Registering a JDG (sole proprietorship) costs nothing, but running it generates fixed monthly outlays. In 2026 the biggest items are ZUS contributions, the health contribution and income tax, plus organisational outlays: accounting, a bank account, invoicing tools and insurance. Below we break these costs down by the firm's life stages, so you can calculate a realistic budget even before filing the CEIDG application.
Start: what is free and what is not
The CEIDG Act makes it clear that the application for entry in the register is free of charge. There is also no fee for the issue of the NIP and REGON numbers or for registration with ZUS, which takes place as part of the same application. Filing it online requires only the Profil Zaufany (Trusted Profile), which is free.
After registration, it sometimes happens that a letter styled to look official arrives at the firm's address, with an account number and a demand for a "registration fee". Such demands are sent by private entities feeding off register data. CEIDG charges no fees, so such correspondence should not be paid.
Expenses only appear when the activity requires something more: a concession or permit (e.g. in transport), a qualified electronic signature, renting an address for correspondence, or premises.
ZUS contributions in 2026 — three stages
Social contributions are the most predictable and at the same time the heaviest fixed cost. Their amount depends above all on how long the firm has been active.
| Stage | Period | Monthly social contributions (2026) |
|---|---|---|
| Start-up relief (ulga na start) | first 6 full months | PLN 0 — only the health contribution is paid |
| Preferential base (30% of the minimum wage, i.e. PLN 1,441.80) | next 24 calendar months | PLN 456.18 with voluntary sickness contribution, no Labour Fund or Solidarity Fund |
| Full contributions on the base of PLN 5,652 | after the reliefs end | PLN 1,926.76 with sickness contribution and the Labour and Solidarity Funds |
The amounts assume an accident contribution rate of 1.67%, which applies to most sole proprietorships reporting up to 9 persons. After the preferences have run out, an entrepreneur whose revenue in the previous year did not exceed PLN 120,000 may consider Mały ZUS Plus (Small ZUS Plus), i.e. contributions calculated on income. A micro-entrepreneur also has the right to choose one month of contribution holidays once per calendar year; the application is filed through PUE ZUS in the preceding month, and the health contribution is still paid. Details of the first stage are described in the article on the start-up relief in ZUS.
Health contribution — depends on the form of taxation
The health contribution is covered neither by start-up relief nor by contribution holidays. Its amount follows from the chosen form of taxation:
- tax scale — 9% of income, no less than PLN 432.54 per month (the minimum applies from 1 February 2026 to 31 January 2027);
- flat tax (podatek liniowy) — 4.9% of income, with the same minimum of PLN 432.54;
- ryczałt (lump-sum tax on recorded revenue) — a fixed amount depending on annual revenue: PLN 498.35 (up to PLN 60,000), PLN 830.58 (from PLN 60,000 to PLN 300,000) or PLN 1,495.04 (above PLN 300,000).
Under ryczałt the monthly amount is known in advance, whereas on the scale and flat tax it grows with the profit. This mechanism is important when comparing forms of taxation and often tips the balance in favour of ryczałt at higher incomes.
Income tax and VAT
Income tax is not a fixed cost — it is paid on the result. The tax scale means 12% tax on income falling within the first bracket (PLN 120,000) and 32% on amounts above, with a tax-free amount of PLN 30,000. Flat tax is 19% of income without a tax-free amount. Ryczałt is calculated on revenue, and the rate depends on the type of activity (in services often 8.5%, 12% or 15%). More about this form can be read in the article on ryczałt and its rates.
VAT does not burden the entrepreneur directly, but it affects prices and obligations. In 2026 the turnover-based VAT exemption limit is PLN 240,000 of annual sales. An active VAT payer files JPK_V7 and must add the tax to prices, which with individual clients may mean a lower margin.
Organisational costs easy to forget
- Accounting — an accounting office or a program for keeping the records yourself. The price depends on the number of documents, the form of taxation, VAT and employment.
- Firm bank account — not every entrepreneur must have a business account, but payments between firms above PLN 15,000 must go through the account, and active VAT payers should have theirs on the White List.
- Invoicing in KSeF — from 1 April 2026 the obligation to issue structured invoices covers most firms, and the smallest ones (sales up to PLN 10,000 per month) from 1 January 2027. You therefore need a program integrated with the system or you can use the Ministry of Finance's free tools.
- Cash register — needed on sales to private individuals once PLN 20,000 of turnover per year is exceeded, or from the first transaction in industries excluded from the exemption.
- Civil liability insurance — compulsory in some professions, optional in others but often required by counterparties.
- Address and premises — a virtual office, a lease, or a part of a flat declared as the business seat.
- Equipment, software, phone, internet — usually they constitute tax-deductible costs and reduce tax on the scale and flat tax, but not under ryczałt.
Example: budget for the first three years
Ms Ewa starts a service business in 2026 under ryczałt, with revenue of around PLN 8,000 per month (PLN 96,000 per year), so her health contribution is PLN 830.58. Setting aside tax and organisational outlays, fixed contributions look as follows:
- months 1–6 (start-up relief): PLN 830.58 per month — only the health contribution;
- months 7–30 (preferential ZUS with sickness contribution): PLN 456.18 + PLN 830.58 = PLN 1,286.76;
- from month 31 (full ZUS): PLN 1,926.76 + PLN 830.58 = PLN 2,757.34, unless she uses Mały ZUS Plus.
The difference between the first and the third stage exceeds PLN 1,900 per month. Contribution amounts change every year, so the budget is worth updating every January (social) and February (health).
How to curb costs lawfully
- Before registering, compare the forms of taxation on the basis of expected revenue and costs, not only the tax rate.
- Plan the start date of the activity — start-up relief covers full calendar months.
- Watch the ZUS deadlines (the 20th day of the month for JDG) and the tax, because interest for late payment quickly adds to the cost of running the firm.
- Every year check whether Mały ZUS Plus and contribution holidays are available.
How Good Balance can help
We help calculate the costs before registration, choose the form of taxation and set up a sole proprietorship. Once you have started, we provide simplified accounting, watch over contributions, reliefs and deadlines, so that fixed costs do not grow through oversight.