Choosing a taxation method is crucial for anyone working in the modeling industry. While a flat-rate tax may seem simple and advantageous, it's not always the best option. It all depends on the specific services a model provides, their costs, and the appropriate flat-rate tax rate.
In this article, we explain when switching to a flat-rate tax may be worthwhile, what you need to watch out for, and why it's worth carefully analyzing your situation before choosing this form of taxation.
How to choose the correct PKWiU code?
To assess the profitability of switching to a flat-rate tax in any industry, you must first determine the actual tax rate you will be taxed at. Therefore, it will be necessary to analyze the activities you perform and assign them the appropriate PKWiU code.
Note:
For the purposes of taxation, including lump sum taxation on recorded revenues until the end of 2028, we use the classification PKWiU 2015, despite the existence of a newer version of PKWiU 2025.
The correct PKWiU code should reflect the actual nature of the services provided, not just the name of the profession or the CEIDG entry. If a taxpayer performs various types of activities, each must be assessed separately, as they may be subject to different flat-rate tax rates. Only after the correct classification can we proceed to assess whether the flat-rate tax will be tax-advantaged.
Okay, but what is the code for modeling?
If we are talking about classic modeling, i.e. participation in photo shoots, advertising recordings or other materials only as a model, without organizing campaigns and without producing materials, the starting point will be PKWiU 90.01.10.0 – Performing artists' services.
This is not a random classification. GUS explanations to PKWiU 2015 it is explicitly stated that this grouping includes, among others: freelance modeling services.
So if a model is simply participating in a photoshoot or recording and doing her part in front of the camera, we don't view her as an advertising agency or campaign producer. We look at the actual nature of the service, and that will most often be "executive."
What if the model is also organizing a campaign or is involved in the comprehensive production of materials?
In such cases, the code for classic modeling alone may no longer be sufficient. If the model not only poses or appears in a video but also undertakes a broader range of activities, it's necessary to verify whether we're still talking about a purely performing service.
For example, we can evaluate a situation differently in which a model:
- prepares a campaign concept, publication schedule or brand communication assumptions,
- organizes a session or recording, including selecting a photographer, cameraman, stylist, location or set design,
- is responsible for creating ready-made advertising materials, e.g. photos, reels, films or a content package for publication, including their assembly, processing and preparation for publication.
In such cases, a single, general classification as "modeling services" may be overly simplistic. It may also be possible to separate the services provided for the purposes of determining appropriate flat-rate fees if the contract, invoice, and actual scope of the collaboration indicate that the model performs several distinct types of activities.
A good example is the production of promotional videos or recordings. If the model not only appears in the material but is also responsible for preparing it as a finished product for the client, the point of reference could be PKWiU 59.11.12.0 – Services related to the production of advertising or promotional films and video recordings.
How to determine the flat rate for an already selected PKWiU code?
Once we have established the PKWiU code, the next step is simpler: we check whether the Flat Rate Act assigns a specific tax rate to this type of services.
In classical modeling the starting point is PKWiU 90.01.10.0 – Performing artists' servicesThis grouping falls under section 90 of the Polish Classification of Goods and Services (PKWiU), i.e. cultural and entertainment services. In accordance with Article 12, paragraph 1, point 2, letter y Act on flat-rate income tax on certain incomes earned by natural persons (hereinafter referred to as the Lump Sum Act), revenues from such services are taxed at the rate 15 %.
This approach also appears in individual interpretations. For example, in the interpretation of July 8, 2024, file reference no. 0115-KDST2-1.4011.280.2024.1.AW, the Director of the National Tax Information Office referred to appearances in advertising materials, participation in advertising spots, photo sessions and television commercials, classified as PKWiU 90.01.10.0, and indicated a 15% rate. Similarly, in the interpretation of September 11, 2024, file reference no. 0115-KDST2-1.4011.382.2024.1.AP, the authority confirmed the 15% flat rate for services falling within PKWiU 90.01.10.0.
This doesn't mean, however, that every modeling activity must automatically be billed the same way. If, in addition to performing in front of the camera, other services are also provided, such as preparing finished video materials, they may be considered for separate classification.
A good example is PKWiU 59.11.12.0 – Services related to the production of advertising or promotional films and video recordingsIn individual interpretations, there is an approach according to which revenues from such services may benefit from a lower rate 8,5 %, based on Article 12, paragraph 1, point 5, letter a the Lump Sum Act. This was indicated, among others, in the interpretation of July 8, 2024, file reference no. 0115-KDST2-1.4011.280.2024.1.AW, in the interpretation of June 4, 2025, reference number 0113-KDIPT2-1.4011.330.2025.2.RK, and in the interpretation of December 30, 2025, reference number 0113-KDIPT2-1.4011.878.2025.2.DJD.
If we provide several different types of services, we must carefully separate the revenues in the records. Article 12, paragraph 3 of the Lump Sum Tax Act requires that the revenue from each type of activity be identifiable separately.
So… will a flat fee be worth it for a model?
Unfortunately, this question must be answered with the classic legal answer: “it depends.”
A flat-rate tax can be beneficial if you have low expenses and want simple accounting. However, it's important to remember that with a flat-rate tax, you pay tax on your income, not your profit. This means you don't deduct expenses like travel, test sessions, styling, makeup, portfolios, equipment, or accounting services.
Let's assume that a model generates PLN 200,000 in revenue per year and all her services are taxed at a flat rate of 15%. In this variant, the tax will amount to PLN 30,000.
For comparison, let's assume the same model uses the tax scale and incurs costs equal to 20% of revenue, or PLN 40,000. Taxable income would then be PLN 160,000. The tax according to the scale will amount to PLN 23,600.
In this simple example, the tax scale itself is more favorable than the 15% flat rate. The difference is PLN 6,400 in favor of the scale. However, this doesn't mean that the flat rate will always be worse. With lower costs, a different level of revenue, or some services taxed at a lower rate, the result may be different.
It is worth adding that in practice, when calculating the profitability of various taxation methods, one should also take into account the health insurance contribution, which is exceptionally unfavorable on the tax scale.
Did you do the math and it's worth it? A quick guide on how to switch to a flat-rate tax.
If, after calculating the amount, it turns out that a flat rate makes sense, you still need to take care of the formalities. Fortunately, there aren't many of them, but deadlines are important.
- Check if you can choose a flat rate
First, you need to make sure you're not falling under the flat-rate tax exemption and don't exceed the income limit (€2 million per year). Just because you're a model doesn't automatically mean you have a problem, but it's worth checking before changing your taxation method.
- Submit a declaration of choosing a lump sum
You can do this by updating your CEIDG entry or by submitting a declaration to the appropriate tax office. This is pursuant to Article 9, Section 1 of the Lump Sum Tax Act.
- Keep an eye on the deadline
The declaration must be submitted by the 20th day of the month following the month in which you earn your first income in the tax year. This means that if your first income from your business is in January, the deadline is February 20th. If you earn your first income in December, you have until the end of the year.
Summary
A flat-rate tax can be a good option for a model, but it's not worth choosing it blindly. First, you need to check the appropriate PKWiU (Polish Classification of Goods and Services) code, the tax rate, and the actual costs. For traditional modeling, a 15% rate is often the starting point, but for more complex services, the situation may be different. The formalities are also important, especially the deadline for submitting the declaration of flat-rate taxation. If you're unsure which taxation option will be more advantageous for you, it's worth consulting a tax advisor before making a decision.
