A Jednoosobowa Działalność Gospodarcza (JDG) is the simplest and most popular type of business in Poland.
It is suitable for freelancers, consultants, IT specialists, online businesses, couriers, taxi drivers, construction workers and many other self-employed professionals.
Registration is free and can usually be completed online through CEIDG.
👤 Who Can Open a JDG
You can register a JDG if you:
- Polish citizen
- Citizen of an EU or EEA country
- Hold a Permanent Residence Permit that gives you the right to conduct business in Poland
- Have Karta Polaka
- Have a Temporary Residence Permit based on the following grounds:
- Family reunification with a person legally residing in Poland
- Marriage to a Polish citizen
- Student at a Polish university (full-time), including a postgraduate student
- Humanitarian circumstances: refugees, protection, tolerated stay, etc
- Have a Blue Card
🚫 You Cannot Open JDG if You Intend to Engage in:
- Cultivation of certain types of plants
- Animal husbandry
- Insurance
- Fire safety
- Trade union work
- Sports clubs
- Banking
⚠️ There are also other restrictions. Before registering a JDG in Poland, you must verify whether the chosen activity is permitted for this type of organization. This can be done in a special state register by selecting the appropriate entry.
🔢 Step-by-step Guide
- Obtain a PESEL number (How to Get a PESEL)
- Create a Profil Zaufany or another accepted electronic identity
- Complete the CEIDG-1 application
- Register with ZUS
- Open a business bank account
- Register for VAT if your business requires it
Registering a JDG is free.
📑 Required Documents
- Valid passport
- Residence card or Karta Polaka
- PESEL number
- Residential address in Poland
- Profil Zaufany or qualified electronic signature
- Contact details
- Business address (it will be visible to everyone)
Some activities may require additional permits or licences.
🧾 Taxes
When registering your business, you choose one of the available tax systems:
- Progressive tax scale
- Flat tax
- Lump-sum tax (Ryczałt)
The best option depends on your business activity and expected income.
Read our article about Taxation in Poland for Solopreneurs
💸 ZUS Contributions
After opening an JDG, you must pay taxes to the ZUS. In 2026, the tax amount is 1926 PLN.
New solopreneurs may qualify for:
- Ulga na Start (First 6 months – 0 PLN to ZUS)
- Preferential ZUS (Next 24 months – 457 PLN to ZUS)
🩺 Health Insurance (NFZ)
Every entrepreneur running a JDG must pay a health insurance contribution (Składka zdrowotna).
Paying this contribution gives you access to Poland’s public healthcare system (NFZ).
The health insurance contribution is paid separately from social ZUS contributions.
The amount depends on your chosen tax system and, in some cases, your income or revenue.
💳 Business Bank Account
A separate business account is not always legally required. However, it is strongly recommended because it makes accounting and tax reporting much easier.