Middle-Class Relief for a Sole Proprietorship (JDG) in Poland (2026) — Does It Apply?

The "middle-class relief" is the colloquial name for changes introduced by the Polish Deal (Polski Ład). In practice, it is two mechanisms: the 30,000 zł tax-free amount and PIT-2 (300 zł/month less tax). But how does it work for a sole proprietorship (JDG)?

In this guide, I explain the middle-class reliefs for a sole proprietorship (JDG — a Polish registered business run by one individual) in Poland in 2026.

What is the middle-class relief?

{{INFOGRAPHIC_ULGA_KLASA_SREDNIA}}

It is not one relief, but two mechanisms:

1. Tax-free amount of 30,000 zł

• On the tax scale (skala podatkowa — progressive personal income tax rates): the first 30,000 zł of income per year = 0% tax
• Works for a JDG (tax scale) and for employment

2. PIT-2 (working-person relief)

• 300 zł/month less tax (3,600 zł/year)
• For employees: the employer withholds less
• For a JDG (tax scale): you enter it in monthly advance payments

Does it work for a JDG?

On the tax scale — YES

• Tax-free amount of 30,000 zł works
• PIT-2 works (300 zł/month)

On the flat tax (liniowy, 19%) — NO

• Tax-free amount does not work (the flat tax has its own rules)
• PIT-2 does not work

On the lump-sum tax (ryczałt) — NO

• Tax-free amount does not work (the lump-sum tax is calculated on revenue, not profit)
• PIT-2 does not work
• But: the lump-sum tax has a reducing amount (1,200/700/400 zł per quarter)

PIT-2 — how to apply on a JDG

On the tax scale in a JDG:

• You enter PIT-2 in the monthly advance payments (PIT-5A form)
• 300 zł/month less advance tax
• 3,600 zł/year savings

FAQ

Does the tax-free amount work on the lump-sum tax (ryczałt)?

No. Only on the tax scale.

Does PIT-2 work for a JDG?

Yes, on the tax scale. 300 zł/month less advance tax.

Can I use the tax-free amount and PIT-2 at the same time?

Yes. On the tax scale, both mechanisms work together.

Need help with tax optimization?

I run sole-proprietorship accounting with full optimization — tax-free amount, PIT-2, lump-sum tax vs tax scale. From 49 zł + VAT per month.

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

Note: The 30,000 zł tax-free amount and PIT-2 (300 zł/month) work on the tax scale. On the flat tax and lump-sum tax — they do not. Before making a decision, consult an accountant.