Changing your JDG tax form for 2027: how and by when

This article is for JDG owners wondering whether to stay on their tax form in 2027. In short: the change is filed for free through CEIDG by the 20th of the month after your first income of the year, usually 20 February 2027. The choice applies for the whole year, so it pays to calculate in advance.

How to change your form

• Log in to CEIDG with profil zaufany and file an application to change your entry.
• Choose the new form: tax scale, liniowy or ryczałt.
• Deadline: the 20th of the month after your first income of the year. If your first income comes in December, by the end of the year.
• If you file nothing, your current form stays.

What to consider

• Składka zdrowotna: 9% of income on the scale, 4.9% on liniowy, fixed amounts on ryczałt. Sometimes it changes the outcome more than the tax rate.
• Reliefs: joint filing with a spouse and the child relief are only available on the scale.
• Costs: on ryczałt they do not reduce tax, on the scale and liniowy they do.
• New PIT thresholds from 2027: 12% up to 130 000 zł and 24% up to 150 000 zł. The Sejm passed the law on 22 October 2026; the Senate and the President come next. See new PIT thresholds from 2027.
• The draft ryczałt changes: a revenue limit of 250 000 euro, see ryczałt in 2027.

How to calculate

Take your expected 2027 revenue and costs and work out tax plus składka zdrowotna on each form. How to compare is explained in ryczałt, liniowy or the tax scale. The choice is yours; we calculate the options on your figures.

Frequently asked questions

Can I change my form mid-year?

No, the form applies for the whole tax year. You can only change it for the following year.

Do I need to file anything if my form stays the same?

No, your current form continues automatically.