Short answer
Registering a JDG in CEIDG is free. Running it involves separate social contributions, health insurance, taxes and bookkeeping costs, depending on your reliefs and tax regime. If you qualify, ulga na start exempts you from social contributions but does not remove the health insurance contribution.
Registration versus optional services
There is no official fee for the CEIDG entry itself. Advice, translations or a paid electronic signature, if you choose them, are separate services. A payment request for a commercial business directory does not make that directory a compulsory government register.
First check your eligibility as a foreign national. A tax choice does not cure an unsuitable residence basis. From 1 November 2026, new registration applications by adults will be submitted electronically. At this article’s check date, that is an enacted but forthcoming change under Article 16 of the CEIDG Act.
Social insurance contributions in 2026
| Stage | Minimum monthly social contributions |
|---|---|
| Eligible start-up relief | PLN 0; health insurance remains payable |
| Preferential base with voluntary sickness insurance | PLN 456.18 |
| Preferential base without sickness insurance | PLN 420.86 |
| Standard base with sickness insurance and applicable FP/FS | PLN 1,926.76 |
These figures use minimum bases and a 1.67% accident insurance rate. The official ZUS 2026 breakdown gives the assumptions. Concurrent employment, age, exemptions or another contribution base can change the amount. Health insurance is not included in the table.
What start-up relief actually covers
Ulga na start can remove social contributions for six full calendar months if the conditions are met. These include starting for the first time or after the required break, and restrictions concerning the same activities for a former employer. Health insurance is separate. A further 24 months of preferential social contribution bases may then apply if eligible. ZUS explains the requirements and insurance consequences. Do not assume every new JDG receives every relief.
Health insurance costs
For the progressive PIT scale, the rate is 9% of the relevant income; for flat-rate income tax it is 4.9%, subject to the minimum. From February 2026 through January 2027, the minimum for these forms is PLN 432.54 a month. Higher assessable income can produce a higher contribution. The revenue-based ryczałt system has separate rules and thresholds. Check the ZUS calculator, including annual reconciliation.
Build a useful budget
- Once: chosen assistance, translations and required licences.
- Monthly: the social and health contributions relevant to you.
- Under your contracts: bookkeeping, banking, software and premises.
- According to activity: PIT, applicable VAT and other obligations.
There is no single reliable bookkeeping price for every JDG. Ask what the quote covers: document volume, foreign transactions, VAT and KSeF support where applicable. Revenue and profit are different figures; compare tax options with an accountant using your own numbers. Pobyto’s service pricing is separate from official payments. You can agree the scope of help through a consultation request.
