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.
16 articles, in orderStart reading
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.
Read the articleJDG 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.
Read the articleB2B or an employment contract (UoP): which pays more once you count everything?
On 18,000 PLN a month, B2B leaves about 28,000–40,000 PLN more a year than a UoP in 2026. The worked example, what you give up, and the new PIP risk.
Read the articleUnregistered activity in Poland: earning a little without a JDG (the 2026 quarterly limit)
Up to 10,813.50 PLN a quarter in 2026 with no CEIDG entry and no ZUS of your own. Who can use działalność nierejestrowana, what records to keep, how tax works.
Read the articleMikrofirma: what counts as a micro business in Poland, and the limits for 2026
A micro business in Poland has fewer than 10 employees and up to 2 million euro turnover. What the status changes, and the tax tests that only sound similar.
Read the articleNIP, 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.
Read the articleWhat is CEIDG? How to check a Polish sole trader for free
Check any Polish sole trader in CEIDG for free: what the register shows, what stays private, what you can file there, and what it passes on to ZUS and the tax office.
Read the articleWhat 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.
Read the articleWhich PKD 2025 code should a programmer or IT freelancer use? 62.10.B and the other IT codes
Most developers now use 62.10.B, as 62.01.Z is gone. The other IT codes, why your code does not set your ryczałt rate, and how to switch by 31 December 2026.
Read the articleRyczałt, 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.
Read the articleUlga na start and preferential ZUS: what you pay in your first 30 months
0 PLN social ZUS for 6 months, then 420.86 PLN a month for 24 months in 2026. Who qualifies, what you give up, and what to file when the first 6 months end.
Read the articleDo 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.
Read the articleWhat 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.
Read the articleWhat 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.
Read the articleStarting a B2B cooperation in Poland: how to begin, what to sign, and what it costs in the first year
Said yes to a B2B offer? The order of steps for your first month: CEIDG, ZUS, VAT, KSeF, the first invoice, what to sign, and what the first year costs in 2026.
Read the articleCan your B2B contract be turned into a job? Poland's 2026 PIP reform
Yes: since 8 July 2026 a Polish labour inspector can rule that your B2B contract is a job. What they look at, the client’s 2,000–60,000 PLN fine, and what to do now.
Read the articleHow 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.
Read the articleHow 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.
Read the articleHow 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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