Taxes and ZUS for sole traders
Which tax form to pick, what ZUS costs in your first years and after, the health contribution, and the dates you must not miss.
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Guide 1 of 7
Starting a business in Poland
From “what is a JDG?” to your first invoice: the registers, the codes, the choices you make on day one and what they mean every month after.
What is a JDG in Poland? The sole trader, explained in plain English
A JDG is Poland's sole trader: you, registered as a business. Who can open one, what it costs in 2026, what you risk, and what you file each month.
JDG or sp. z o.o. in Poland: which should you choose?
JDG or sp. z o.o. in 2026: liability, ZUS, tax, accounting and closing side by side, when a company pays off, and which one a foreigner can open.
B2B or an employment contract (UoP): which pays more once you count everything?
B2B usually leaves more cash than a Polish employment contract (UoP). A 2026 worked example, what you give up, how to price it in, and the new PIP risk.
Unregistered activity in Poland: earning a little without a JDG (the 2026 quarterly limit)
Działalność nierejestrowana in 2026: earn up to 10,813.50 PLN a quarter with no CEIDG entry and no ZUS of your own. Who qualifies, what records to keep, how tax works.
NIP, REGON, PESEL and KRS: which Polish number is which?
PESEL is you, NIP is your tax number, REGON the statistics number, KRS a company's. Who issues each, where each one goes, and NIP without a PESEL.
What is CEIDG? Poland's register of sole traders, explained
CEIDG is Poland's free public register of sole traders. What it shows about you, what you can file there, what it tells ZUS and the tax office, and how to check a client.
What are PKD codes, and must you switch to PKD 2025 by the end of 2026?
Old PKD 2007 codes are valid only until 31 December 2026. How to switch to PKD 2025 for free, what happens if you wait, and what a sp. z o.o. must do.
Which PKD 2025 code should a programmer or IT freelancer use? 62.10.B and the other IT codes
62.01.Z is gone: most developers now use 62.10.B. The new IT codes, why your code does not set your ryczałt rate, and how to switch in CEIDG by 31 December 2026.
Ryczałt, liniowy or skala: which tax form should you choose?
Ryczałt, liniowy or skala for a Polish JDG in 2026: the rates, the health contribution, a worked example of which one wins, and the deadline to choose.
Ulga na start and preferential ZUS: what you pay in your first 30 months
6 months of health-only ZUS, then 420.86 PLN a month for 24 months (2026). Who qualifies, what you give up, and what to file when the 6 months end.
Do you need a separate business bank account for a JDG?
No law makes a sole trader open a business account in Poland. But the 15,000 PLN rule, the VAT white list and split payment often make one the sensible choice.
What is e-Doręczenia, and does your JDG need an e-delivery address now?
Every JDG in CEIDG needs an e-Doręczenia address from 1 October 2026, suspended ones too. What it is, how to set it up free, and how not to miss a letter.
What is a B2B contract in Poland, and what should you check before signing?
On B2B you invoice a client from your own business instead of being employed. What the contract usually says, how it is taxed, and what to check before you sign.
Can your B2B contract be turned into a job? Poland's 2026 PIP reform
Since 8 July 2026 a Polish labour inspector can rule that your B2B contract is a job. What they look at, what it means for tax and ZUS, and what to do now.
How to suspend a JDG in Poland (we just did it), and why you might want to
Suspending a Polish JDG in CEIDG is free and online. What stops (ZUS, PIT advances, VAT returns), what does not, the PKD 2025 catch, and how to resume.
How to resume a suspended JDG in Poland: what restarts, and when
Resuming a suspended JDG in CEIDG is free. The earliest date, what ZUS, tax and VAT do next, whether you can switch tax form, and resuming for one invoice.
How to close a JDG in Poland, and what you still owe afterwards
Closing a Polish JDG in CEIDG is free and online. The steps, the last ZUS and tax payments, VAT on your laptop or car, and how long to keep records.
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