I want to be a programmer, is there a chance of 8.5 percent instead of 12 percent on the exchange rate?

I want to be a programmer, is there a chance of 8.5 percent instead of 12 percent on the exchange rate?

In Poland, there are two tax rates available for programmers on the flat rate: 12% and 8.5%. The 12% rate applies to programming and IT consulting, while the 8.5% rate can be applied if your activity is classified more broadly as services【4:1†source】. If you plan to work as a programmer, you will most likely be eligible for the 12% rate. However, if your activity includes a broader range of services, you may consider applying the 8.5% rate. What kind of activity do you plan to engage in?

What does wider mean?

When I say "wider", I mean that if your work includes not only programming, but also other services such as training, consulting or software development for different industries, then you may fall under the category that allows you to apply a lower tax rate of 8.5%. That is, if you will offer additional services that are not limited to programming only, this can give you the opportunity to take advantage of the lower tax rate. What specific activities do you plan to carry out?