How much does a sole proprietorship cost in Poland in 2026 — all fixed costs in one place
In 2026 the minimum fixed cost of running a sole proprietorship (JDG) in Poland is PLN 432.54 a month under the start relief (health contribution only), PLN 888.72 on reduced ZUS, and at least PLN 2,359.30 on full ZUS under the tax scale or flat tax. On top of that comes income tax depending on profit, accounting and — if you choose a paid one — a business account. Below is the breakdown by scenario.
Fixed costs of a JDG in 2026 — scenarios
| Stage | Social contributions | Health (min.) | Total minimum / month |
|---|---|---|---|
| Start relief (first 6 months) | PLN 0 | PLN 432.54 | PLN 432.54 |
| Reduced ZUS (next 24 months) | PLN 456.18 | PLN 432.54 | PLN 888.72 |
| Full ZUS — scale or flat tax | PLN 1,926.76 | PLN 432.54 | PLN 2,359.30 |
| Full ZUS — lump sum, revenue up to PLN 60k | PLN 1,926.76 | PLN 498.35 | PLN 2,425.11 |
| Full ZUS — lump sum, PLN 60–300k | PLN 1,926.76 | PLN 830.58 | PLN 2,757.34 |
| Full ZUS — lump sum, over PLN 300k | PLN 1,926.76 | PLN 1,495.04 | PLN 3,421.80 |
Social contributions include the voluntary sickness contribution. Without it, reduced ZUS is PLN 420.86 and full ZUS PLN 1,788.29. Under the scale and flat tax the health contribution grows with income (9% or 4.9%) — the table shows the minimum. The PLN 432.54 minimum applies from February 2026; for January it was PLN 314.96. Details: health contribution 2026.
What else it costs — beyond ZUS
- Income tax — depends on the tax form and profit. See tax brackets 2026 and lump-sum tax rates 2026.
- Accounting — yourself in an app, an app with an accountant, or an accounting office. Cost depends on the provider and number of documents.
- Business account — many banks run one for sole traders at PLN 0. Compare in the business account ranking.
- VAT — not a cost if you are an active VAT payer and deduct input VAT. Up to PLN 240,000 of sales you can use the exemption — see VAT exemption limit 2026.
A job alongside the business — the biggest saving
If you also work on an employment contract paying at least the minimum wage (PLN 4,806 gross in 2026 — see minimum wage 2026 and 2027), from your business you pay only the health contribution, with no social contributions.
Mały ZUS Plus — when revenue is low
If last year's revenue did not exceed PLN 120,000, you can pay social contributions based on income — a base from PLN 1,441.80 to PLN 5,652, for up to 36 months in every 60. It pays off with low income after the reduced-ZUS period ends.
Calculate it for yourself
Calculate your ZUS and health contribution
Check which tax form is cheaper
My sole-trader finances — all in one place
FAQ
How much is ZUS for a sole trader in Poland in 2026?
Full social contributions with sickness insurance are PLN 1,926.76 a month, reduced ones PLN 456.18, and for the first 6 months (start relief) you pay no social contributions. The health contribution comes on top — at least PLN 432.54.
What is the minimum monthly cost of a JDG in 2026?
Under the start relief PLN 432.54 (health contribution only, from February 2026). On reduced ZUS PLN 888.72. Without reliefs at least PLN 2,359.30 under the scale or flat tax.
Is the health contribution the same for everyone?
No. Under the scale it is 9% of income, under flat tax 4.9% of income (minimum PLN 432.54 in both cases), and under the lump sum a fixed amount depending on annual revenue: PLN 498.35, PLN 830.58 or PLN 1,495.04.
Polish taxes & contributions 2026 — the full series
Tax brackets 2026
Health contribution 2026
Lump-sum tax rates 2026
VAT exemption limit 2026
Minimum wage 2026 and 2027
Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.