Updated: 12 November 2026
Umowa zlecenie (civil contract)
- No company needed — you sign a contract with the fleet partner and start driving.
- The partner handles tax and contributions, and you get your PIT form at the start of the year.
- Students under 26 on umowa zlecenie pay no ZUS contributions.
- People under 26 can use the youth relief (PIT-0) — no income tax on up to 85,528 zł of income a year, including from umowa zlecenie.
- The simplest option to start with and for part-time drivers.
B2B (your own business)
- You register a sole proprietorship in CEIDG and invoice the partner.
- You pay ZUS and tax yourself and choose a tax form — ideally with an accountant.
- When starting, you can use ulga na start (6 months without social contributions; you still pay health insurance), followed by preferential ZUS for 24 months.
- Taxi passenger transport is subject to 8% VAT.
- Usually worth it for full-time drivers who want to deduct business costs.
How to choose
| Situation | Usually better |
|---|---|
| Student under 26 | Umowa zlecenie |
| Driving part-time, a few days a week | Umowa zlecenie |
| Full-time, want to deduct costs | B2B |
| Already run a business | B2B |
At Optymist we help set up a business — for drivers and car owners. See how to set up a business.
This is general information, not tax advice. Your situation may need individual assessment — for B2B, talk to an accountant. If you’re not sure, tick “Advise me” in the application form.
See also: how much an Uber and Bolt driver earns.
FAQ
Do I need a company to drive for Uber?
No. At Optymist you can drive on umowa zlecenie, without registering a business.
Do students pay ZUS on umowa zlecenie?
No. Students under 26 on umowa zlecenie pay no ZUS contributions.
What is the youth relief?
An income tax exemption for people under 26 — up to 85,528 zł of income a year, including from umowa zlecenie.
