Running a business in Poland - forms of taxation
Unregistered business activity
Unregistered activity is a small gainful activity of natural persons that does not require registration of the company in CEIDG.
The condition for conducting unregistered activity is the fulfilment of several criteria:
income from activity does not exceed 50% of the minimum wage in any month, i.e.:
PLN 3,490.00 gross (January-July 2023)
PLN 3,600.00 gross (July - December 2023)
PLN 1505.00 gross (2022)
PLN 1745.00 gross (January-June 2023)
PLN 1,800.00 gross (July - December 2023)
- - you are a natural person
- - you are not operating as part of a civil law partnership
- - you are not running a business that requires permits or licenses (information on this subject can be found in the tab - business activity)
- - you have not conducted business activity in the last 60 months.
- - unregistered activity can be conducted by a minor (aged 13 - 18), even though it is associated with certain legal restrictions. This means that they cannot perform legal actions on their own behalf, e.g. they cannot independently conclude contracts with their contractors for the supply of goods or the sale of products. To incur liabilities, they will need the consent of a statutory representative, most often a parent or guardian.
Registered economic activity
When running a sole proprietorship, you are a taxpayer of personal income tax, i.e. PIT.
You can choose from three forms of taxation of income from business activity:
- - general terms, according to the tax scale (tax rate 17% and 32%);
- - flat rate (19% tax rate);
- - lump sum on registered income.