Polish KŚT classification 2024: Fixed asset codes for SMB owners

If you run a small business in Poland and bought a laptop, desk, company car or specialised equipment for more than 10,000 zł net this year, you now own a fixed asset. Every fixed asset entered into your Polish tax register must carry a KŚT symbol (Klasyfikacja Środków Trwałych). Not your accountant, not your software — you as the taxpayer are legally responsible for the correct classification.

The good news: KŚT is not as intimidating as its 800-position table suggests. The bad news: a wrong code translates directly into the wrong depreciation rate, which means the wrong tax. Polish tax audits often start by cross-checking the KŚT symbol against the depreciation rate used in your PIT return.

This guide is written for English-speaking founders and finance leads of small Polish companies who need to work with KŚT without going back to their accountant for every entry.

What KŚT is and why it matters

The Classification of Fixed Assets (KŚT) is Poland's catalogue of all types of fixed assets a business can hold, organised as a three-level hierarchy and mapped to statutory depreciation rates. The legal basis is the Council of Ministers regulation of 3 October 2016 on the Classification of Fixed Assets (KŚT 2016, with updates to 2024).

The key rule: every fixed asset must have a KŚT code, and the code determines the maximum annual depreciation rate allowed by tax law. The rate schedule is Annex 1 to the Polish PIT act (art. 22i).

Classify a laptop as KŚT 491 (computer systems) — you get 30% per year. Classify it as KŚT 620 (general technical equipment) — you get 10%. Same asset, three times the tax difference.

The three-level structure

**Level 1 — group (single digit, 0–9):** broad asset category. Group 0 is land, group 4 is general-purpose machinery, group 7 is transport, group 8 is tools and equipment (which covers most clinic and salon assets).

**Level 2 — subgroup (two digits):** refinement within the group.

**Level 3 — kind (three digits):** the specific classification tied to a depreciation rate.

Example for a laptop: Group 4 (general machinery) → Subgroup 49 (other general machinery) → Kind 491 (computer systems). Annual rate: 30%.

Top 20 KŚT codes for small businesses

| KŚT | Description | Annual rate |

|---|---|---|

| 491 | Computer systems (laptop, desktop, server) | 30% |

| 623 | Telephone equipment (smartphone, desk phone, switchboard) | 20% |

| 480 | Copiers and printers | 14% |

| 803 | Office furniture (desk, chair, cabinet) | 20% |

| 808 | Service point equipment (dental chair, salon chair, treatment unit) | 20% |

| 802 | Medical equipment (autoclave, ultrasound, medical laser) | 20% |

| 741 | Passenger cars | 20% |

| 742 | Delivery vans and specialised vehicles | 20% |

| 811 | Fiscal cash registers | 20% |

| 812 | POS terminals | 20% |

| 493 | Audio equipment, projectors, professional monitors | 20% |

| 651 | Refrigeration equipment | 14% |

| 653 | HVAC (air conditioners, split units, VRF) | 10% |

| 663 | Disinfection and air purification equipment | 14% |

| 604 | Cleaning equipment (ultrasonic washers, dishwashers) | 14% |

| 105 | Non-residential buildings | 2.5% |

| 210 | Sheds, temporary structures | 4.5% |

| 764 | Motorcycles, scooters used in business | 20% |

| 810 | Hand tools, small workshop equipment | 20% |

| 806 | Musical instruments, sports and physio equipment | 20% |

Rates above are baseline straight-line rates. You can accelerate depreciation using declining-balance, one-off (up to 50,000 zł annual cap for new assets), or individual methods for used assets — but the base rate always maps back to the KŚT code.

Common classification mistakes

**Misclassifying medical equipment as general equipment.** An autoclave in a dental practice is KŚT 802 (medical equipment, 20%), not KŚT 651 (refrigeration/thermal, 14%). The difference is six percentage points annually. On a 15,000 zł autoclave, that is 900 zł of missed deduction per year.

**Amortising a smartphone as a computer.** Phones are KŚT 623 (telephone equipment, 20%), not KŚT 491 (computer systems, 30%). The temptation to pick the higher rate is obvious, but a phone is functionally a phone, not a computer.

**Salon equipment coded as office furniture.** A cosmetic chair is KŚT 808 (service point equipment), not KŚT 803 (office furniture). The rate happens to be the same, but auditors will ask why a salon fixture is coded as office furniture.

**Company car with private use fully depreciated.** A car used both privately and for business is still 20% depreciable, but the VAT deduction drops to 50% and cost recognition is capped at 150,000 zł of vehicle value (or 225,000 zł for electric). The KŚT is not the issue here — the combination of KŚT and usage status is.

If you got it wrong in a prior year

**Rate too high:** You depreciated at 30% for an asset capped at 14%. File a correction to prior PIT returns, pay the difference plus interest. Fix the register going forward.

**Rate too low:** You depreciated at 10% when 20% was allowed. That is your money left with the tax office. Correct the return within the five-year statute and reclaim the overpayment.

**Wrong KŚT but identical rate:** Correct the register on paper but no tax consequences. Clean it up before your next audit.

How Asseto helps

Asseto treats KŚT as a required field for every asset. Adding a new asset, you pick from a dropdown of 100+ common codes with plain-language descriptions rather than three-digit cryptics. The system auto-suggests the correct annual depreciation rate based on the code, computes annual entries for each tax year, and generates a PDF depreciation schedule ready for your accountant or PIT return.

Switch between straight-line, declining-balance or one-off methods and Asseto recalculates everything. The [asset register](/asset-registry) and the [depreciation table for the year-end return](/pl/zgodnosc#srodki) come from the same data — no parallel spreadsheet, no reconciliation.

Get the register right once

If you have run your business for a few years and your fixed asset register is a list of items without KŚT codes — or with codes your bookkeeper picked at random — the next tax audit could be expensive. Spend a weekend reviewing every entry: check the function, find the right KŚT, verify the rate, document the choice.

After that one clean-up session, every new asset takes 30 seconds to classify at purchase. Your register is audit-ready and you are not risking prior-year corrections.

[Try Asseto free](/signup) and move your fixed asset register from spreadsheet to a system where KŚT classification and depreciation are built in.