Registering a sole proprietorship (CEIDG)
You register a sole proprietorship free of charge in CEIDG — easiest online at biznes.gov.pl, logging in with a Trusted Profile or the mObywatel app. The entry usually appears the next working day, and your NIP and REGON numbers are assigned automatically. New entrepreneurs get the "ulga na start": for 6 full months you pay no social contributions, only the health contribution (minimum 432.54 zł per month under general taxation in 2026). After that, preferential ZUS applies for 24 months, calculated on a base of 1,441.80 zł — 30% of the minimum wage.
Who this applies to
Step by step
Prepare your details and pick a tax form
You need a Trusted Profile, a PESEL number, a business address and PKD codes describing what you do. In the application you choose the tax form: the tax scale, 19% flat tax or revenue-based ryczałt — this also determines your health contribution.
File the CEIDG-1 application online
On biznes.gov.pl a wizard walks you through the whole form; you sign with your Trusted Profile. The same form registers you with ZUS and the tax office, and NIP and REGON are assigned automatically. The entry usually appears the next working day.
Register with ZUS using the start relief
Within 7 days of starting, register for health insurance (code 05 40 with the start relief). For 6 full months you pay only the health contribution; a practical tip — start the business on the 2nd of the month or later, so the first month doesn't count and you get almost 7 months of relief.
Common mistakes
Frequently asked questions
What does a business really cost in year one?
Registration is free. For the first 6 months you pay only the health contribution — at least 432.54 zł per month under general taxation (min. 461.66 zł on ryczałt). Then preferential social contributions on a 1,441.80 zł base kick in.
What happens after 24 months of preferential ZUS?
If last year's revenue didn't exceed 120,000 zł, you can switch to Mały ZUS Plus and pay contributions on half your average income. Otherwise full ZUS applies — in 2026 social contributions are calculated on a 5,652.60 zł base.