JDG (Jednoosobowa Dzialalnosc Gospodarcza) is the Polish equivalent of a sole proprietorship or individual entrepreneur. It is the simplest and most popular form of self-employment in Poland, widely used by IT professionals, consultants, translators, and freelancers of all kinds.
Who Can Open a JDG?
Any foreigner with the right to work in Poland can register a JDG. This includes:
- Holders of Karta Pobytu with work permission
- EU/EEA citizens
- Persons with permanent residency
- Persons with refugee status or tolerated stay
- Ukrainian citizens under temporary protection (UKR status)
How to Register JDG — Online in One Day
- Go to ceidg.gov.pl (the Central Register of Business Activity)
- Log in with Profil Zaufany
- Fill in the CEIDG-1 form: business name, address, PKD activity codes, start date
- Submit — registration is immediate
- You automatically receive NIP, REGON, and are registered in ZUS
Choosing Your Tax Regime
This is the most important decision when opening JDG:
- General scale (skala podatkowa) — 12%/32% progressive, with all deductions
- Flat tax (podatek liniowy) — 19% on all income, good for high earners
- Lump sum (ryczalt) — fixed % on revenue (5.5% to 17% depending on activity type), no expense deductions
ZUS Contributions for JDG
- First 6 months: no ZUS (start-up relief for first-time entrepreneurs)
- Months 7-30: reduced ZUS (Maly ZUS) — approx. 400 PLN/month
- From month 31: full ZUS — approx. 1,600 PLN/month
JDG vs Sp. z o.o. (Ltd Company)
JDG is simpler and cheaper to run. A Sp. z o.o. (limited liability company) protects personal assets but requires minimum capital and more complex accounting. For most freelancers, JDG is the right choice.
Closing a JDG
You can suspend or close JDG online at ceidg.gov.pl at any time. Suspension means no ZUS payments but also no active business — useful for sabbaticals or when between contracts.
Opening a JDG is just the start — the tax regime, ZUS payments, and compliance is where most people make costly mistakes. Legal Solution's accounting team keeps your business clean and optimized from day one.