A New Era for Unregistered Business Activity in Poland: Quarterly Income Limit Introduced in 2026
Important changes are coming in 2026 for individuals carrying out unregistered business activity (działalność nierejestrowana) in Poland.
A new law adopted on 25 July 2025, aimed at simplifying administrative procedures and supporting entrepreneurship, introduces more flexible rules for small-scale economic activity.
Under the new regulations, the monthly income limit, which has applied until now, will be abolished. Instead, a quarterly (three-month) income limit will apply.
According to the amended law, an activity performed by a natural person:
In any single quarter, does not exceed 225% of the statutory minimum wage, and the person has not conducted registered business activity within the last 60 months (5 years) will not be considered economic activity, meaning no business registration will be required.
This change is explicitly introduced through an amendment to Article 5 of the Act of 6 March 2018 – Law on Entrepreneurs (Prawo przedsiębiorców).
What will the income limit be in 2026?
The law ties the limit directly to the minimum wage.
Assuming the minimum wage in 2026 is PLN 4,806, the limit will be:
Quarterly income limit:
PLN 4,806 × 225% = PLN 10,813.50
This means that as long as a person’s total income in a three-month period does not exceed this amount, they may continue operating without registering a business in CEIDG.
The new system is particularly beneficial for:
- Seasonal workers
- Individuals with irregular income (high income in one month, low in others)
- People providing small services or occasional sales
Under the previous rules, exceeding the limit in a single month required immediate business registration.
Under the new framework, only the total quarterly income will be assessed, offering greater flexibility.
The specific provision concerning unregistered activity (Article 5) has an effective date from 1 January 2026.
With these changes, the Polish government aims to reduce administrative burdens and encourage entrepreneurship among individuals earning small incomes.
From 2026 onward, the unregistered business activity framework will operate under clearer, more flexible rules, providing broader opportunities for individuals to engage in economic activity without formal business registration.
- Effective date: 1 January 2026
- Key points at a glance
- Monthly income limit abolished
- Quarterly limit introduced (225% of minimum wage)
- Greater flexibility for small-scale activities
- Applies from: 1 January 2026
- Legal basis: Act of 25 July 2025
