Business forms in Poland
JDG, civil partnership, general partnership, sp. z o.o., simple joint-stock company and joint-stock company: who is liable for debts, where you register, which income tax you pay and which books you keep.
Updated
Before you register a business, choose its legal form. The form decides who is liable for the business's debts, where you register, which income tax you pay and which books you keep.
In Norman you run a sole proprietorship (JDG) or an sp. z o.o. (limited liability company). Norman does not support civil partnerships, general partnerships or joint-stock companies.
The forms compared
| Form | Registration | Who is liable for debts | Minimum capital | Income tax | Books |
|---|---|---|---|---|---|
| JDG | CEIDG, free of charge | the owner, with all personal assets | none | PIT: tax scale, flat tax or ryczałt | KPiR or revenue register |
| Civil partnership (spółka cywilna) | each partner in CEIDG | the partners jointly and severally, with all their assets | none | each partner's PIT | KPiR or revenue register |
| General partnership (spółka jawna) | KRS | the partnership, and the partners when enforcement against it fails | none | the partners' PIT, when all partners are natural persons | KPiR or revenue register |
| Sp. z o.o. | KRS, through S24 or a notary | the company; board members when enforcement against it fails | PLN 5,000 | CIT at 9% or 19%, or Estonian CIT, plus the shareholder's PIT on dividends | full accounting |
| Simple joint-stock company (PSA) | KRS | the company | PLN 1 of share capital | CIT | full accounting |
| Joint-stock company (S.A.) | KRS | the company | PLN 100,000 | CIT | full accounting |
A JDG, a civil partnership and a general partnership of natural persons switch to full accounting when their net revenue for the previous year reached the equivalent of EUR 2,500,000.
A civil partnership is a contract between partners, not a separate business. The partners are the entrepreneurs, so each of them has a CEIDG entry, their own ZUS and their own PIT.
Which form fits when
- JDG: you start alone and want low costs and simple records. You choose your tax form, and at the start you can use ulga na start and preferential ZUS contributions.
- Civil partnership: several people want to work together without a commercial company. Each partner is liable for the partnership's debts with all their assets.
- Sp. z o.o.: you want to separate your private assets from the business risk, you have partners or plan an investor. The cost is full accounting, annual financial statements, tax on the company's profit and a separate tax on dividends. A sole shareholder pays full ZUS contributions, without the reliefs for new businesses.
- PSA and S.A.: usually for larger ventures with investors. Norman does not support them.
A JDG and a civil partnership do not separate business and private assets. In an sp. z o.o. the company is liable for its debts, but board members are personally liable when enforcement against the company fails and no bankruptcy petition was filed in time.
Activity without registration
If you sell little and work alone, you may not need to register a business. From 2026 the revenue limit is counted per quarter. See Unregistered activity.
Next steps
- How to register a JDG
- How to found an sp. z o.o.
- JDG or sp. z o.o.: costs and taxes compared
- Starting a JDG or an sp. z o.o. with Norman
This is general information on the rules in force in 2026, not an analysis of your situation. Before you choose a form, talk to an accountant or a tax adviser.
Sources: Entrepreneurs' Law (Prawo przedsiębiorców), art. 4 and 5, Commercial Companies Code (KSH), art. 22, 31, 154, 299, 300³ and 308, Civil Code, art. 864, Accounting Act, art. 2, CIT Act, art. 1, biznes.gov.pl: registering a JDG.