JDG (Jednoosobowa Działalność Gospodarcza) is the simplest form of business in Poland. Registration through CEIDG, help choosing the right tax regime, and we'll connect you with an accountant. Registered in one day; ZUS, Profil Zaufany, and a business account — handled end to end. Not every foreigner has the right to open a JDG — we confirm whether this form suits your situation, or whether a Sp. z o.o. is the right fit.
Ryczałt — rate from 2% to 17% of revenue depending on your PKD code, without deducting expenses. Podatek liniowy — flat 19% on profit (revenue minus expenses), no tax-free allowance. Skala podatkowa — progressive 12%/32% with a threshold of 120,000 PLN/year and a 30,000 PLN tax-free allowance. We choose the optimal option for your situation.
Online through CEIDG. Help selecting the right PKD activity codes, registered on the day of application.
Mandatory notification within 7 days. Contribution calculation accounting for the three consecutive preferential periods for new entrepreneurs. We explain exactly what you're entitled to and when to move to the next stage.
Assigned automatically upon CEIDG registration. Verification and documentation.
Required for registration, submitting JPK, declarations, and signing documents online. We'll help you set these up.
Accountant recommendation. Optional monthly support on request.
IT, marketing, design, translation — any activity well-suited to a JDG setup.
Working under a B2B contract with a Polish company? A JDG is the simplest way to formalise that arrangement.
JDG — minimal formalities, no minimum capital. Easy to open and easy to close.
A JDG is one of the valid grounds for a temporary residence permit based on business activity. We explain all the requirements.
Unlike a Sp. z o.o., which almost any foreigner can register without a residence permit, a JDG requires a specific, legally recognised basis of stay in Poland. If you don't have one, it doesn't mean business in Poland is closed — see Sp. z o.o.
No restrictions — on the same terms as Polish citizens.
No restrictions, regardless of the purpose of stay.
A JDG can be opened with a karta pobytu issued on the grounds of marriage to a Polish citizen, full-time studies or a PhD programme, family reunification, continuation of an already registered business, or long-term Blue Card mobility. A standard work-based karta pobytu alone does not grant this right.
Refugee status, subsidiary protection, permission to stay on humanitarian grounds, or tolerated stay — all grant the right to open a JDG.
Temporary protection (PESEL UKR) already gives the right to open a JDG. From 4 May 2026, an additional CUKR card is available — issued faster than a standard residence permit and granting full access to the labour market and the right to run a business on the same terms as Polish citizens.
A valid Pole's Card also grants the right to register a JDG.
We determine the tax regime, PKD code, and structure, and verify your right to open a JDG based on your residence status. Written recommendation.
Online or in person. NIP and REGON received on the day of registration.
ZUS registration, Profil Zaufany and mObywatel activation.
Accountant recommendation or instructions for maintaining KPiR independently.
Registering a JDG through CEIDG is free (a government service). Our fee covers the consultation and registration support. There are no add-on charges — your quote doesn't change.
No surprise charges — your quote is fixed until the decision is issued.
It depends on your status. Citizens of the EU, EEA, USA, and Switzerland face no restrictions. Citizens of other countries can only register a JDG with a specific legal basis of stay: permanent residence or EU long-term residency (no restrictions), a karta pobytu issued for marriage to a Polish citizen, full-time studies, family reunification, or continuation of an existing business, refugee status or subsidiary protection, a valid Pole's Card, or temporary protection (PESEL UKR) or the new CUKR card (available to Ukrainians from 4 May 2026). A standard work-based karta pobytu on its own does not grant the right to open a JDG — a business-specific ground is required. If no qualifying ground applies, we look at a Sp. z o.o., which almost any foreigner can register without a residence permit.
The system has three stages. The first 6 full calendar months — ulga na start: no social contributions at all, only health insurance (minimum 432.54 PLN/month in 2026). The next 24 months — preferencyjny ZUS: reduced social contributions based on 30% of the minimum wage (1,441.80 PLN/month in 2026) plus health insurance. After that, if the previous year's income didn't exceed 120,000 PLN — you can move to Mały ZUS Plus (reduced contributions based on actual income, for up to 36 months within any 60-month period of running a business), otherwise — full ZUS (1,926.76 PLN/month in social contributions in 2026, plus health insurance). We explain exactly which stage you're at and what makes sense going forward.
It depends on the type of activity, income, and the share of expenses in revenue. Ryczałt is usually advantageous when expenses are low (up to ~30% of revenue) — for example, IT and B2B consulting. Podatek liniowy is better suited to high expenses and/or income above roughly 120,000–150,000 PLN/year. Skala podatkowa is a safe starting point if income is below 120,000 PLN/year and prospects are uncertain — it's also the only regime that allows joint filing with a spouse and access to most tax reliefs. We work through the numbers at the consultation based on your specific situation.
Yes. You can combine an umowa o pracę (employment contract) with a JDG. It's important to calculate ZUS correctly — your employer already covers part of the contributions, and the preferential periods (ulga na start, preferencyjny ZUS) don't apply if the JDG performs the same work for a current or former employer. We clarify this at the consultation.
Describe your situation — the first consultation is free. Reply within 24 hours, usually faster.