Unregistered activity: the 2026 limit and when to register a business
From 2026 unregistered activity (działalność nierejestrowana) has a quarterly limit: 225% of the minimum wage, PLN 10,813.50. Who can use it, what happens when you exceed the limit and how the income is taxed.
Updated
A natural person can sell goods or services without registering a business if the revenue is small. This activity is not a business activity, so there is no CEIDG entry and no ZUS contributions on it.
The limit in 2026
From 1 January 2026 the limit is counted per quarter. Revenue due may not exceed 225% of the minimum wage in any quarter. With the 2026 minimum wage of PLN 4,806 this is PLN 10,813.50 per quarter. Until the end of 2025 a monthly limit applied: 75% of the minimum wage.
Revenue due means the amounts you are owed, even if the customer has not paid yet. You subtract returned goods, rebates and discounts.
Who can use it
- a natural person who has not run a business in the last 60 months;
- not a civil partnership;
- not some foreign nationals: check on biznes.gov.pl whether the rule covers you.
Some activities need a licence, a permit or an entry in the register of regulated activities. You cannot run those without registration, even with small revenue.
When you exceed the limit
The activity becomes a business activity from the day you exceed the limit. File an application for a CEIDG entry within 7 days. From then on you have a business owner's obligations: ZUS, a choice of tax form and records. See How to register a JDG.
You can also register a business earlier, at any time, for example to use the ZUS reliefs for new businesses or when you know revenue will grow quickly.
Tax
Revenue from unregistered activity is revenue from other sources. You report it in your annual PIT return and subtract documented costs. You pay no advances during the year.
VAT follows the general rules. With revenue this small you usually stay within the VAT exemption of PLN 240,000 a year, but it does not cover some services and goods. See Who has to pay VAT.
Norman and unregistered activity
Norman is for a registered JDG and an sp. z o.o. When you register a JDG, Norman helps you prepare the CEIDG data: see Starting a JDG or an sp. z o.o. with Norman.
This is general information on the rules in force in 2026. If in doubt, talk to an accountant or a tax adviser.
Sources: Entrepreneurs' Law, art. 5, 2026 minimum wage regulation, PIT Act, art. 20(1ba), biznes.gov.pl: who can run a business.