Freelancing in Poland (JDG): choosing your tax form, the VAT threshold, and the ZUS ramp
A Polish freelancer registers a JDG via CEIDG and then makes the decision that shapes everything: which of three income-tax forms to use. Plus the VAT exemption — raised to PLN 240,000 for 2026 — and the ZUS contributions that ramp up over the first 2.5 years.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Freelancing in Poland usually means a JDG (jednoosobowa działalność gospodarcza — sole proprietorship), registered free through CEIDG. Registration is the easy part; the decision that shapes your tax bill is which income-tax form you pick.
Three tax forms — pick deliberately
- Skala podatkowa (scale): 12% up to PLN 120,000, then 32%, with a PLN 30,000 tax-free amount; full cost deduction.
- Podatek liniowy (flat): a flat 19% on profit, no tax-free amount; full cost deduction.
- Ryczałt: taxed on revenue (no cost deduction) at an activity-based rate — e.g. 12% for software/IT services, 8.5% for many other services. Great when your costs are low, poor when they're high.
The right choice turns on your margins and use of deductions — it's worth modelling all three before you register, and you can change form at the start of a year.
VAT: the PLN 240,000 line
The small-business VAT exemption threshold was raised from PLN 200,000 to PLN 240,000, effective 1 January 2026. Below it you can stay VAT-exempt; above it you register and charge the standard 23% (with reduced 8%/5% rates for some goods).
The ZUS ramp
Social contributions build up in three stages: ulga na start (first 6 months, only the health contribution), then preferential ZUS (24 months on a reduced base of 30% of the minimum wage), then full ZUS. Separately, the health contribution (składka zdrowotna) depends on your tax form and rose noticeably for 2026 — budget for it as a real monthly cost, not an afterthought.
General information about the Polish JDG regime, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with podatki.gov.pl, ZUS, or a qualified księgowy (accountant).
Frequently asked questions
What is the VAT registration threshold in Poland?
The small-business VAT exemption (zwolnienie podmiotowe) threshold was raised from PLN 200,000 to PLN 240,000 of annual turnover, effective 1 January 2026. Stay under it and you can be VAT-exempt; cross it and you must register for VAT (standard rate 23%).
How does ZUS work for a new Polish business?
It ramps in three stages. Ulga na start: the first 6 months, exempt from social contributions (you pay only the health contribution). Preferential ZUS: the next 24 months, social contributions on a reduced base (30% of the minimum wage). After that, full ZUS (or Mały ZUS Plus if your income qualifies). The health contribution (składka zdrowotna) is separate and depends on your tax form.