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Unregistered business activity in Poland: does the bank count this income for a mortgage?

How Polish banks treat income from unregistered business activity (działalność nierejestrowana) in a mortgage application, the 2026 limit and the documents to prepare.

KredytPolska editorial team
Updated:

In short

In 2026 you can earn up to 10,813.50 zł of revenue per quarter in Poland without registering a business, which is on average about 3,600 zł a month before costs and tax. This income is settled once a year in the PIT-36 tax return, with no advance tax payments during the year. Some banks add it to your borrowing capacity on the basis of a full-year tax return and payments into your account, others ignore it because there is no entry in the business register (CEIDG) and no business history. It helps most as an addition to a salary, a pension or a second borrower’s income.

What unregistered activity is and the 2026 limit

Under art. 5 of the Entrepreneurs’ Law an individual can run small-scale activity without registering a business if quarterly revenue does not exceed 225% of the minimum wage. With the minimum wage of 4,806 zł in 2026 this is 10,813.50 zł per quarter. It is available to people who have not run a registered business in the last 60 months. There is no obligation to pay social security contributions (ZUS). Income is taxed on the progressive scale (12% and 32%) and settled once a year in PIT-36 as income from other sources. If revenue in a quarter exceeds the limit, the activity becomes a registered business from that day and you have 7 days to apply for an entry in CEIDG.

How banks treat this income

A bank counts income that is declared for tax and visible in your bank account. With unregistered activity there are fewer documents than with a business: no CEIDG entry, no ZUS certificates and no monthly tax payments. Some banks add the income to a salary or pension on the basis of the PIT-36 for a full year; others count business income only when the business is registered. Before the first tax return there is usually nothing for the bank to count. The limit applies to revenue, while the bank counts income after costs, so on its own this activity gives limited borrowing capacity. After registering a business, banks usually want to see at least 12 months of it.

Documents to prepare

The PIT-36 for the last year with the official receipt (UPO), the simplified sales record for the current year, bank statements for 6–12 months showing payments from clients, any invoices or bills you issue, and documents for your main income, such as an employer’s certificate or a pension decision. Most banks need documents in Polish.

The full description in Polish, with a borrowing capacity calculator: Działalność nierejestrowana a zdolność kredytowa.

Frequently asked questions

Does a Polish bank count income from unregistered activity?

Some banks do, usually on the basis of a full-year PIT-36 tax return and payments into your account. Other banks count business income only when the business is registered in CEIDG, so it is worth comparing several offers.

What is the limit for unregistered activity in 2026?

225% of the minimum wage per quarter: 10,813.50 zł of revenue in each quarter of 2026, with a minimum wage of 4,806 zł. From 2027 the limit is 11,137.50 zł, as the minimum wage rises to 4,950 zł.

Is unregistered activity enough on its own for a mortgage?

It usually gives limited borrowing capacity, because revenue is at most about 3,600 zł a month before costs and tax, and some banks do not count it. It helps most as an addition to other income.

Sources

  1. Entrepreneurs’ Law, art. 5 (Polish)
  2. Ministry of Development and Technology, reply to parliamentary question no. 16415 of 27 April 2026 (Polish)
  3. Regulation on the minimum wage in 2026, Journal of Laws 2025 item 1242 (Polish)
This guide describes general rules and typical bank practice as of October 2026. Details

It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.

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