How to change the form of taxation of the Polish JDG in 2026
Deadline for choosing a scale, linear or lump sum, first income, CEIDG, declaration to the office and effects of changing the form.
The form of taxation can be changed for the next year. The deadline is not always February 20: it depends on the month in which the first revenue appeared in a given year.
Deadline
The declaration on the choice of flat tax or lump sum tax is submitted by the 20th day of the month following the month of obtaining the first income in the year. If you achieve your first income in December, the deadline is at the end of the year.
Examples:
- first revenue in January 2026 - deadline: February 20, 2026,
- first revenue in July - deadline August 20,
- lack of income in January does not automatically result in the loss of the February 20 deadline.
The scale is the basic form. Choosing a linear or lump sum payment requires an effective declaration.
How to make a choice
Most often, this is done by updating CEIDG. The regulations also allow for a written declaration to the competent head of the tax office.
Keep the UPO or other confirmation. Merely selecting a form in an accounting program is not a tax choice.
Change between forms
If you meet the conditions, you can transfer to the next year:
- from scale to linear or lump sum,
- from linear to scale or lump sum,
- from a lump sum to a scale or linear.
The lump sum has its own list of exclusions and income limit. The straight-line and lump sum benefits also have restrictions on performing specific activities for a current or former employer.
Joint settlement after scale-up
If in a given year your activity is actually taxed at a scale and you meet the other conditions, the mere use of a straight-line or lump-sum tax in the previous year does not deprive you of the right to a joint settlement for the new year.
The situation is different if in the same year you generate income from activities covered by a straight-line or lump-sum tax. You need to check the preference conditions for a specific return.
Is it possible to change the form during the year?
The voluntary election is generally valid for one year. However, this should not be confused with the loss of the right to form as a result of a statutory event, such as the performance of certain services for a former employer. Such loss has its own consequences and is not a voluntary change.
How to compare forms
Don't compare just 12%, 19% and the flat rate. Also count:
- costs,
- health insurance premium and available deductions,
- tax-free amount and second threshold,
- joint settlement and reliefs,
- the correct lump sum rate for PKWiU.
Sources
Want to compare forms ahead of time?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.