8.5% Flat Tax for Scrum Masters – How Does It Work?

Introduction: The Scrum Master is a key role in teams working with the Scrum methodology, responsible for helping the team effectively implement Scrum practices. This individual not only manages processes but also supports the team, removes obstacles, and ensures optimal working conditions.

New Opportunities for Scrum Masters: Thanks to the latest tax interpretations, Scrum Masters can benefit from a preferential flat tax rate of 8.5%. This rate is significantly lower compared to standard tax rates, which can lead to substantial tax savings and simplify tax filings.

Confirmation of Flat Rate Eligibility: According to interpretations from the Director of National Revenue Information, Scrum Masters with specified duties qualify for the flat tax rate of 8.5% on their income. This is confirmed by the interpretation from the Director of National Revenue Information dated April 3, 2024, sgn 0115-KDST2-2.4011.125.2024.1.MS.

When Can a Scrum Master Use the 8.5% Flat Rate? To utilize this rate, a Scrum Master must meet specific conditions related to the type of activities performed. This does not include software development or IT consultancy, but rather managing Scrum processes within a project. The contract details are also important.

Conclusion: If you are a Scrum Master and are considering your tax optimization options, contact us. We offer personalized advice and support in adjusting your taxation to fit your situation.