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Poland at a glance
Poland is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Poland
- Sp. z o.o. (limited liability company) The standard private company and most popular vehicle for foreign founders: 100% foreign ownership, limited liability, PLN 5,000 minimum capital, registered fully online via the S24 system.
- PSA (simple joint-stock company) A startup-friendly form from 2021 with capital from just PLN 1, no-par-value shares, a flexible single-body governance option and online registration. Built for innovative and VC-backed ventures.
Company formation in Poland: key facts (last reviewed July 2026)
- Corporate tax
- Standard CIT is 19%. A reduced 9% rate applies to small taxpayers (revenue up to the equivalent of EUR 2m) on income other than capital gains. An optional Estonian-style CIT regime lets companies defer tax until profits are distributed. Dividend withholding tax is 19%, reducible under tax treaties.
- VAT rate
- Standard VAT is 23%, with reduced rates of 8% and 5% and a 0% rate on exports and intra-EU supplies.
- Dividends & payroll taxes
- Dividends carry 19% withholding tax. Personal income tax runs 12% and 32%, and employer social contributions (ZUS) add roughly 20% on gross salaries. IP Box and R&D reliefs can cut the effective corporate burden for software businesses.
- Minimum share capital
- PLN 5,000 (about EUR 1,150) for an Sp. z o.o., covered on formation, with a 0.5% transactions tax on the capital. A PSA can be established with as little as PLN 1.
- Setup time
- Online registration via the S24 system is the fastest route, commonly 1 to 5 business days. The traditional notarial route through the register takes about 2 to 4 weeks.
- Remote setup
- Yes, fully remote via the S24 portal, where each board member signs with a qualified (eIDAS) electronic signature. Non-EU founders without a Polish PESEL number use a qualified e-signature.
- Director / residency
- No residency or nationality requirement for shareholders or management board members; 100% foreign ownership and a fully non-resident board are allowed. Board members can incur Polish social-security (ZUS) obligations.
- Banking options
- A Polish business account is generally needed to hold share capital; mainstream banks include mBank, PKO BP, ING, Santander and Pekao. Founders often supplement with EU fintechs such as Wise and Revolut.
- Our formation service
- from around €100 to €200 (estimated). You get a fixed quote in your free plan before you commit.
One of the cheapest EU jurisdictions to incorporate (PLN 5,000 capital, PLN 250 S24 court application fee), with a large, skilled, lower-cost workforce. Structured e-invoicing (KSeF) is being phased in from 2026.
How to register a company in Poland
Step by step, this is how a Poland formation actually runs:
- Choose S24 or the notarial route. The S24 online system uses template articles and is the fast, cheap route; custom share structures need a notary instead.
- Get a qualified e-signature. Each board member signs S24 filings with a qualified (eIDAS) electronic signature or Polish trusted profile; non-residents usually buy a qualified signature.
- File in S24 and pay the fees. The S24 court application fee is PLN 250. The separate PLN 100 KRS-entry publication charge no longer applies to applications submitted from 29 November 2025. The court commonly registers within 1 to 5 business days.
- Pay PCC and register for tax. Civil-law transaction tax of 0.5% of capital is due within 14 days; then come NIP/REGON confirmations and VAT registration if needed.
- Deposit capital and open banking. The PLN 5,000 capital is paid to the company account; mainstream banks include mBank, PKO BP and ING, with fintechs used alongside.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Poland costs
The S24 court application fee is PLN 250. For applications submitted from 29 November 2025, the former PLN 100 KRS-entry announcement charge is abolished. Budget PCC tax separately, stated here at 0.5% of capital, PLN 25 on the minimum PLN 5,000. A qualified e-signature adds roughly EUR 70 to 100 per person. Bookkeeping is mandatory and full accounting for a small Sp. z o.o. typically runs PLN 400 to 900 a month. Service prices are indicative.
Plan your Polish company formation
Tell us where you live and what you are building. Our formation service fee is from around €100 to €200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Poland
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Poland. The director and residency information above identifies the main formation conditions to review.
Poland fits founders who want a large domestic market, strong developer talent and one of the EU's cheapest incorporations, with the 9% small-taxpayer CIT rate as a bonus. The trade-offs are Polish-language administration and monthly filings, so budget for a local accountant from day one.
After registration: what Poland expects each year
Annual financial statements are approved within six months of year end and e-filed to the KRS repository within 15 days of approval, signed electronically. The CIT-8 corporate tax return is due by the end of the third month after year end. Small companies avoid audit below the statutory thresholds; VAT payers file monthly JPK returns.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Poland and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Poland is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
- S24 court registration fee Checked . Source 1
- Removal of the KRS entry publication requirement Checked . Source 1
Reference links
Frequently asked questions
Can a foreigner open a company in Poland?
No residency or nationality requirement for shareholders or management board members; 100% foreign ownership and a fully non-resident board are allowed. Board members can incur Polish social-security (ZUS) obligations.
How long does company formation in Poland take?
Online registration via the S24 system is the fastest route, commonly 1 to 5 business days. The traditional notarial route through the register takes about 2 to 4 weeks.
What corporate tax does a company in Poland pay?
The headline summary is 19% (9% small), with standard VAT of 23%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Poland remotely?
Yes, fully remote via the S24 portal, where each board member signs with a qualified (eIDAS) electronic signature. Non-EU founders without a Polish PESEL number use a qualified e-signature.
What does it cost to form a company in Poland?
The S24 court application fee is PLN 250. Our formation service fee is from around €100 to €200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.