Which PKD 2025 code should a programmer or IT freelancer use? 62.10.B and the other IT codes

If you write software for clients, your PKD 2025 code is almost certainly 62.10.B (other programming activities). It replaced 62.01.Z, the code most Polish developers registered with before 2025. If your entry still shows 62.01.Z, you have until 31 December 2026 to switch in CEIDG, the public register of sole traders, and it costs nothing.

The IT codes, old and new

PKD (Polska Klasyfikacja Działalności, the Polish Classification of Activities) is the official list of business activities. The version in force since 1 January 2025 is PKD 2025. It follows the EU classification, and several IT codes were split, merged or renumbered.

GUS, the national statistics office, publishes a transition key (klucze powiązań): a table that links each old code to the new ones. For IT work it says:

Where one old code was split, GUS marks one new code as the default for automatic conversion. For 62.01.Z that default is 62.10.B, for 62.02.Z it is 62.20.B, and for 63.11.Z it is 63.10.D.

Watch out: a game programmer left on 62.01.Z would be moved automatically to 62.10.B, not 62.10.A. If games are your main work, choose the code yourself.

Which code for which kind of IT work

A JDG (jednoosobowa działalność gospodarcza, a sole trader business) has one main code (przeważający, the activity that brings the largest share of your revenue) and any number of additional codes. List what you really do, not everything you might do one day.

• You write code for a client on a B2B contract. Main code 62.10.B. This covers most contractors, whatever the language or platform.
• You also advise on architecture, run systems or do audits. Add 62.20.B, or 62.20.A if the work is cybersecurity.
• You sell your own software or apps, for example through an app store. Add 58.29.Z (58.21.Z if you publish games), and make it your main code if most of your revenue comes from it.
• You host sites or run servers for clients. Add a 63.10 code; 63.10.D is the general one for hosting.
• You also teach coding or run workshops. That falls outside IT: 85.59.D (other out-of-school education) is the transition key’s default for the old 85.59.B, and 85.59.B now covers vocational courses and training.

You can add or remove codes at any time. When what you do changes, you must report the new codes within 7 days.

Does the code decide whether you pay 12% or 8.5% ryczałt?

No. This is a common misunderstanding. The ryczałt (ryczałt od przychodów ewidencjonowanych, the lump-sum tax on revenue) sets its rates by the service you actually provide, described with PKWiU codes (a separate classification of goods and services) in art. 12 of the ryczałt act. Your PKD code in CEIDG plays no part in it.

Rates for IT work in 2026, from the ryczałt act:

This has two consequences:

• Changing your code will not change your rate. A developer on 62.10.B pays 12% because the work is software development, not because of the code.
• The boundaries follow PKWiU, not PKD. Selling licences to software you own can fall under the 15% line for licensing rather than the 12% line for publishing. If you are unsure which line your revenue belongs to, ask the tax office for an individual ruling (interpretacja indywidualna), or call KIS, the national tax information line.

If you earn revenue at several rates and your records do not separate them, the highest rate applies to all of it. More in ryczałt rates and choosing a tax form.

What else the code does not decide

• VAT. Whether you can stay VAT-exempt depends on what you sell. Advisory services can never use the exemption, whatever the code. Pure programming usually does not count as advice, but IT consulting may, and the line is drawn case by case. See the VAT exemption limit.
• ZUS accident insurance. ZUS is the social insurance office. A payer with up to 9 insured people pays a flat 1.67% (1 April 2026 to 31 March 2027), whatever the code.
• Your tax form. The tax scale, the flat 19% tax or ryczałt: the choice is yours.

The code still matters. It describes your business to your bank, your accountant and officials, so a code that does not match your invoices invites questions. And the ZUS contribution holiday form, RWS, asks which PKD version you use: from 1 January 2027 it accepts PKD 2025 only.

How to change your codes in CEIDG

Since 1 January 2025, CEIDG accepts a change, a suspension or a resumption only with PKD 2025 codes. So if you suspend your JDG or change your address, bank account or tax form, you must switch your codes in the same application.

There are two exceptions: an application to close the business, and one saying the business never started. But if a closing application also changes other data, you must switch the codes there too.

1. Check your entry. Search your name or NIP (your tax number) in the CEIDG search engine on biznes.gov.pl.
2. Log in to biznes.gov.pl with a trusted profile (profil zaufany), an e-ID card (e-dowód) or a qualified e-signature.
3. Choose “Zmień dane w CEIDG” (Change CEIDG data).
4. Replace the codes. Under each PKD 2007 code the form shows the matching or closest PKD 2025 code. Pick the one that fits, not just the first one offered. If your entry lists extra places of business, update the codes for each place too.
5. Mark the main code: the activity that brings the most revenue.
6. Sign and send. It is free. CEIDG passes the codes to the tax office, ZUS and GUS; no other forms are needed.
7. Tell your accountant which codes you chose.

Example: a developer registered in 2021 with 62.01.Z as the main code and 62.02.Z and 63.11.Z as extras. In the change form they pick 62.10.B as the main code, 62.20.B for the consulting and 63.10.D for the hosting they resell. Their ryczałt rate stays 12% for the programming, because the service has not changed.

If you do nothing, CEIDG converts old codes automatically by 31 January 2027 where it can. Where it cannot, the law says the entry is deleted. It is unclear whether that means the whole business entry or only the codes, so do not wait for it. Details in PKD codes and the 2025 switch.

What to do next

• Look up your CEIDG entry and check whether it still shows 62.01.Z or other PKD 2007 codes.
• Choose your codes from the table above: 62.10.B for most programming, plus the extras you really use.
• File a free change in CEIDG before 31 December 2026, or combine it with any other change you were planning.
• If your ryczałt rate is in doubt, look at the service, not the code, and ask KIS or request a ruling.