Business registration in Poland · S25
Sole proprietorship (JDG). Clear steps.
Verify eligibility, estimate 2026 ZUS & tax charges and prepare every field required for your CEIDG-1 application.
2026 JDG / B2B Net Income & ZUS Calculator
Step-by-step registration sequence
- Verify your residence eligibility to run a JDG and select your PKD 2025 activity codes.
- Choose your income tax regime (lump-sum ryczałt, 19% flat or progressive scale) and ZUS start relief.
- Review, sign and submit your free CEIDG-1 filing at biznes.gov.pl, then file ZUS ZZA/ZUA within 7 days.
| Stage / item | Social ZUS contributions | Health contribution (minimum) | Eligibility |
|---|---|---|---|
| CEIDG-1 filing + S25 planner | 0 zł registration fee | — | All eligible sole proprietors |
| Ulga na start (first 6 full months) | 0 zł | from 432.54 zł (scale/flat) or 498.35 zł (lump-sum) | First business or 60-month gap, not invoicing former employer |
| Preferential ZUS (next 24 months) | 456.19 zł (with sickness) | from 432.54 zł / 498.35 zł | 30% minimum wage base (1,441.80 zł in 2026) |
| Standard ZUS (Duży ZUS) | 1,926.76 zł (with sickness) | from 432.54 zł / 498.35 zł | Standard 60% average wage base (5,652.00 zł in 2026) |
How to prepare your CEIDG-1 filing accurately in 2026
A Polish sole proprietorship (JDG) is the fastest legal structure for freelancers, B2B contractors and solo founders. Filing CEIDG-1 online at biznes.gov.pl costs 0 zł and simultaneously registers your tax ID (NIP), statistical number (REGON) and ZUS payer account.
Your key financial choices happen before submission: picking your income tax regime (lump-sum ryczałt, 19% flat tax or 12%/32% scale), claiming the 6-month Ulga na start ZUS relief and selecting valid PKD 2025 activity codes.
- Within 7 days of your business start date, submit ZUS ZZA (health insurance only under Ulga na start) or ZUS ZUA (social + health insurance).
- If your services require mandatory VAT registration or you invoice VAT-registered corporate clients, file VAT-R before your first taxable sale.
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
Does S25 submit the application to CEIDG?
No. You prepare your plan and registration data step by step with visual guides in S25, then review, sign and submit the filing in the official CEIDG portal at biznes.gov.pl.
Which industries is S25 JDG preparation designed for?
The step-by-step JDG planner works for any industry in Poland: IT and software, consulting, e-commerce, services, construction, logistics, beauty or education. You select the PKD 2025 codes, address and tax regime for your business.
How much do CEIDG registration and ZUS cost at launch in 2026?
Filing CEIDG-1 and preparing your data in S25 both cost 0 zł. Under the 6-month Ulga na start relief, social security contributions are 0 zł and you only pay health insurance (from 432.54 zł on scale/flat tax or 498.35 zł on lump-sum ryczałt).
What should I prepare before filing CEIDG-1?
Prepare your PESEL number, an active Trusted Profile (Profil Zaufany) for online signing, primary and secondary PKD 2025 codes, your correspondence address, and your choice of tax form and ZUS relief.
Official Polish government portals & acts: CEIDG — biznes.gov.pl ↗ · Ulga na start — ZUS ↗