JDG in Poland: who can open one, how to register, and what you pay

Who can open a JDG

The question that decides everything: not every foreigner may register a (jednoosobowa działalność gospodarcza — sole proprietorship).

Among those entitled are holders of:

Pobyt stały (permanent residence) and EU long-term resident status
The Karta Polaka
A residence card issued on certain bases — but not just any
UKR status, for Ukrainian citizens under the special act

How registration works

The procedure is simple and free: an application to CEIDG online (via profil zaufany) or at the gminy. The business usually appears in the register the next working day.

At registration you must choose right away:

PKD codes — your types of activity
The tax form: scale, linear 19% or
The start date — ZUS contributions run from it

What it costs

Two separate items: tax (PIT under your chosen form) and ZUS contributions, which are paid almost regardless of income.

Reliefs for new entrepreneurs cut the start-up cost noticeably:

Ulga na start — the first 6 months with no social contributions, health only
Preferencyjny ZUS — the next 24 months on a reduced base

When a JDG doesn't fit

A JDG is you, personally: a sole trader is liable for debts with all their assets. If you're planning partners, investment or meaningful risk, look at a spółka z o.o., where liability is limited to the contribution.