Poland: Unregistered activity options for students in 2026

Students in Poland can generate income through unregistered activity without the requirement to establish a formal company. For 2026, the quarterly revenue limit for this type of activity is set at 10,813.50 PLN, which allows for an annual total of up to 43,254 PLN.

To qualify for unregistered activity, an individual must not have operated a business within the previous 60 months, and the activity must not require specific licenses or permits. While this model exempts students from paying ZUS social and health insurance contributions, they are still required to report their income via the PIT-36 tax form at the end of the year. No monthly tax advances are required during the year.

Experts recommend maintaining a simple sales record, such as an Excel spreadsheet, to track dates, service types, and amounts to ensure limits are not exceeded. If a student surpasses the quarterly revenue limit, their activity is legally classified as a business from that day, requiring registration in the CEIDG within seven days.