Norman

Start a JDG and choose your tax form

Tax scale, flat tax or ryczałt?

Write what your business will do. I'll ask about revenue and costs, then we'll compare all three forms in złoty.

You start without an account. Your plan opens with a code from your email.

Or work it out now in the calculator

8,000+ entrepreneurs with Norman

What your plan covers

  • Tax scale, flat tax or ryczałt

    All three forms side by side in złoty, from your revenue, costs, ryczałt rate and ZUS situation. You choose.

  • Your ZUS at the start

    Start relief, preferential contributions or full ZUS. You pay the health contribution in each of them.

  • Logo, domains and a first website

    Logo ideas, available domains and a first website for your business.

  • Your first 90 days

    What to do in order, then on to the JDG registration in the app.

Annual comparison · 2026 rates · amounts in PLN

Which tax form fits your JDG?

Compare what remains after costs, tax and ZUS. Drag the sliders to see when expenses make a difference.

Monthly revenue
Revenue before expenses, excluding output VAT.
Monthly costs20% of revenue
Tax-deductible expenses, excluding ZUS and recoverable VAT. Include VAT you cannot recover in your costs.

Taxes and contributions for the year

Tax scale

Lowest to pay

12% / 32% of profit

44 101 zł
PIT
11 613 zł
Health contribution
11 029 zł
Social ZUS and Labour Fund
21 459 zł

Left about 8325 zł a month

Flat tax

19% of profit

49 606 zł
PIT
22 142 zł
Health contribution
6004 zł
Social ZUS and Labour Fund
21 459 zł

Left about 7866 zł a month

Ryczałt

12% of revenue

50 052 zł
PIT
18 626 zł
Health contribution
9967 zł
Social ZUS and Labour Fund
21 459 zł

Left about 7829 zł a month

With these inputs you pay the least under: Tax scale, 44 101 zł a year. That is 5505 zł less than under: Flat tax.

Ryczałt rate

The rate depends on your services and their PKWiU classification, not just PKD. We compare one rate; tiered 8.5%/12.5% or multiple rates need a separate calculation.

The comparison does not establish eligibility. Work for a current or former employer can exclude flat tax or ryczałt. Ryczałt also has activity and revenue restrictions. Employment income, joint filing or multiple rates need an individual calculation.

What can count as a business expense?

Under the scale and flat tax, documented spending to earn, maintain or protect business revenue can reduce taxable profit. The link to your business and statutory exclusions matter.

  • Software, accounting and services your business needs.
  • The business-use share of phone and internet bills.
  • Office space, coworking, materials and goods for your business.
  • Equipment; higher-value fixed assets may need depreciation instead of an immediate deduction.

Personal purchases are not business costs. For mixed use, cars and fixed assets, check proportions, limits and supporting documents.

Under ryczałt, business expenses do not reduce PIT, but they still reduce the money you keep. VAT recovery is separate and depends on your VAT status and the purchase.

Assumptions and sources

An indicative comparison of 12 full months at 2026 rates, with constant monthly amounts. This is not your first partial-year return or a forecast of 2027 rates. No other income, joint filing, PIT reliefs, prior-year losses or overlapping insurance. Health contributions are modelled annually; payment timing and annual reconciliation may change actual PIT.

This calculator compares scenarios. It does not determine your ryczałt rate or file a tax election. (2026)

Plan your JDG for free

In the planner you enter these figures, pick a form and get a 90-day plan.

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How you start your JDG with Norman

Three steps from describing your business to the CEIDG application.

Describe your business and add your figures

Norman asks about your expected monthly revenue and costs, your ryczałt rate and your ZUS situation.

Choose your tax form

You see the tax scale, flat tax and ryczałt side by side in złoty and pick one. Then you get a 90-day plan, logo ideas, available domains and a first website.

Sign and file in CEIDG

You continue in the app's JDG registration, where Norman prepares the details for the application. You sign and send it yourself in CEIDG. Registration is free.

What you settle before registration

From the tax form to the application details. Rates and amounts for 2026.

01

Tax scale: 12% and 32%

12% up to 120 000 zł of income and 32% above it, with 30 000 zł of income free of tax. The health contribution is 9% of income, at least 432.54 zł a month. You keep a KPiR and file PIT-36.

02

Flat tax: 19%

19% of income, with no tax-free amount or joint filing with a spouse. The health contribution is 4.9% of income, at least 432.54 zł a month, and you deduct up to 14 100 zł a year. You keep a KPiR and file PIT-36L.

03

Ryczałt: from 2% to 17%

Tax on revenue, with no costs deducted. The health contribution is 498.35 zł, 830.58 zł or 1 495.04 zł a month, depending on the year's revenue. You keep a revenue register and file PIT-28.

04

ZUS at the start

Start relief is 6 months with no social contributions. Preferential contributions are the next 24 months at 420.86 zł, and full ZUS is 1 788.29 zł a month, without voluntary sickness insurance. The reliefs have conditions, and you pay the health contribution throughout.

05

VAT or the exemption

You can use the exemption up to 240 000 zł of net sales a year, and in your first year pro rata to the time in business. Some activities are excluded from it.

06

Name, PKD and addresses

The business name must include your first and last name. The application also needs PKD 2025 codes, your addresses and an e-Doręczenia address. A PKD code does not set your ryczałt rate.

Plan your JDG with Norman. Free.

The formation plan costs nothing, and registration in CEIDG is free. If you want full JDG Pro from day one, you can add a whole year for 149 zł net.

JDG formation plan

From describing your business to your chosen tax form and a 90-day plan.

Free
Start for free
  • Tax scale, flat tax and ryczałt compared in złoty
  • Your ZUS situation in the comparison
  • The first 90 days step by step
  • Logo ideas and available domains
  • A first website for your business

Formation + 12 months of JDG Pro

Everything in the free plan, and a year of JDG Pro for your business.

149 złone-time, net
Start with JDG Pro

Founder package

  • Everything in the free plan
  • 12 months of JDG Pro
  • Tax book or revenue register
  • PIT and ZUS calculations
  • JPK_V7 filing after your approval

More than 8 months free.

Your JDG's accounting after the entry is a separate plan, 30 days free. See pricing

You pay taxes and ZUS contributions directly to the tax office and ZUS. After the package's 12 months, JDG Pro costs 39 zł a month net, and you can cancel at any time.

After the CEIDG application. Deadlines in one place.

What you sort out after the application. You file these yourself.

01

Entry, NIP and REGON

The entry appears by the next working day after the application at the latest. CEIDG passes your details to the tax office, which assigns the NIP, and to GUS (REGON) and ZUS.

02

ZUS: 7 days from the start

You register for insurance within 7 days of starting your business. It is easiest to attach this to the CEIDG application. On start relief you register for health insurance only.

03

Tax form: by the 20th

You choose it in the CEIDG application or with a written statement to the tax office, by the 20th of the month after the month of your first revenue. If you choose none, you pay on the tax scale.

04

VAT-R before your first sale

If you will be an active VAT payer, file VAT-R by the day before your first sale with VAT at the latest, with the CEIDG application or at the tax office.

05

KSeF and your first invoice

From 1 January 2027 every JDG issues invoices to businesses in KSeF, including those exempt from VAT and on ryczałt. Connect KSeF in Norman and issue your first invoice.

06

Your books in Norman

After the entry Norman moves your answers into the company and tax settings, so you do not type them twice. Then you keep a KPiR or a revenue register, depending on the form.

Start the way that suits you

You make the formation plan in Norman, and after the CEIDG entry you can also work on your business through your AI assistant.

NormanIn NormanDescribe your business, compare the tax forms and see your formation plan.In the guidePrefer to read it all in order? CEIDG, PKD, ZUS and VAT in one article.In your AI assistantAfter registration, connect Norman through MCP and review your KPiR, invoices and tax estimates in a conversation.

Good to know

Tax scale, flat tax or ryczałt: which pays off?

It depends on your revenue, costs and rate. The scale usually wins at lower income, flat tax at income well above 120 000 zł when you have costs, and ryczałt when costs are low and the rate is low. Work it out on your own figures, health contribution included.

JDG tax forms
Does Norman choose the form for me?

No. Norman works out all three forms on your figures at 2026 rates, and you choose. The result does not establish that you can use a form, so if in doubt compare it with an accountant or tax adviser.

How do I find my ryczałt rate?

The rate depends on the type of service or goods under PKWiU, not on your PKD code in CEIDG. For example, IT services are 12% and liberal professions 17%. If you are unsure, you can ask the National Tax Information service (KIS) for an individual ruling.

Ryczałt rates
How much does it cost to start a JDG?

The CEIDG application is free and there is no minimum capital. The plan in Norman is free too. You pay only taxes and contributions, and the health contribution also during start relief.

How long does registration take?

The entry appears by the next working day after the application at the latest, and you can start your business on the day you file. Since 1 November 2026 an application for a new business is filed only electronically, with a trusted, personal or qualified signature.

How to register a JDG
Does Norman file the application for me?

No. Norman is software: it prepares the plan and the details for the application. You sign and send the CEIDG-1 application yourself, and the details do not reach CEIDG automatically.

I have a job. What about ZUS and the tax form?

With a job paying at least the minimum wage you usually pay only the health contribution from the business. You cannot use flat tax or ryczałt for revenue from a current or former employer for the same work you did as an employee in the same year, and for ryczałt also the previous year.

When can I change my tax form?

Not during the year. You report a change for the new year by the 20th of the month after the month of that year's first revenue, so usually by 20 February. If your first revenue is in December, you have until the end of the year.

Will the rates change in 2027?

Possibly. The figures on this page are 2026 rates. The Sejm has passed changes for 2027 (print no. 3147), among them to the PIT scale and the ryczałt limit, but they are not law yet.

Tax changes for 2027: where they stand
JDG or sp. z o.o.?

In a JDG you are liable for debts with all your assets, but you get simple records, ZUS reliefs at the start and a choice of tax form. A company separates your private assets from the business's risk, at the cost of full accounting and full ZUS for a sole shareholder.

How to start an sp. z o.o.

Start with your business

Describe what you want to do. Norman compares the tax forms and builds the plan, and you sign the CEIDG application.

Plan your JDG for free