Sp. z o.o. or JDG? A full breakdown for 2026
- #sp z o.o.
- #JDG
- #company registration
Short answer
If you expect revenue up to ~PLN 600k per year and you work alone — JDG (jednoosobowa działalność gospodarcza, sole proprietorship) is cheaper and simpler. Above that threshold, or if you plan partners, investors or a future sale — sp. z o.o. (LLC) starts to make sense.
Fixed costs (excluding accountant)
| JDG | Sp. z o.o. | |
|---|---|---|
| Registration | free | ~PLN 600 (S24) or ~PLN 1,500 (notary) |
| Share capital | 0 | PLN 5,000 |
| Health contribution | ~9% of income | ~PLN 600/month (per board member) |
| ZUS (social) | PLN 1,700/month (full) | 0 (if shareholder doesn't work) |
| Accounting | PLN 200–500/month | PLN 800–2,000/month |
Taxes
JDG: PIT on the scale (12/32%), flat 19%, or ryczałt (3–17% depending on industry). You pay personally, on income.
Sp. z o.o.: CIT at 9% (small taxpayer) or 19%, plus 19% PIT on dividend distribution. Effective combined rate ~26%. But profit can stay in the company without triggering PIT.
Liability
JDG: you are liable with all your personal assets — house, car, savings.
Sp. z o.o.: the company is liable, up to the share capital. Shareholders generally aren't (with exceptions: ZUS arrears, persistent under-funding).
When sp. z o.o. makes sense even at low revenue
- You run a risky business (high-penalty contracts, medical activity, design).
- You want to bring in a partner or investor.
- You plan to sell in 2–5 years.
- You operate under a brand you want to "decouple" from yourself.
The final call depends on specifics. We help you model both scenarios against your financial plan — 30 minutes on a call.