax rate of 8.5%. This significant facilitation can bring considerable tax savings 📉 for those working in this specialized field.

8.5% Flat Tax – For Whom? According to interpretations issued by the Director of the National Revenue Information, testers engaged in manual testing of software, classified under PKWiU code 62.02.30.0, qualify for income taxation under a registered flat rate. This allows them to pay only 8.5% tax on their earned income, which is a substantial simplification compared to traditional forms of taxation.

Confirming the latest interpretations:

  • Individual Interpretation by the Director of the National Revenue Information dated 12.04.2024, sgn 0113-KDIPT2-1.4011.226.2024.1.HJ
  • Individual Interpretation by the Director of the National Revenue Information dated 04.04.2024, sgn 0113-KDIPT2-1.4011.112.2024.1.MZ

When can you benefit from the 8.5% flat rate? A QA tester can apply the 8.5% rate if their activities do not fall within the scope of software creation or technical consulting in the IT sector. The terms of the service contract are crucial. If you need individual consultation in this area, as a tax advisor, I invite you to contact me.

What if you already are paying 12% flat rate? If you, as a manual QA tester, are or have previously paid more than necessary, you may be entitled to request a refund for the overpayment. For further details on how to proceed, feel free to contact us for guidance and support.