How to Change Your Tax Form in JDG — Step by Step 2026

Chose lump sum tax (ryczałt) and now regret it? Or the tax scale (progressive) isn't working as your revenue grows? The tax form in a sole proprietorship (JDG) is not a decision forever — but changing it has rules you must follow.

When Can You Change Your Tax Form?

You choose your tax form for a given tax year by the 20th day of the month following the month in which you earned your first revenue (or by February 20, if you operated in the previous year).

For a New Business

• If you register your sole proprietorship (JDG) in January 2026 — you have until February 20, 2026
• If you start in July — until August 20

For an Existing Business

You can change the form only at the beginning of a new tax year. You file the change declaration by February 20 of that year.

In 2026: to change the form starting January 1, 2027, you must report it by February 20, 2027.

What Changes Are Possible?

You can switch between all three forms in any direction:

• Tax scale (progressive) → flat tax 19%
• Tax scale (progressive) → lump sum tax (ryczałt)
• Flat tax 19% → tax scale (progressive)
• Flat tax 19% → lump sum tax (ryczałt)
• Lump sum tax (ryczałt) → tax scale (progressive)
• Lump sum tax (ryczałt) → flat tax 19%

Restrictions

• From flat tax to tax scale (progressive): in the year of change, you cannot use joint taxation with a spouse or the family 4+ relief
• To lump sum tax (ryczałt): you must be eligible (some activities are excluded — e.g., pharmacies, currency exchange offices)
• Once you choose lump sum tax (ryczałt), it applies until the end of the year — you can't opt out mid-year

How to Report the Change?

1. Submit an updated NIP-8 form to the tax office — check the new tax form
2. Deadline: by the 20th day of the month following the month of your first revenue in the new year
3. For lump sum tax (ryczałt): you must additionally set up a lump sum revenue register (replaces the revenue and expense ledger [KPiR])

When Is It Worth Changing?

From Tax Scale to Flat Tax 19%

With income above 120,000 zł annually, where the second bracket of the tax scale (32%) becomes unprofitable, and you have deductible costs.

From Tax Scale or Flat Tax to Lump Sum Tax (Ryczałt)

With low costs and high revenue (IT, consulting, services), where tax on revenue without costs is lower.

From Lump Sum Tax (Ryczałt) to Tax Scale (Progressive)

With high costs (where lump sum tax [ryczałt] doesn't allow any deductions) and low income (where the 30,000 zł tax-free amount pays off).

Frequently Asked Questions

Can I change the form mid-year?

No. The form applies for the entire tax year. Changes are only possible from a new year.

Does switching from flat tax 19% to lump sum tax (ryczałt) require the tax office's approval?

No. You only file NIP-8. No approval needed.

After switching to lump sum tax (ryczałt), can I go back to flat tax 19%?

Yes, but only from the next tax year.

Need Help Choosing Your Tax Form?

I help choose and change tax forms — profitability analysis, filings, all documentation. From 49 zł + VAT monthly.

Write to [email protected] or visit oxyok.com/pl.