In Poland, freelancers can work without registering their own business if they meet the legal requirements. In 2026, the revenue limit for unregistered activity is 10,813.50 zlotys per quarter, but prior entrepreneurial activity and residency status are also important. Visit Ukraine writes about this.
Freelancing without registration in Poland: conditions and limit in 2026
The format of działalność nierejestrowana allows an individual to conduct a small business without being entered in the CEIDG entrepreneurs register. However, it is only available if certain conditions are met.
The main requirements are as follows:
- the relevant revenue does not exceed 10,813.50 zlotys per quarter, i.e., 225% of the minimum wage;
- the person has not conducted business activity within the previous 60 months;
- the chosen activity does not require a license, concession, or entry into the register of regulated activities;
- the legal status of the foreigner allows them to use this format.
To check the limit, not only the actually received money is taken into account. Amounts that the client is already obligated to pay are also included, even if the transfer has not yet arrived. Costs incurred for fulfilling orders do not reduce this limit.
As of June 1, 2025, foreigners will need a residency basis that allows them to conduct business in Poland. Therefore, mere legality of stay does not automatically grant the right to unregistered activity.
The arrangement of work also depends on the nature of agreements with clients. In particular, contracts umowa o dzieło are a separate format of cooperation that should not automatically be equated to unregistered business.
If you are interested in working in Poland, we suggest exploring 350,000 job positions on the Layboard portal.
Business registration and taxes in Poland: what to do after exceeding the limit
If the quarterly income exceeds the established limit, the activity becomes entrepreneurial from the day of the excess. From that date, there are seven days to submit an application for registration in CEIDG.
At the same time, the absence of registration does not relieve individuals from accounting and taxes. Received funds and documented expenses must be reflected in the annual PIT-36 declaration. Monthly PIT advance payments are not provided for this format.
For tax calculations, the actually received funds are taken into account, and taxable income is determined after deducting confirmed expenses. This differs from the verification of the quarterly limit, which takes the relevant revenue into account.
Payment via BLIK, Revolut, or to a personal card does not by itself determine whether a person has violated the rules. The origin of the money, the nature of the work, the right to perform it, and compliance with tax obligations are significant.
It is advisable to keep contracts, invoices, proof of transfers, and expense documents. For those who plan to develop a business in Poland, monitoring quarterly revenue will help transition to registered activity in a timely manner.