We help you choose the right business form, register your company, open a bank account, and prepare a business plan — accounting for real tax load, not just paperwork.
There’s no single right answer — it depends on turnover, partners, and growth plans. Here are the key differences.
| Parameter | JDG (sole prop.) | Sp. z o.o. (LLC) |
|---|---|---|
| Registration time | 1 day (CEIDG online) | 3 to 14 days |
| Starting capital | Not required | from 5,000 zł |
| Liability for debts | With all personal assets | Only with company capital |
| Accounting | Simplified (KPiR / ryczałt) | Full accounting required |
| Income tax | PIT: ryczałt, flat, or scale | CIT 9% or 19% + dividend tax |
| ZUS (social contributions) | Mandatory for the owner | Optional if there’s a hired director |
| Partners / investors | Not possible | Co-founders can be added |
| B2B and tender image | Limited trust from large clients | Higher trust, easier EU contracts |
| Selling the business | Practically impossible as an asset | Shares can be sold/transferred |
JDG is usually better for starting out and freelancing with modest turnover. Sp. z o.o. matters when limited liability, multiple co-owners, or contracts with large companies are important. When registering a JDG, choosing the right PKD codes matters — they determine your tax form and permitted activities.
Compare three sole-proprietor tax forms based on your approximate monthly income. This is an estimate, excluding reliefs like Ulga na start or preferential ZUS.
This estimate excludes ZUS contributions and health insurance. How much you pay to ZUS as a sole proprietor depends on reliefs (Ulga na start, preferencyjny ZUS) — we’ll calculate the exact amount at your consultation.
A fixed price with no hidden fees — the exact cost depends on the business form and scope of services needed.
Describe your field of activity — we’ll pick a business form, calculate taxes, and prepare a launch plan.