Guide 6 of 7

Ukrainian freelancers in Poland: what to read first

Your right to run a business in 2026, what changed on 5 March, a FOP back home, and the everyday rules for freelancers working for foreign clients.

12 articles, in orderabout 98 minutes in all

The owner of a small beauty salon at her reception desk after closing, laptop open, receipts held with a clip
  1. Can a Ukrainian open a business in Poland in 2026? What changed on 5 March

    Since 5 March 2026 not every Ukrainian in Poland can open a JDG. See who still can (PESEL UKR, CUKR), what happens to older JDGs, and your other options.

    8 min readRead the article
  2. Living in Poland with a Ukrainian FOP: where do you pay tax?

    Living in Poland with a Ukrainian FOP? When Poland taxes all your income, why the FOP can make you resident twice, the single tax, and ZUS.

    8 min readRead the article
  3. Can a foreigner open a JDG in Poland? Who can, and how, in 2026

    EU, EEA, Swiss and US citizens can open a JDG like a Pole. Other foreigners need a listed status. What you need first, the CEIDG form, and your first month.

    10 min readRead the article
  4. Unregistered 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.

    7 min readRead the article
  5. 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.

    8 min readRead the article
  6. 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.

    8 min readRead the article
  7. Ulga 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.

    8 min readRead the article
  8. 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.

    8 min readRead the article
  9. Polish tax residency for foreigners: the 183-day rule and your income from abroad

    When Poland taxes your worldwide income: the 183-day and centre-of-interests tests, tax treaties, the CFR-1 certificate, moving mid-year and digital nomads.

    9 min readRead the article
  10. Filing your Polish tax return as a foreigner (2026 income): which PIT, where and how

    A foreigner's path through the Polish annual return for 2026: resident or not, PIT-37, PIT-36, PIT-36L or PIT-28, PIT/ZG for income abroad, logging in, 30 April 2027.

    7 min readRead the article
  11. Profil Zaufany, eZUS and e-Urząd Skarbowy: how foreigners log in

    One free login, the Profil Zaufany, opens CEIDG, e-Urząd Skarbowy, eZUS and KSeF. How to get it with a PESEL and no Polish bank, the eZUS login, and accountant access.

    9 min readRead the article
  12. How much does an accountant cost in Poland (including one who speaks English)?

    Typical 2026 monthly prices for a JDG and a sp. z o.o., the extra fees in the small print, English-speaking service, and what to put in the contract.

    8 min readRead the article

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