Business registration in Poland · S25
Unregistered business in 2026.
Test your business idea in Poland without CEIDG registration or monthly ZUS. Calculate your remaining 10,813.50 zł quarterly limit.
2026 Unregistered Business Quarterly Limit Calculator
Step-by-step registration sequence
- Confirm the 4 statutory conditions: 60 months without JDG, unlicensed activity, solo operation and residence eligibility.
- Track gross revenue due per calendar quarter (capped at 10,813.50 zł in 2026) in a simple daily sales ledger.
- Report annual net profit in PIT-36 by April 30, or file CEIDG-1 within 7 days if quarterly revenue exceeds the cap.
| Parameter | 2026 statutory rule | Practical obligation |
|---|---|---|
| Quarterly revenue cap | 10,813.50 zł per quarter (225% of 4,806 zł) | Counts revenue due (invoiced/agreed), even if not yet paid |
| CEIDG entry & fixed ZUS | No CEIDG registration and no monthly JDG ZUS | Service contracts with B2B clients may trigger ZUS rules on the client side |
| Prior business gap | No business activity in the past 60 months | Suspended JDG counts as active business history |
| Income tax filing | Annual PIT-36 tax return (by April 30) | Taxed on the 12%/32% progressive scale after deductible expenses |
| Exceeding the quarterly limit | 7 days to file CEIDG-1 sole proprietorship | Activity becomes formal business starting on the day the cap is exceeded |
How the 10,813.50 zł quarterly limit works in Poland in 2026
In 2026, Poland’s unregistered business regime (działalność nierejestrowana) uses a quarterly revenue cap equal to 225% of the national minimum wage (4,806 zł gross), giving you 10,813.50 zł of allowable gross revenue per calendar quarter without filing CEIDG-1 or paying monthly JDG ZUS contributions.
The cap tracks revenue due (invoiced or agreed sales before expenses), even if customer payment arrives later. You must keep a daily sales ledger, respect consumer protection laws and report annual net profit in your PIT-36 return by April 30.
- Foreign nationals can use unregistered business activity only if they hold a residence title eligible for JDG sole proprietorship (EU citizens, permanent residents, Karta Polaka holders, or Ukrainian citizens with legal stay and PESEL).
- If quarterly sales exceed 10,813.50 zł, you have 7 calendar days from that date to register a JDG in CEIDG.
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)
What is the unregistered business revenue limit in Poland in 2026?
In 2026, the limit is calculated quarterly at 225% of the minimum wage (4,806 zł), allowing up to 10,813.50 zł of gross revenue due per calendar quarter.
Do you pay monthly ZUS on unregistered business activity?
Unregistered sales of goods do not require CEIDG registration or monthly JDG ZUS contributions. Note, however, that B2B service agreements may be treated as mandate contracts subject to ZUS withholding by the client.
What happens if I exceed 10,813.50 zł in a quarter?
From the exact day you exceed the quarterly cap, your activity becomes a formal business and you must file CEIDG-1 within 7 calendar days.
How do I report taxes from unregistered business activity?
There are no monthly tax advances. You maintain a simple daily sales record, keep expense receipts and report annual net income in PIT-36 by April 30.
Official Polish government portals & acts: Działalność nierejestrowana — podatki.gov.pl ↗ · Zasady i limit — biznes.gov.pl ↗