JDG for Ukrainians in Poland 2026: temporary protection, CUKR and the 5 March rules

In short. Since 5 March 2026, a Polish sole proprietorship, jednoosobowa działalność gospodarcza (JDG), can be opened by a Ukrainian with a PESEL number carrying UKR status or with a residence card from a specific list. The list includes CUKR, permanent residence, EU long-term resident status and the Pole’s Card. A visa, visa-free stay or a work-based residence card no longer qualify. Registration in CEIDG is free.

Until 4 March 2026 the rule was simpler. Any Ukrainian citizen whose stay in Poland was considered legal could register a JDG on the same terms as Poles. Some guides online still describe that old rule. Plan by the biznes.gov.pl page on businesses of Ukrainian citizens, updated on 19 May 2026, and by the law itself.

Four dates and numbers hold everything else together. JDGs opened up to and including 4 March 2026 keep operating. Leaving Poland for more than 30 days ends UKR status. A CUKR card requires at least 365 consecutive days of UKR status. The Council of the EU extended temporary protection until 4 March 2028, with the decision in force since 5 August 2026, although some official pages still say 4 March 2027.

What changed on 5 March 2026

On 5 March 2026 the act of 23 January 2026 winding down the special law on assistance to Ukrainian citizens came into force. The special rule “legal stay plus PESEL” for opening a JDG was repealed. Ukrainians now register under the general rules for foreigners. Temporary protection with UKR status became one of the grounds on the general list.

Holders of a residence card for work (pobyt czasowy i praca) trip over the new rules most often. Many of these cards were extended by law, the stay is legal and there is a PESEL. Yet biznes.gov.pl states plainly that such a card gives no right to a JDG and the person will not get a CEIDG entry.

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Warning. The portal may treat an application filed “under the old rules”, relying on PESEL alone, as incorrect. If an entry does appear without a legal ground, there is a risk it will be deleted later. Check your status against the table below first.

Who can open a JDG now

A Ukrainian can open a new JDG if they have one of two things. The first is UKR status, meaning temporary protection confirmed by a PESEL number. The second is a residence ground that the act on foreign entrepreneurs treats as equal to the rights of Poles.

A separate case is living “on a stamp”, when you have applied for a new card and are waiting for a decision. The right to a JDG is kept only if, right before applying, you held temporary residence for studies, research, family reunification or marriage to a Polish citizen. In other cases, check your status before applying. A spouse of a Ukrainian without Ukrainian citizenship opens a JDG on the same terms if they received temporary protection themselves. Other foreigners are covered in the article on a sole proprietorship for foreigners.

Check your status before applying. UKR status is confirmed by the “Dokument ochrony czasowej” in the mObywatel app. If your PESEL UKR was issued on a declaration without a valid passport, you had to confirm your identity with a passport by 31 August 2026. Those who did not lost UKR status on 1 September 2026, and the register now shows NUE. Such a person can no longer open a JDG on the basis of UKR. Ask your urząd gminy (municipal office) which status you have.

Since 5 August 2026, temporary protection is granted to new applicants only if they have fulfilled their military obligations in Ukraine. The condition does not apply to people who were under protection in Poland before and on 4 August 2026 and have not lost the status since.

If you already have a JDG or your status changes

A JDG opened up to and including 4 March 2026 operates on any residence ground, as long as the stay is legal. For people whose residence document was extended by law, that extension runs until 4 March 2027. Without a new ground by that date, the CEIDG entry is deleted by a decision of the minister responsible for the economy. A JDG opened after 5 March on UKR status operates while protection lasts or while you hold another ground from the list.

• Moving from UKR to a CUKR card. UKR status ends on the day you collect the card. CUKR itself gives the right to run a business on the same terms as Poles, so the JDG keeps operating. The application is filed online only, through the MOS system. The conditions are UKR status on the day of filing, on 4 June 2025 and on the day of the decision, plus at least 365 consecutive days of UKR. Fees total 440 zł, that is 340 zł for the permit and 100 zł for the card. The card is issued for 3 years and cannot be renewed. More in the article on CUKR status.
• Leaving Poland for more than 30 days. UKR status is lost when you leave for any country, including Ukraine and EU states. Biznes.gov.pl names such a trip as one of the cases in which a JDG entry is deleted. Suspending the JDG (zawieszenie) removes ZUS contributions for the months of the pause but has no effect on your residence status.
• Protection ends. The Council of the EU extended it until 4 March 2028, as the Office for Foreigners (UdSC) announced on 6 August 2026. Pages of biznes.gov.pl and MOS updated in spring say 4 March 2027. The right to run a JDG on UKR is tied to protection itself, so the reference date is now 2028. UdSC gives 4 March 2027 as the deadline for CUKR applications, while the MOS page says “until the end of temporary protection”. Official sources give no new deadline, so it is safer to apply for CUKR by 4 March 2027.
• CUKR is not an option for you. This happens if you received UKR after 4 June 2025 or your status was interrupted. You then need another ground before protection ends. UKR status does not prevent you from applying for temporary residence for business. According to UdSC, until 4 March 2027 the voivode does not apply the business-size requirement, meaning income or number of employees, to a Ukrainian with an active JDG. The conditions of such a card are explained in the article on a business residence card.

Important. The rules on UKR status changed several times in 2026, and the way of filing with CEIDG changes on 1 November. Before registering, check your case on biznes.gov.pl and gov.pl/web/udsc as of your filing date.

How to register a JDG step by step

A JDG is registered in CEIDG, and registration and any changes to the entry are free. From 1 November 2026, applications are filed through an electronic form, for example on biznes.gov.pl, and a PESEL becomes mandatory for foreigners. According to the portal, the process for foreigners can take up to 30 days, usually about 7 days. The portal passes the application data to the tax office and ZUS itself.

1. PESEL. Any urząd gminy issues the number. A Ukrainian under temporary protection receives UKR status on an application filed within 30 days of entry. PESEL is needed for the online application and for Profil Zaufany. Until 31 October 2026 a JDG can still be registered in person at the municipal office with a passport and no PESEL. From 1 November 2026, PESEL is mandatory for a CEIDG application.
2. Profil Zaufany. This is a free government electronic signature. You confirm it online through a bank or in person at a confirmation point, and it is valid for 3 years. A qualified electronic signature works instead. Step by step in the article on Profil Zaufany.
3. Konto Przedsiębiorcy. A free account on biznes.gov.pl that you log into with Profil Zaufany. You use it to file the application and later change the entry.
4. CEIDG application and the status branch. The form has a separate branch for Ukrainians with PESEL UKR. There you choose the statement on UKR status and temporary protection and attach scans of two passport pages. Holders of CUKR or another ground attach a scan of the card or decision. The JDG name must contain your first name and surname.
5. Address and PKD code. You give an address for correspondence and, if you have one, a permanent place of business. Each address requires a legal title, such as ownership, a lease or a loan for use. If there is no permanent place, choose the option “no permanent place of business”. The PKD code (Polish classification of activities) is one main code plus any number of additional ones.
6. Tax form. You mark it in the same application. If you do not choose, skala 12/32 % applies by default. The alternatives are liniowy 19 % or ryczałt on revenue.
7. ZUS. ZUS ZZA or ZUS ZUA forms are generated within the CEIDG application. If you did not do this through CEIDG, you must register with ZUS within 7 days of starting the business.
8. VAT and bank account. The NIP tax number is assigned through CEIDG without a separate application. VAT-R is filed before the first taxable sale if you become a VAT payer. A personal account with a single owner works for business, but a VAT payer needs a business account. How to open one is covered in the article on a bank account.

Tip. Check your PESEL status and the validity of Profil Zaufany before you start filling in the application. A mistake in the status branch sends everything back to the start, and processing for foreigners can already take up to 30 days.

ZUS, taxes and VAT in the first year

For a Ukrainian with a JDG, ZUS and tax rules are the same as for a Pole. Citizenship is not mentioned in the conditions for relief. For the first 6 months ulga na start applies, with no social contributions and only składka zdrowotna, the health contribution, to pay. Then a reduced base applies for 24 months.

Minimum payments for 2026 according to ZUS look like this. In the first six months only składka zdrowotna is due, from 432,54 zł a month on skala or liniowy and 498,35 zł on ryczałt with revenue up to 60 000 zł. For the next 24 months social contributions are 456,18 zł including voluntary sickness insurance (chorobowa). Together with the minimum składka zdrowotna on skala, that is 888,72 zł a month.

At 2026 amounts, minimum contributions on skala for the first 12 months of a JDG total 7 927,56 zł. That is 6 months at 432,54 zł and 6 months at 888,72 zł. Registration adds 0 zł, and tax and bookkeeping come on top.

One question remains open. Ulga na start is available if the JDG is opened for the first time or 60 months after the previous one. We found no ZUS guidance on whether a Ukrainian FOP counts as a previous business. If you had one, ask ZUS before registering. Relief is also unavailable to anyone who works through the JDG for a former employer on the same tasks.

You do not have to register for VAT until annual revenue exceeds 240 000 zł. This threshold applies from 1 January 2026, and if you start mid-year it is calculated pro rata. Some activities require VAT from the first złoty. If you want someone else to handle contribution and tax deadlines, an accountant from Uniconsulting will take over the payment calendar.

ZUS amounts are explained in the article on ZUS in Poland, and tax forms in the article on taxes for sole proprietors.

When another legal form fits better

If you have no ground for a JDG, two legal routes remain. A foreigner can open a limited liability company (Sp. z o.o.) without any special status, and this includes Ukrainian citizens. For very small income there is działalność nierejestrowana, activity without registration. Since June 2025 it has been available to a foreigner only if they have the right to run a business.

UKR holders also choose a company when they are not sure their status will last as long as the project. Another reason is not wanting to answer for business debts with personal assets, as happens with a JDG. How this works for Ukrainians is covered in the article on starting a company.

Działalność nierejestrowana is open to UKR holders on general terms. Revenue must not exceed 10 813,50 zł per quarter in 2026, which is 225 % of the minimum wage. In addition, the person must not have run a business in the last 60 months. Once the limit is exceeded, a JDG must be registered within 7 days. This form comes with no social or health insurance.

Frequently asked questions

Can I run a Ukrainian FOP and a Polish JDG at the same time?

Polish official pages do not address this case separately. For a JDG, only your residence ground in Poland matters. There are two practical consequences. The first is tax residence: if your centre of vital interests is in Poland, you pay tax here on worldwide income. The second is the uncertainty around ulga na start described above. Moving a business from Ukraine is covered in the article on continuing a business.

What happens to my JDG if I leave for more than 30 days?

UKR status ends, and with it the ground for a JDG opened on that status. The portal names such a trip as a reason to delete the entry. UKR can be restored if you enter legally again and meet the conditions of protection. Official sources do not say whether the CEIDG entry survives in that case. A different rule applies to CUKR. Leaving Poland for 6 months or longer is a ground for revoking the permit.

Can I open a JDG in one day?

You can file the online application in one evening if you already have PESEL and Profil Zaufany. For foreigners the portal gives a time frame of up to 30 days, usually about 7 days. Allow a week before issuing your first invoices.

Can I open a JDG with a work-based residence card?

Not a new one. The pobyt czasowy i praca card is not on the list of grounds, even when it has been extended by law. The options are CUKR if you hold UKR status, a limited company, or a card on another ground from the list. A JDG opened before 4 March 2026 keeps operating while the stay is legal.

Need help?

If your status is not straightforward, for example UKR received after June 2025, a work-based card or an older JDG with a change of ground, start with a check. We help you open a sole proprietorship. We review your status, prepare the application together with you and support you until the CEIDG entry. If your status does not allow a JDG right now, we will say so at the briefing and suggest a workable option.

This article is for information only and does not replace advice from a lawyer, accountant or immigration specialist. It covers residence status, business registration, taxes and ZUS contributions and reflects the situation as of 30 September 2026. Rates and thresholds are reviewed every year. Before deciding, check biznes.gov.pl, gov.pl/web/udsc, mos.cudzoziemcy.gov.pl, zus.pl and podatki.gov.pl.