A psychologist starting to see patients privately may at first operate without registering a business — provided that in 2026 revenue does not exceed PLN 10,813.50 in a quarter and that they have not run a business in the last 60 months. As patients increase, cooperation with institutions or companies appears, or the offer goes beyond consultations, a sole proprietorship (JDG) becomes more sensible. Below is a comparison of the two paths from the perspective of a psychological practice.
Unregistered business activity — for whom in a psychologist's practice
This model works when a psychologist has an employment contract (e.g. at a clinic or school) and privately sees a few people a month, or is only testing whether the practice can sustain itself. Conditions in 2026:
- revenue due no higher than 225% of the minimum wage per quarter, i.e. PLN 10,813.50,
- no business activity in the last 60 months (an earlier business suspended for this period does not disqualify this option),
- services provided solely, without a civil partnership (spółka cywilna).
The limit includes amounts from issued receipts, including those the patient has not yet paid. After exceeding the limit during a quarter, the business must be registered in CEIDG within 7 days.
What unregistered business activity does not give
No ZUS contributions also means no insurance from this source — health, pension or sickness. For an employed person this is not a problem, but a psychologist supporting themselves solely from private practice would have to arrange health insurance in another way. One must also remember a distinction: if the psychologist signs a mandate contract (umowa zlecenie) with a clinic or foundation, this is not unregistered business activity but a mandate contract, and contributions are paid by the principal.
Comparison: unregistered activity vs JDG
| Issue | Unregistered business activity | JDG |
|---|---|---|
| Registration | none (no NIP and REGON, unless there is VAT registration or a cash register) | entry in CEIDG, free |
| Revenue limit | PLN 10,813.50 per quarter (2026) | none |
| ZUS contributions | none | start-up relief, then preferential contributions, then full |
| Income tax | tax scale, settled once a year on PIT-36 | choice: tax scale, flat tax or ryczałt |
| Records | simplified sales record | revenue record or tax book of revenue and expenditure (KPiR) |
| Cooperation with companies | difficult — counterparties usually expect an invoice with NIP | no restrictions |
The detailed rules of the no-registration model are described in the article on unregistered business activity.
VAT: consultations are exempt, business advisory is not
The VAT Act (art. 43(1)(19)(d)) exempts medical care services provided within the profession of a psychologist, if they serve the prevention, maintenance, restoration or improvement of health. Consultations, diagnosis and therapy of patients fall within this exemption regardless of turnover. Importantly, revenue from such services is not counted towards the turnover-based VAT exemption limit (PLN 240,000 in 2026).
The situation changes when a psychologist expands the offer with services that have no health purpose:
- training and workshops for employees,
- candidate assessment and competence testing commissioned by HR departments,
- advisory services for management.
Such services are subject to VAT. Up to PLN 240,000 of sales, as a rule, the turnover-based VAT exemption may apply, but the Act excludes from it taxpayers providing advisory services. If, therefore, part of the offer is advisory in nature, VAT registration may be necessary from the first such invoice. Before expanding the activity, it is worth describing each service and assessing it with an accountant.
PKD codes and income tax in JDG
In the PKD 2025 classification a psychological practice has its own subclass: 86.93.Z — psychological and psychotherapeutic activity, excluding medical. It covers advice and treatment of mental health provided by psychologists and psychotherapists. For training or advisory services for companies, codes corresponding to those services are added.
The form of taxation is matched to the scale and costs of the practice:
- ryczałt — health care services (PKWiU division 86) have a rate of 14% of revenue; training or advisory services may be subject to other rates, so the records must separate them,
- tax scale — 12% and 32% with a PLN 30,000 tax-free amount, with the possibility of deducting costs (office rent, supervision, training, psychological tests),
- flat tax — 19%, less often cost-effective at the start of the practice.
The health contribution depends on the form: on the tax scale it is 9% of income, no less than PLN 432.54 per month (from February 2026 to January 2027), and a ryczałt payer whose annual revenue does not exceed PLN 60,000 pays PLN 498.35 per month in 2026.
Costs of the practice — when they matter
The choice between ryczałt and the tax scale largely depends on costs. Under ryczałt, tax is calculated on revenue, so expenses do not reduce it. Under the tax scale and the flat tax, the following can be settled, among others:
- office rent (also hourly) and operating fees,
- supervision, specialist training and conferences,
- licences for psychological tests and professional literature,
- appointment scheduling and documentation software, computer hardware,
- professional third-party liability insurance and professional association fees.
A practice in which costs are a small fraction of revenue (e.g. working in a shared office for a fixed fee) usually does better on 14% ryczałt. A psychologist who rents their own premises and invests heavily in training should compare both forms on the numbers. The form of taxation is chosen for the whole year — the declaration is submitted by the 20th day of the month following the month of the first revenue in a given year.
Example: from a few patients to a full practice
- Stage 1. Ms Anna works at a psychological and pedagogical clinic, and on Saturdays sees about 20 people a quarter privately at PLN 180 each. The revenue (PLN 3,600) fits within the limit, so she operates without registration, keeps a sales record and settles income on PIT-36.
- Stage 2. The number of patients grows to 70 per quarter (PLN 12,600). The limit is exceeded in the third month of the quarter — from that day she has 7 days for entry in CEIDG. She chooses 14% ryczałt and uses start-up relief.
- Stage 3. A training company proposes a series of workshops for managers. Before issuing the first invoice, Ms Anna checks with the accountant whether the service is not advisory, which would exclude the VAT exemption, and sets a separate ryczałt rate for this revenue.
What to watch out for
- Cash register: sales to private individuals may require recording on a cash register after exceeding the turnover limit — the rules are described in the article on cash registers.
- Patient documentation is a special category of data within the meaning of RODO (GDPR) — storage of notes and test results must be secured regardless of the form of activity.
- Office rented by the hour: a rental contract with a defined scope helps document the costs in JDG.
How Good Balance will help
We help psychologists move from unregistered activity to JDG at the right moment: we select PKD codes, the form of taxation and check which services qualify for the VAT exemption. The scope of services is described on the page on setting up a sole proprietorship, and ongoing settlements are handled as part of simplified accounting.