Freelancing in Poland for the self-employed

Many people from India, Ukraine and other countries come to Poland and want to work legally and earn money online. Self-employment can be a legal basis for residence in Poland. It is important to know how everything works. This guide brings together detailed information on all aspects of freelancing in Poland for internationals.

Polish law does not use a separate term for "freelancer". Freelancing is treated as self-employed economic activity. That means a freelancer is an entrepreneur with the same rights and obligations.

Polish law recognises several forms of self-employed activity. Each has its own rules, requirements and limits. The right choice depends on your income level, type of work and personal situation.

Why has Poland become a hub for international freelancers?

Poland offers a favourable environment for freelancers from abroad. EU membership, a growing economy and an open labour market make it attractive for professionals from India, Ukraine and other countries.

Poland's economy is growing. In the EU it ranks sixth by GDP; unemployment keeps falling. Demand for IT specialists, designers, marketers and other professionals is high. That creates many opportunities for international freelancers.

Poland is among the top 20 economies in the world by GDP. Many foreigners, including from India and Ukraine, have moved to Poland to work and contribute to this growth. International freelancers are an important part of the Polish labour market.

Freelancing statistics in Poland

According to statistics, over 2 million freelancers work in Poland - about 12-15% of the workforce. This number keeps growing, including after the arrival of many foreign professionals.

Most in-demand professions and average rates

The freelance market in Poland is growing and demand for different professions changes. Here are typical professions and approximate monthly rates in 2026 (in PLN):

• IT specialists and developers - from 8,000 to 25,000 PLN per month (depending on experience and tech stack)
• Web and UI/UX designers - from 5,000 to 15,000 PLN per month
• Graphic designers - from 4,000 to 12,000 PLN per month
• Marketers and SMM specialists - from 4,500 to 14,000 PLN per month
• Copywriters and content managers - from 3,500 to 10,000 PLN per month
• Translators - from 4,000 to 12,000 PLN per month (depending on language and field)
• Tutors and online teachers - from 3,000 to 8,000 PLN per month
• Accountants and financial consultants - from 5,000 to 15,000 PLN per month
• Photographers and videographers - from 4,000 to 12,000 PLN per month
• Architects and engineers - from 6,000 to 18,000 PLN per month

These figures are indicative and depend on experience, portfolio, project complexity and client language.

Freelance platforms

Many platforms help freelancers find work. Here are some of the most popular:

• Upwork - one of the largest global platforms with a wide range of projects
• Fiverr - popular for selling services in fixed packages
• Freelancer.com - international platform with contests and projects
• Toptal - for top freelancers with high requirements
• PeoplePerHour - popular in Europe for various professions
• 99designs - for designers
• Guru - focus on long-term relationships
• Behance - portfolio and client discovery
• LinkedIn - professional network for clients and projects
• NoFluffJobs - popular in Poland for IT
• JustJoinIT - Polish platform for tech specialists

Average hourly rates

Hourly rates vary by region, experience and profession. Approximate averages:

Rates depend on experience, project complexity, client language, platform reputation and your skills.

Poland's tax system is relatively simple and transparent. Several tax regimes are available depending on income and type of activity, which helps optimise your tax burden.

Minimum share capital is 1,200 EUR or 5,000 PLN, and it does not have to be in the bank. The full social package includes free healthcare and education. EU membership allows you to do business with all EU countries.

It is very important to know that working as a freelancer in Poland without a proper legal residence status is against the law. Breaking the rules can lead to fines of up to 5,000 PLN, deportation and a ban on entering the Schengen area for up to 5 years. Proper documents are the basis for a successful freelance career in Poland - whether you are from India, Ukraine or another country.

PESEL and residence status in 2026

PESEL is a Polish identification number. For many foreigners (e.g. Ukrainians under special rules, or others with residence permits) it gives access to basic services and is required for business.

With a PESEL number you can register a JDG and run a business. PESEL is needed for all business-related formalities.

How you get PESEL depends on your nationality and residence basis. For some nationalities it is free and can be applied for at a city or municipal office (Urząd miasta or Urząd gminy). Processing often takes 1 to 3 working days after you submit the documents.

Right to run a business for non-EU citizens

If you have a valid residence permit or right to stay in Poland, you can usually run a business on similar terms to Poles. For most activities you do not need extra permits or licences beyond registration. Rules depend on your nationality and type of stay (e.g. work permit, Blue Card, temporary residence, etc.).

To register a JDG you need a valid passport, PESEL and an address in Poland. You do not need to wait for a residence card.

For citizens of Ukraine this is set out in the EU-Ukraine Association Agreement, which gives Ukrainian citizens equal rights with EU citizens to run a business. For other nationalities, rules depend on your residence status. You can choose any form of activity, from unregistered to a full company.

Important: some activities still require special permits or licences. For example, medical practice, legal services or financial services have extra requirements. Before starting, check whether your type of business needs special permits.

Temporary residence card (Karta czasowego pobytu) on business grounds

After registering a JDG and running activity for 6 months you can apply for a temporary residence card. The card gives you the right to stay and work legally in Poland.

To get a temporary residence card (Karta pobytu) you must show stable business income (usually at least 5,000-6,000 PLN per month, in line with average Polish salary), payment of taxes and ZUS contributions (for the last 3-6 months of activity). The card is issued for 1 to 3 years.

Getting a residence card on business grounds requires a set of documents, including proof of income, tax and ZUS payments, and the usefulness of your business to the Polish economy. Processing usually takes 1 to 3 months.

A temporary residence card gives you full rights to stay and work in Polandand to travel freely in the Schengen area.After 5 years of legal stay you can apply for a permanent residence card.

EU Blue Card for highly qualified IT freelancers

The Blue Card is a special permit for highly qualified specialists. It suits IT freelancers with high qualifications and income.

To get a Blue Card you need higher education or 5 years of professional experience, and salary not below the set minimum. The Blue Card allows you to work and run a business.

The minimum salary for the Blue Card in 2026 is 150% of the average salary in Poland, roughly 9,000-10,000 PLN gross per month. For IT specialists this is often easy to meet, as the market offers high rates.

The Blue Card offers a faster path to permanent residence - after 33 months of work (or 21 months with knowledge of Polish) you can apply for a permanent residence card. This is especially useful for freelancers planning to work in Poland long term.

Working on a visa or visa-free

Citizens of many countries (e.g. Ukraine, EU, visa-exempt nationals) can stay in Poland for up to 90 days without a visa (depending on nationality). For running a business, a proper residence status is still better.

JDG registration is possible even during visa-free stay in some cases, but for long-term work you need a residence card.

Important: visa-free stay is only for short periods. If you plan to work as a freelancer for more than 90 days, you must obtain a temporary residence card. Breaking stay rules can lead to a ban on entering the Schengen area.

If you already have a temporary residence card or a valid PESEL (e.g. PESEL UKR for Ukrainians), registering a JDG and starting work is straightforward. You can complete the formalities online via the CEIDG portal.

This section covers the most favourable format for beginners. It is ideal for testing your niche without risk or paperwork.

What is unregistered activity?

It is a special legal regime for small-scale business. You work legally but do not register a company in CEIDG. It suits those whose income is still low - up to about 3,500-3,600 PLN per month (around 800-900 EUR).

It is activity of a natural person that is not formal entrepreneurship. You provide services or sell goods as a private individual.

You can issue receipts (rachunki) or even invoices (faktury). Clients can include these costs in their accounts. That makes you a full player on the market.

Important: unregistered activity is not a basis for a temporary residence card. To get a residence card on business grounds you need registered activity (JDG) with stable income for at least 6 months. Unregistered activity is good for starting and testing the market, but for long-term stay in Poland it is better to register a JDG.

What residence status can you have while doing unregistered activity? You can do unregistered activity while in Poland on visa-free stay (up to 90 days) or with PESEL (e.g. PESEL UKR for Ukrainians). You can also do it if you have a temporary residence card obtained on another basis (e.g. employment or studies).

How long can unregistered activity last? In theory it can last indefinitely as long as you do not exceed the monthly income limit (3,500-3,600 PLN). In practice most freelancers switch to JDG within 3-6 months when income stabilises or grows. If you plan to work longer than 6 months or your income regularly exceeds the limit, you must register a JDG.

Income limit in 2026

The main condition is that your monthly income must not exceed a set amount. That amount is 75% of the gross minimum wage in Poland.

From 1 January 2026 the minimum wage increased, so your limit is now about 3,500-3,600 PLN per month (check the exact figure at the time). If you exceed this limit by even 1 PLN, you must register a JDG within 7 days.

Who can use this form?

This model is available to foreigners who are legally in Poland (e.g. Ukrainians, others with PESEL or residence). The main requirement is that you must not have run your own JDG in Poland in the last 60 months.

It is ideal for copywriters, designers, tutors, marketers, translators, content managers and other professionals at the start. You simply start working without visiting any offices.

List of obligations - simplified register

You do not need an accountant. The only record you must keep is Ewidencja sprzedaży (simplified sales register).

You simply record the date, amount and who you provided the service to. This is so the tax office can check that you have not exceeded the monthly income limit.

Insurance (ZUS)

This is the biggest advantage of unregistered activity. You do not pay mandatory social contributions (ZUS) as an entrepreneur. You save about 1,600-2,000 PLN per month compared with JDG.

Note: if you provide services under Umowa zlecenie, the client may be required to pay contributions for you. This is worth agreeing with the client in advance.

Important: without paying ZUS you do not have the right to free healthcare in Poland (except emergencies) and you do not build a pension.

Tax reporting (PIT-36)

Income from unregistered activity is not taxed monthly. You report it only once a year.

You enter total income and your expenses in the annual PIT-36 return. You pay tax only on net profit at the general scale (usually 12%).

Registering a JDG (Jednoosobowa Działalność Gospodarcza - sole proprietorship, similar to a sole trader or self-employed status in other countries) is a step to full professional independence. You get a tax number NIP (Numer Identyfikacji Podatkowej), become a proper business partner and can work with any company worldwide.

Step-by-step registration via CEIDG

Business registration in Poland is free and done online via CEIDG (Centralna Ewidencja i Informacja o Działalności Gospodarczej - Central Register of Business Activity). Registration is on the Biznes.gov.pl portal. You need Profil Zaufany (Trusted Profile - a free e-signature for government services that lets you sign documents online and use state services). You can create Profil Zaufany at gov.pl.

You fill in form CEIDG-1, which at the same time registers you with the tax office, statistics office and ZUS. The system will assign you REGON and NIP if you do not have them yet.

Choosing activity codes (PKD)

PKD (Polska Klasyfikacja Działalności - Polish Classification of Activities) defines what your business does. It is mandatory when registering a JDG. You choose one main code and any number of additional codes.

Common PKD codes for freelancers:

• 62.01.Z - Software-related activity (programmers, developers, IT)
• 62.02.Z - IT consultancy (IT consultants, sysadmins)
• 63.11.Z - Data processing, hosting (web developers, DevOps)
• 63.12.Z - Web portals (web designers, marketers)
• 73.11.Z - Advertising agencies (marketers, copywriters)
• 74.10.Z - Design (graphic designers, UI/UX)
• 74.20.Z - Photography (photographers, videographers)
• 74.30.Z - Translation services
• 85.59.A - Other education (tutors, online teachers)
• 90.03.Z - Artistic creation (artists, illustrators)

Start date and place of registration

You can set the registration date as "today" or a future date. Important: you cannot backdate unless you were doing unregistered activity before.

For address you can use your own home (if the landlord agrees) or a Wirtualne biuro (virtual office). A virtual office in Krakow or Warsaw is a legal way to have a business address for 60-100 PLN per month.

ZUS registration - ZZA and ZUA forms

After submitting to CEIDG you have 7 days to send the relevant forms to ZUS.

ZZA - if you register only for health insurance (e.g. you are also employed elsewhere).

ZUA - if you register for full social insurance (pension, disability, etc.).

Bank account - personal or business?

By law, a JDG does not always need a separate business account (if you are not a VAT payer). In practice most banks require you to separate personal and business funds.

Where to open an account for JDG?

For freelancers at the start, PKO Bank Polski is often the best option. This bank does not require a temporary residence card to open an account - a valid PESEL (e.g. PESEL UKR for Ukrainians) and passport are enough. You can open an account online or in a branch.

mBank also offers accounts for entrepreneurs but usually requires a temporary residence card. So if you have just registered a JDG and do not yet have a residence card, PKO Bank Polski is often easier.

Other popular banks for entrepreneurs: Santander, ING Bank Śląski, Alior Bank. Check each bank's current conditions and requirements as they can change.

Financial and asset liability

Liability with all assets

Unlike a limited liability company (Spółka z o.o.), a JDG entrepreneur is liable for business debts with all their personal assets. This includes car, flat and funds in private accounts.

If you cannot pay business debts (taxes, ZUS, debts to clients), creditors can pursue your personal assets.

How to protect yourself

You can protect assets in several ways. Professional liability insurance (OC) is especially important for IT and marketers. A prenuptial or separation-of-property agreement (intercyza) protects a spouse's assets from your business debts. Creating an LLC instead of a JDG is possible but more complex and costly.

Important to understand

Running your own business means both income and full risk with your capital. It is important to run the business properly and meet all obligations to avoid problems.

Working through business incubators is often mentioned as a scheme and carries serious risks. This section describes a model that lets a freelancer work without legally being an entrepreneur, but it is important to understand all risks and liability.

A business incubator is an organisation that provides its legal entity to issue invoices to your clients. You become a "subject" inside the incubator, and it acts as an intermediary between you and your client. This is especially popular among foreigners who want to delegate bureaucracy, but it has important nuances.

Main risk - no ZUS contributions

When you work through an incubator, you do not pay ZUS as an entrepreneur because legally you are not one. That means you do not build pension and have no right to free healthcare in Poland (except emergencies). If you plan to work in Poland long term, this can become a serious problem.

Liability and risks

When working through an incubator, you depend on its financial stability. If the incubator has tax problems or closes, your income can be affected. You also have no direct control over your finances. Money first goes to the incubator's account and is only then paid to you.

Tax risks

The tax office may check whether your work through an incubator is sham. If you actually work like an entrepreneur (find clients yourself, control the work process, work on your own equipment) but formally work through an incubator, it may be treated as an attempt to avoid ZUS and taxes. This can lead to fines and an obligation to pay all unpaid contributions.

When it may be justified

Working through an incubator may only make sense for short-term projects (3-6 months) when you are not yet sure you want to work in Poland long term. It can also suit those who already have another source of insurance (e.g. employed under an employment contract with ZUS paid by the employer).

Alternative - JDG

For most freelancers JDG is a safer and more transparent option. You have full control over your finances, build pension, have access to healthcare and do not depend on a third party. Although JDG requires paying ZUS, it is an investment in your future and the legality of your activity.

How the "Freelance as a Service" model works

You sign a contract with the incubator (usually civil-law). When you do work for a client, the incubator issues an invoice in its name.

Money goes to the incubator's account; they deduct taxes and their fee and pay you the rest as salary. You receive "net" money without having to register a JDG in CEIDG.

Benefits for foreigners (with caution)

Theoretically it can be convenient if you do not speak Polish well enough to deal with the tax office. The incubator handles accounting, reporting and legal support.

However it is important to understand that you depend on the incubator and its competence. If the incubator makes accounting mistakes or does not pay taxes on time, liability may fall on you. You also have no direct access to your finances - everything goes through the incubator.

Cost analysis - subscription vs taxes

Instead of complex ZUS calculations, you pay a fixed monthly fee for mentoring and administration. In 2026 this is usually 300 to 600 PLN per month.

This model may seem cheaper than JDG at the start because your costs do not depend on turnover. You only pay for the service when you have active contracts.

But remember you do not build pension and have no right to free healthcare. You also depend on the incubator's stability and finances. If the incubator has problems, your income and access to funds can be affected.

Liability in business incubators

When working through an incubator you are not legally liable for the incubator's activity. However you depend on its financial stability and correct conduct. If the incubator makes accounting errors or does not pay taxes on time, your income and reputation can be affected.

It is important to understand that you have no direct control over your finances. Money first goes to the incubator's account and is only then paid to you. If the incubator has financial problems or closes, you may lose access to your funds.

The tax office may check whether your work through an incubator is sham. If you actually work as an entrepreneur but formally work through an incubator, it may be treated as an attempt to avoid ZUS and taxes. This can lead to fines and an obligation to pay all unpaid contributions.

Unlike JDG, where you have full control over your finances and liability, when working through an incubator you delegate that control to a third party. This creates additional risks to consider when choosing your work model.

Residence permits and legalisation

Many incubators in Poland specialise in helping foreigners with legalisation. They prepare a package of documents for a temporary residence permit on the basis of work.

Since you are officially employed by the incubator, the procedure for obtaining a residence permit becomes standard and clear for the Voivodeship Office (Urząd) inspector.

Limitations of the model

Incubators are not for everyone. They are ideal for IT, design and marketing. They are unlikely to suit trade in goods where you need warehousing and import licences.

You are also limited by the incubator's internal rules on expenses. For example, deducting fuel or office rent through an incubator is harder than in your own JDG.

Benefits for foreigners without language or accounting knowledge

Business incubators are a good fit for foreigners who do not speak Polish. All communication with authorities and the tax office goes through the incubator.

You do not need to understand Polish law or do accounting. The incubator does it for you.

Support is often available in English or Ukrainian. This makes it much easier to start working in Poland.

Cost analysis - monthly subscription vs JDG taxes

Business incubators charge a monthly fee (usually 200-500 PLN) plus a percentage of income. This can be more expensive than registering a JDG yourself.

But if you factor in time spent on accounting and dealing with authorities, an incubator can be more cost-effective for busy freelancers.

For beginners an incubator is often the better choice, as it lets you focus on work instead of formalities.

Legalisation (residence permit) through an incubator

Working through an incubator can be a basis for obtaining a temporary residence permit. But it depends on the specific incubator and contract terms.

Some incubators help with residence permit procedures, others do not. It is better to clarify this before signing a contract.

Limits on types of activity within an incubator

Business incubators often limit the types of activity. They usually work with IT, design, marketing and consulting.

If your activity does not fit the incubator format, it is better to register a JDG yourself.

If you do not want to register a business or join an incubator, you can work on one-off contracts. In Poland these are called "Umowy cywilnoprawne". They are a legal way to get paid for a specific result or for time worked.

This section describes the simplest way to receive payment without creating any structure. It is the classic option for freelancers working directly with Polish companies.

Umowa o dzieło: Specifics for creative professions

This is a "contract for specific work" or contract for a result. Developers, designers and marketers often use it because it allows significant tax savings.

The main advantage is no ZUS contributions. You only pay income tax (PIT). If you transfer copyright to your code or text, you can apply the 50% cost of obtaining income (KUP), which halves the tax.

Umowa zlecenie: Payment for process

This is a "contract of mandate". You agree to perform certain tasks within a given time. Tax burden is higher here because you must pay pension and health insurance contributions.

For students under 26 this contract is a "golden" option. They receive the full "gross" amount in hand without paying any tax or contributions.

Comparing "gross" and "net" for freelancers

It is important to understand the difference when discussing price with a client. Companies usually quote the "gross" amount (before tax).

For example, with Umowa o dzieło you receive about 88% of the amount in hand. With Umowa zlecenie (if you are not a student) it is about 70-75%. Always clarify whether the price includes the cost of tax deductions.

Taxing income from abroad

If you live in Poland (tax resident - you become one officially after 180 days in the country) and work for a client in the USA or Ukraine under a contract, you must declare this income yourself.

You do not need to register a company, but once a year you must file a PIT-36 return. Poland has double taxation treaties with many countries, so you do not pay tax twice.

Umowa zlecenie: tax rules and social contributions

Umowa zlecenie (contract of mandate) is a contract for services. It suits consultants, translators and trainers.

Under this contract copyright is not transferred. You remain the owner of the work result.

Tax is also withheld at source (18%). There may be additional ZUS contributions if the contract is your main source of income.

Gross vs net for freelancers

When working on civil-law contracts it is important to understand the difference between gross and net.

Gross is the amount before tax. Net is the amount after tax that you receive in hand.

If the contract states gross, 18% tax is withheld from that amount. If it states net, the client adds tax on top.

It is better to always agree which amount is meant to avoid misunderstandings.

Taxing income from abroad under these contracts

If you work with clients abroad on civil-law contracts, taxation depends on the client's country.

For EU clients the Reverse Charge mechanism often applies. The client pays tax in their country, not you.

For clients outside the EU, income may be exempt from Polish tax. But you still need to declare it in your tax return.

Working "above board" in Poland means not only paying taxes but also knowing your rights. Polish law clearly distinguishes where private help ends and business begins.

Entrepreneurs Act (Ustawa o przedsiębiorcach)

This is the "constitution" for every freelancer with a JDG. The Act clearly defines entrepreneurial activity as something you do systematically, in your own name and for profit.

The main rule: the state must support the entrepreneur. The law implements the principle "what is not forbidden is permitted". It also protects you from unfounded inspections.

Tax Code (Ordynacja podatkowa)

This is the set of rules on how tax is calculated and paid. For a freelancer it is important to know the concept of "tax residence".

If you stay in Poland for more than 183 days in a year or your "centre of vital interests" (family, home) is here, you become a Polish tax resident. That means you must report all your income to the Polish tax office (Urząd Skarbowy), including income from Upwork or clients in Ukraine.

Freelancer rights during inspections (KAS)

The tax authority (Krajowa Administracja Skarbowa or KAS) may inspect your activity. However, by law they must notify you in advance (usually 7 days).

A freelancer has the right to be present during the inspection and to give explanations. It is important to keep all invoices and receipts for 5 years, as that is the limitation period for tax matters in Poland.

Personal data protection (RODO / GDPR)

If you collect email addresses for newsletters, maintain a client database or have a site with a contact form, you are subject to RODO (the EU GDPR regulation).

You must inform clients how you use their data. For a typical freelancer this means having a Privacy Policy on your site and handling client documents carefully.

Official guidance on remote work

In 2023-2026 the Polish government significantly updated the Labour Code and rules on remote work. Although freelancers are not employees, these rules affect how you contract with large Polish firms.

Employers now have clear instructions on how to legally pay for services of remote contractors working from home or coworking spaces.

Choosing a taxation system is the main decision that affects how much money stays in your pocket. In 2026 Poland has three main options for JDG.

Skala podatkowa (General system 12% / 32%)

This is the default system. You pay 12% on net profit if you earn up to 120,000 PLN per year. Above that, the rate rises to 32%.

The main benefit is Kwota wolna od podatku (tax-free allowance). You pay no income tax on the first 30,000 PLN of income. You can also deduct business expenses (laptop, software, rent) from income before calculating tax.

Podatek liniowy (Flat tax 19%)

Here the rate is always fixed at 19%, whether you earn 50,000 or 500,000 PLN. You can also deduct expenses.

This system is only beneficial when your income consistently exceeds 120,000-150,000 PLN per year. There is no tax-free allowance, so for low income it is disadvantageous.

Ryczałt (Lump sum, tax on turnover)

The most popular system among freelancers. You pay a percentage of the full amount you receive from the client. Expenses (rent, equipment) cannot be deducted.

Rates for freelancing in 2026

12% applies to IT specialists and programmers. 14% applies to architects and engineers. 8.5% applies to marketing, copywriting and most service activities. 15% applies to advertising agencies and some types of intermediation.

Ryczałt: detailed breakdown of rates

Ryczałt has different rates for different professions:

• 8.5% - for liberal professions (doctors, lawyers, architects)
• 12% - for most services (IT, design, marketing)
• 15% - for some types of activity
• 17% - for income over 200,000 PLN per year

The rate depends on your PKD code and type of activity. It is important to choose the right code to get the lowest rate.

How to choose the most beneficial system in 2026

For most freelancers ryczałt (12%) is the best choice. It is simple and does not require complex cost accounting.

Skala podatkowa is more beneficial if expenses are more than 30% of income. But you need to collect and keep all receipts.

Podatek liniowy is more beneficial for very high income (over 300,000 PLN). But for most freelancers it is not suitable.

For many foreigners ZUS is something new. In Poland it is the basis of the social contract between the citizen and the state: you pay the state monthly and it guarantees you healthcare, pension and social support.

What ZUS is and why it matters in Europe

ZUS (Zakład Ubezpieczeń Społecznych) is the state insurance institution that collects contributions from employees and entrepreneurs. This money funds three main things: pension insurance (for when you retire), health insurance (access to public healthcare) and disability and sickness insurance (sick pay, support if you lose capacity to work).

In Europe this system has worked for decades. It ensures that even if you lose your job or fall ill, the state does not leave you without support. When you pay contributions you invest in the stability of the country you live in, and the state invests in you.

How much to pay and for what

As a JDG entrepreneur you pay contributions every month, even if you earned nothing. In 2026 full ZUS is about 1,600-2,000 PLN per month. This amount consists of several parts: pension insurance (about 19% of the base), health insurance (9% of the base), disability and accident insurance (about 1.5%).

How contribution amounts grow and why

The amount of ZUS contributions depends on the minimum wage in Poland. Every year the government raises the minimum wage (in 2026 it is about 4,300-4,500 PLN gross), and contributions are calculated from that. The higher the minimum wage, the more you pay. But it also means your future pension will be higher and healthcare better.

What health insurance gives you

When you pay Składka zdrowotna (health contribution), you get access to public healthcare in Poland. This includes: free visits to a GP (family doctor), free specialist consultations (often with waiting lists, so you can pay for a quicker private visit), free tests and examinations with a doctor's referral, free hospitalisation and surgery, free medicines for children under 18 and discounts on medicines for adults.

For family and children

If you pay ZUS, your family (spouse and children) are also entitled to public healthcare. Children under 18 get free medicines, free vaccinations and check-ups. Your spouse can use healthcare if they do not work or have no own insurance.

What is free and what is paid

Free: GP visits, specialist consultations with referral, tests and examinations with referral, hospitalisation, surgery, medicines for children under 18, emergency care. Paid: specialist consultations without referral (private clinics), some cosmetic procedures, dentistry (partly; basic services may be free), medicines for adults (30-50% discount), quick diagnostic tests without waiting.

Pensions - the basics

Pension amount depends on how many years you paid contributions and your income. The minimum pension in Poland in 2026 is about 1,200-1,400 PLN. Average pension about 2,500-3,000 PLN. Maximum pension can reach 5,000-6,000 PLN or more if you paid high contributions for many years. To get a full pension you need to pay contributions for at least 20-25 years (women) or 25-30 years (men).

ZUS is the state insurance institution. Even if you earned nothing in a month, as an entrepreneur you must pay contributions. But there are reliefs for newcomers.

"Ulga na start" relief

For the first 6 full months after registering your JDG you are exempt from social contributions. You only pay health insurance (Składka zdrowotna). This saves a lot at the start while you look for clients.

Mały ZUS Plus

After "Ulga na start" ends you can switch to a preferential period of 24 months. You pay contributions calculated on a reduced base (minimum wage). This is still much less than full ZUS paid by established entrepreneurs.

Standard contributions and "Chorobowe"

Full ZUS in 2026 is a significant amount (about 1,600-2,000 PLN depending on calculation). You can also voluntarily pay sickness contribution (Chorobowe). This entitles you to sick pay, which is important for a self-employed freelancer.

VAT is value added tax. Most freelancers try to avoid it at first, but sometimes it becomes mandatory.

200,000 PLN limit

You are exempt from VAT until your annual turnover exceeds 200,000 PLN. Once you approach that amount you must register as a VAT payer (form VAT-R).

VAT-EU registration

If you plan to work with clients in other EU countries (e.g. do work for a German company), you need to obtain a VAT-EU number. This lets you issue invoices without VAT because the client pays tax in their country (Reverse Charge).

This section helps you organise your daily freelancer routine so the tax office has no extra questions. We move on to practical financial management and process automation.

Running a business in Poland requires discipline with documents. Every expense must be backed by an invoice and every income recorded in the relevant registers.

Keeping KPiR (Income and expense ledger)

If you chose the general system or flat tax, your main document is KPiR. It is a detailed journal where you record every zloty earned and every business expense.

For those on Ryczałt it is simpler. You only keep an income register (Ewidencja przychodów). Expenses do not matter because they do not affect the amount of tax.

KSeF system in 2026

In 2026 Poland introduces the mandatory National e-Invoice System (KSeF). That means you can no longer simply send a PDF to the client.

Invoices must be generated in the official format via a dedicated platform. This lets the tax office see all transactions in real time. For a freelancer it means less paperwork but requires using modern software.

Expenses that reduce tax

If your taxation system allows deducting expenses, you can save a lot. Deductible expenses include laptop, monitor, peripherals, office rent or part of housing costs (if the business is registered there), professional training and courses, phone and internet.

Where to find an accountant?

A freelancer in Poland does not have to employ an accountant. Most use a Biuro rachunkowe (accounting office). Cost for JDG is typically 200-450 PLN per month.

An alternative is online accounting (e.g. inFakt or wFirma). It is cheaper and you enter data yourself while the system generates returns.

E-invoicing and KSeF in 2026

KSeF (Krajowy System e-Faktur) is the national electronic invoice system. From 2026 it becomes mandatory for many entrepreneurs.

The system automatically sends invoices to the tax office. You do not need to submit them separately.

Most accounting software (including inFakt) is integrated with KSeF. Invoices are sent automatically through the system.

To use KSeF you need to register in the system and set up the software. An accountant can help with setup.

Tax-reducing expenses - rent, equipment, training, car

Under skala podatkowa or podatek liniowy you can deduct expenses that reduce tax. This includes office rent, equipment, training and car costs.

It is important to keep all receipts and invoices for expenses. Without documents you cannot deduct expenses.

Equipment costs can be deducted at once or depreciated over several years. Training costs count if they are related to your activity.

Car costs are deductible in part, depending on how much is used for business and how much for personal use.

Professional help - Biuro rachunkowe vs online services

Biuro rachunkowe (accounting office) is the traditional way to do accounting. You meet the accountant in person and they handle all documents.

Online services (like inFakt) let you do accounting yourself with accountant support. It is more convenient and often cheaper.

For most freelancers online services are a better fit. They let you control your finances and get advice quickly.

A traditional office is better for complex cases or if you do not want to deal with accounting at all. But it is more expensive.

We recommend starting with the inFakt online service. It has English and Ukrainian and support from accountants who speak these languages.

Modern freelancing relies on digital tools. Without them, dealing with Polish authorities would be slow and difficult.

Profil Zaufany and mObywatel

These are your digital keys. Profil Zaufany (Trusted Profile) lets you sign official documents, file returns and change data in the CEIDG register online.

The mObywatel app is your passport and driving licence on your phone. It is also integrated with business services, so you can quickly confirm your identity when opening bank accounts.

Qualified electronic signature (Podpis kwalifikowany)

For some complex contracts (especially international) ordinary Profil Zaufany may not be enough. A qualified signature has the same legal effect as a handwritten one. It is a paid service but essential for freelancers working with large corporations.

Working with foreign platforms (Upwork, Fiverr)

If you earn income through intermediary platforms, remember currency rules. You must convert USD or EUR received into Polish zloty at the National Bank of Poland (NBP) rate for the day before the payment date.

Freelancing in Poland in 2026 is a transparent and predictable system. The main thing is not to fear legalisation and to choose the right taxation form.

Your start-up checklist

1. Get PESEL or check your legal status

The first step is to make sure you are legally resident in Poland. PESEL (e.g. PESEL UKR for Ukrainians) or a residence card gives you the right to run a business.

2. Create Profil Zaufany

Profil Zaufany is your digital key to all government services. Without it you cannot register a business online.

3. Choose your form - Unregistered activity or JDG

Choose the form of activity depending on your income. Unregistered activity suits income up to about 3,500-3,600 PLN per month. JDG suits higher income or if you want full entrepreneur status.

4. Choose PKD codes and tax system (Ryczałt or Skala)

The right PKD code and taxation system can save you thousands of zlotys. Use calculators or consult an accountant.

5. Register and start issuing your first invoices

After registration you can start working and issuing invoices. Do not forget to register with ZUS within 7 days of getting your NIP.

Strategy for successful freelancing

Planning

Plan your finances in advance. Factor in all costs such as taxes, ZUS and accounting. This helps avoid unpleasant surprises.

Choosing the right system

Choosing the right taxation system is critical. Use calculators or ask an accountant for advice.

Keeping records

Keep records from day one. This helps avoid problems during inspections and to calculate tax correctly.

Professional help

Do not hesitate to get professional help. An accountant or consultant can save you a lot of time and money.

Compliance

Comply with all laws and rules. This helps avoid fines and problems with authorities.

This is a key question for many freelancers. Official sources often stress the difference in "social package". It is important to understand all pros and cons of both options.

Holidays and sick leave

On JDG

On JDG you do not have paid holiday (20-26 days) as under an employment contract. You only earn when you work. If you do not work, you do not get paid.

You can take holiday but it will be unpaid. You will not be paid for days you do not work.

On Umowa o pracę

On an employment contract you are entitled to paid holiday (20-26 days per year). You also have the right to paid sick leave.

That means even when you are not working due to illness or holiday, you still receive your salary.

Job security

Terminating an employment contract

Terminating an employment contract takes time (from 2 weeks to 3 months depending on length of service). The employer cannot simply dismiss you without reason.

If the employer wants to dismiss you, they must follow procedure and pay severance.

Terminating a B2B contract

A B2B contract can be terminated immediately if the agreement says so. Usually contracts have a notice period (e.g. 14 days), but it depends on the contract terms.

That means the client can end the cooperation without extra cost if the contract allows it.

Take-home pay

Main argument for self-employment

The main argument for self-employment is a much higher "net" amount for the same employer cost.

Example calculation

If the employer is willing to spend 10,000 PLN per month.

On Umowa o pracę

Employer cost is 10,000 PLN (gross). Your net income is about 7,000 PLN (after tax and ZUS).

On JDG (Ryczałt 12%)

Employer cost is 10,000 PLN (gross). Your net income is about 8,800 PLN (after 12% tax).

The difference is about 1,800 PLN per month or 21,600 PLN per year.

This section is often skipped but is critical for your safety. Understanding liability helps you protect your assets and avoid serious problems.

Full-asset liability

Unlike an LLC (Spółka z o.o.)

Unlike an LLC (Spółka z o.o.), a JDG entrepreneur is liable for business debts with all their personal assets. This includes car, flat and funds in private accounts.

That means if you cannot pay business debts, creditors can pursue your personal assets.

How to protect yourself

You can protect assets in several ways. Professional liability insurance (OC) is especially important for IT and marketers. Creating an LLC instead of a JDG is possible but more complex. A prenuptial or separation-of-property agreement (intercyza) also helps.

Professional liability insurance (OC)

What OC is

Professional liability insurance (OC) covers client losses caused by your mistakes.

When it matters

OC is especially important for IT specialists (code errors can cause serious damage), marketers (wrong actions can harm a client's site), consultants (wrong advice can lead to losses) and designers (copyright infringement).

Cost of OC

Cost depends on type of activity and coverage amount. Usually 500-2,000 PLN per year.

Freelancers often confuse a service contract with an employment contract. It is important to understand the difference to avoid problems with the tax office and to structure the relationship with the client correctly.

Signs of employment relationship

When the tax office may reclassify your B2B contract

The tax office may reclassify your B2B contract as an employment contract if you work at the client's office under their direct supervision and on a schedule they set.

Signs of employment relationship

Signs of employment include working at the client's office, fixed hours (e.g. 9:00-17:00), supervision by the client, using the client's equipment, fixed monthly pay and having no other clients.

Consequences of reclassification

If the tax office reclassifies your contract, the client may face fines, you may lose ZUS reliefs, have tax problems and lose the right to Ryczałt (for certain categories).

Working for a former employer

Can I work for the same employer I previously had an employment contract with?

Yes, but you may lose some ZUS reliefs and the Ryczałt tax rate (for certain categories) if the services are the same as those you provided as an employee.

Conditions

At least 6 months must pass between leaving the job and signing the B2B contract. The services should not be identical to those you provided as an employee. You should work for other clients at the same time.

Knowing exactly what authorities check helps you prepare for inspections and avoid problems.

Statistics registration (REGON)

Although it is automatic

Although it is automatic, it is important to understand that your business is classified for statistical reporting.

What REGON is

REGON (Rejestr Gospodarki Narodowej) is the national economy register. It is used for statistical reporting and business classification.

REGON is assigned automatically when you register in CEIDG. You do not need to do anything else.

ZUS inspections

Social insurance may inspect

Social insurance may check whether your self-employment is sham (e.g. if you left a company and signed a B2B contract with the same company the next day).

Consequences of sham self-employment

In that case you may lose the right to "Ulga na start", get a ZUS fine and lose the right to Ryczałt (for certain categories).

Tax office inspections

What the tax office checks

The tax office may check your invoices, bank statements, client contracts, income and expense records and correctness of tax calculation.

Your rights during an inspection

During an inspection you have the right to know the reason for the inspection, to have a lawyer, to have an interpreter (if you do not speak Polish) and to receive copies of all documents.

Starting a freelancing career can seem difficult, but with the right strategy and preparation you can quickly become a successful independent professional.

How to choose your profession and direction?

The first step to successful freelancing is an honest assessment of your skills and interests. Ask yourself:

• What do I do well?
• What do I enjoy doing?
• Which skills can I improve quickly?
• Which market has demand for my services?

If you are not sure, start with simplest professions: copywriting, translations, data entry, image editing. This lets you gain experience and see what suits you.

Who to start as? Professions for beginners

Here are professions that suit freelancing beginners:

• Copywriter - if you write well, you can start with simple texts for websites and social media
• Translator - if you speak two languages fluently, translation is steady income
• Virtual assistant - admin support, email handling, scheduling
• Graphic designer - if you have basic skills in Photoshop or Figma
• Data entry - simple work that does not require special skills
• Online tutor - if you are an expert in a field, you can teach others
• SMM manager - managing social media for businesses

Where to look - platforms and ways to find clients

Several ways to find your first clients:

• Freelance platforms (Upwork, Fiverr, Freelancer.com) - good for beginners but high competition
• Social networks (LinkedIn, Facebook groups, Telegram channels) - you can find clients directly
• Polish platforms (NoFluffJobs, JustJoinIT) - for IT specialists
• Personal network - tell friends and contacts about your services
• Own website or portfolio - create a profile on Behance, Dribbble or your own site

Learning - courses and resources

For a successful start in freelancing it is important to keep improving your skills. Here are different types of learning resources:

Free courses and resources

• YouTube - free tutorials on any topic
• Coursera - free courses from universities (certificate for a fee)
• edX - free courses from leading universities
• Khan Academy - free education on many subjects
• Codecademy - free programming courses
• Udemy - often has free courses during promotions

Paid courses (mid-range)

• Udemy - courses from 50 to 200 PLN, often with discounts
• Skillshare - subscription from 100 PLN/month, unlimited access
• Pluralsight - subscription from 150 PLN/month, focus on technical skills
• LinkedIn Learning - subscription from 120 PLN/month
• Domestika - design and creative courses from 80 to 300 PLN

Premium courses and bootcamps

• Coding bootcamps - from 5,000 to 20,000 PLN, intensive programmes with job guarantee
• Professional certifications (Google, Microsoft, Adobe) - from 500 to 2,000 PLN
• Online schools (Thinkful, General Assembly) - from 10,000 to 30,000 PLN
• One-to-one mentoring - from 200 to 500 PLN/hour

Course languages - availability table

Practical tips for starting

• Start small - do not be afraid to take small projects to build experience and reviews
• Build a portfolio - even without commercial projects, create a few pieces to show your skills
• Set realistic rates - at the start it is better to work at lower rates to gain experience
• Keep learning - the market changes, so it is important to update your skills
• Be professional - always meet deadlines, communicate politely, keep your promises
• Keep all your work - it will become part of your portfolio

This section contains answers to the most common freelancer questions about working in Poland. All answers are in plain language and based on current 2026 legislation.

Basic registration questions

Taxation questions

ZUS questions

VAT questions

Accounting questions

International income questions

Legalisation / residence questions

B2B contracts and employment relationship questions

Liability questions