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Welcome to the JDG Guide

Jednoosobowa działalność gospodarcza is a form of business in Poland, similar to a sole proprietorship in other countries. This guide is also available in Russian.

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Accounting for JDG

Legal Tax Level

Where to start

I want to open a JDG

  1. Make sure you are eligible to open a JDG.
  2. Get a PESEL and set up a Profil Zaufany — you can't register a JDG online without them.
  3. Choose a form of taxation — you declare it right in the registration application.
  4. Register your JDG via biznes.gov.pl. If needed, register as a VAT and VAT-UE payer.
  5. Understand ZUS contributions and the Ulga na Start relief for new entrepreneurs.
  6. Set up your accounting — inFakt or wFirma — and check the workflow: what to do every month.

I already run a JDG

How much a JDG costs

ZUS contributions grow as your business "matures". Rough numbers for 2026, not counting income taxes:

Stage Duration Contributions per month
Ulga na Start first 6 months ~500 zł (health insurance only)
Preferential contributions next 24 months ~900–1,300 zł
Full (duży) ZUS afterwards from ~2,300 zł

The exact amounts depend on your form of taxation and income — see the detailed breakdown on the ZUS page.

What matters in 2026

Current changes

  • KSeF — mandatory electronic invoicing: from 1 February 2026 all entrepreneurs must receive invoices via KSeF, and from 1 April 2026 most must issue them that way too — details.
  • The VAT exemption limit has been raised from 200,000 to 240,000 złoty per year.
  • ZUS vacation — once a year you can skip the social (społeczne) contributions for one month.

Who can open a JDG in Poland

  • Foreigners with a Blue Card.
  • Foreigners with a Karta Polaka (Polish Card).
  • Foreigners with a temporary residence permit (karta czasowego pobytu) issued on the following grounds:
    • running a sole proprietorship (JDG).
    • family reunification (not other circumstances).
    • studies.
    • refugee status or subsidiary protection.
    • ze względów humanitarnych / pobyt tolerowany (humanitarian reasons / tolerated stay).
  • Foreigners with a permanent residence permit (karta stałego pobytu).
  • Foreigners with long-term EU resident status.
  • Foreigners holding a PESEL in the UKR series.
  • EU citizens and their spouses.
  • Citizens of Poland.

Who cannot open a JDG

Everyone else is unable to register a sole proprietorship in Poland. This includes:

  • Foreigners with a humanitarian visa.
  • Foreigners with a work visa.
  • Foreigners with a temporary residence permit issued for "other circumstances".
  • Foreigners with a temporary residence permit issued for employment.
  • Foreigners without a PESEL in the UKR series.
  • Belarusians with a humanitarian residence permit based on a humanitarian visa (ART 186 UST 1 PKT 9).
  • And so on.

Alternatives

There are other ways to do business in Poland:

Business incubator

A popular option is a business incubator. In Poland, a business incubator refers to an intermediary company that sits between you and your client. This company hires you and enters into a tripartite contract with you and your client. Business incubators charge a monthly fee for their services. Anyone legally residing in Poland can work through a business incubator.

Article about business incubators by a representative of one such incubator.

Incubators chat

Company (spółka)

Spółka, sp.z.o.o — the equivalent of an LLC (limited liability company). Anyone can register a company. You can find more information in the spółka chat.

Disclaimer

This guide is not a substitute for an accountant

The guide is maintained by the community and does not constitute legal or tax advice. We do our best to keep the figures and rules up to date, but before making important decisions, verify the information with official sources (biznes.gov.pl, podatki.gov.pl, zus.pl) or consult an accountant.

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