Sole Proprietorship (JDG) Registration in Poland

A sole proprietorship (JDG) is the simplest and cheapest way to run a business in Poland – registered in CEIDG. Note: not every foreigner can run a JDG – it depends on your basis of residence. Investya checks your eligibility and handles the registration, in any city in Poland.

Which foreigners can set up a JDG?

• EU/EEA citizens,
• holders of permanent residence or an EU long-term resident permit,
• holders of the Karta Polaka,
• spouses of Polish citizens with the relevant residence permit,
• some temporary-residence holders (e.g. graduates, specific cases) and people under protection.

If you don't meet these conditions, the alternative is a limited liability company, which almost any foreigner can set up.

How to register a JDG – step by step

1. File an application with CEIDG (online or at the municipal office) – NIP and REGON are assigned automatically.
2. Choose your form of taxation (tax scale, flat tax or lump-sum).
3. Register for VAT if your activity requires it.
4. Complete your ZUS registration and set the level of contributions.

Costs and ZUS

Registration in CEIDG is free. For the first 6 months you can use the start relief (no social contributions), and for the next 24 months preferential ZUS. The health contribution depends on your chosen form of taxation.

Taxes

You can choose the tax scale (12%/32%), flat tax (19%) or lump-sum (rates depend on the activity). The choice can change your tax bill significantly – we handle it as part of accounting for foreigners.

How Investya helps

We check whether you can run a JDG, register the activity, choose the form of taxation and keep your books. If a limited liability company is the better option, we'll say so.

Frequently asked questions