Head of practice
Head of Corporate Law and Fintech Practice. Expert in the creation and reorganization of companies, support of M&A transactions, as well as legal support for opening and running a business in the EU, Asia, and North America.
Open an Individual entrepreneur in Poland
Poland has been the main business hub for Ukrainian entrepreneurs in Europe for several years. Opening a Jednoosobowa Działalność Gospodarcza (JDG), an analogue of the Ukrainian FOP, is the easiest and most popular way to legalize your activities. However, 2026 brought significant changes to the rules for Ukrainian citizens. In order to start a business without mistakes and the risk of closing the business, it is important to understand the new realities.
Who can open a sole proprietorship in Poland after March 5, 2026?
The main news this year is the cancellation of simplified access to JDG registration. If earlier many Ukrainians could open a business based on PESEL alone, now the procedure has returned to the general rules.
From now on, only persons who have a certain legal status can register a JDG on terms identical to Polish citizens:
- Persons with temporary protection status.
- Holders of a permanent residence card (stały pobyt).
- Holders of an EU long-term resident card.
- Persons with a residence permit in connection with family reunification, studying at a Polish university, having a Pole’s Card or refugee status.
If you do not fall into any of these categories, but want to run a business, an alternative may be to register a Limited Liability Company (Sp. z o.o.).
Step-by-step instructions for registering a JDG
If your status allows registration, the process is quite quick. To do this, you will need a PESEL number (mandatory) and a Polish phone number.
Registration is carried out through the free CEIDG (Centralna Ewidencja i Informacja o Działalności Gospodarczej) platform:
- Application submission: You fill out the CEIDG-1 form online via the Profil Zaufany (trusted profile) profile or in person at any Urząd Gminy (municipal office). This is a comprehensive application that simultaneously registers you in the tax register (obtaining a NIP) and the statistical register (obtaining a REGON).
- Selection of activity codes (PKD): In the application, you need to select activity codes (analogous to the KVED). You can select several at once (up to 10-20).
- Selection of the form of taxation: This is the most important stage that affects the amount of taxes. It is worth paying special attention to it (more details below).
- Automatic registration with ZUS: After registration, you automatically become a payer of social security contributions (ZUS).
- Result: The registration decision is usually received within 1-2 business days. After that, you will receive NIP and REGON numbers.
What taxes does a sole proprietor pay in Poland?
Choosing the right form of taxation allows you to legally save significant amounts of money. The following main systems are relevant in 2026:
General rules (Zasady ogólne)
- Rate: Progressive scale:
- 0% – up to PLN 30,000 of income
- 12% – from PLN 30,000 to PLN 120,000
- 32% – over PLN 120,000
- Tax base: Income minus expenses.
- Who is suitable for: Those who have significant business-related expenses.
Linear tax (Podatek liniowy)
- Rate: 19% (fixed).
- Tax base: Income minus expenses.
- Who is suitable: For entrepreneurs with high and stable income.
Flat rate (Ryczałt od przychodów ewidencjonowanych)
- Rate: 2% – 17% (depends on the type of activity). For example:
- 8.5% – most services
- 12% – IT and programming
- 3% – trade
- 15-17% – professional consultations
- Tax base: All proceeds (income, without deduction of expenses).
- Who is suitable: The most popular option among Ukrainian freelancers, where expenses are minimal.
Social Security Contributions (ZUS)
A separate and very important payment is ZUS contributions. There are benefits for new entrepreneurs:
- Start-up discount: For the first 6 months, you pay only health insurance, being exempt from social security contributions (pension, disability, etc.).
- Mały ZUS Plus: After the grace period, for the next 24 months, you pay reduced social security contributions, the amount of which depends on your income.
Legal aspects and risks
Despite the simplicity of registration, a sole proprietorship in Poland has an important drawback: the entrepreneur is liable for the obligations of the business with all his property. Therefore, in some cases, it is worth considering registering a limited liability company (LLC), which limits the liability of the founder.
The Prikhodko & Partners team has many years of experience supporting Ukrainian businesses abroad. We will help you not only register a turnkey individual entrepreneur taking into account the latest changes, but also provide further tax and legal services so that you can focus on developing your business in Europe.
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You may also need:
Opening an account for a Ukrainian individual entrepreneur abroad
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Read moreRegistration of an individual entrepreneur in Austria
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