Poland at a glance
Poland is one of the EU jurisdictions founders most often use today, especially while the EU-wide 28th Regime (EU Inc) is still a proposal. Below are the verified essentials: company types, tax, capital, timing and whether you can set up remotely.
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.
| 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, roughly PLN 350 S24 court 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. Court fee PLN 250 plus PLN 100 for the announcement; 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 handle each step with licensed local counsel, so the paperwork, registered address and filings are done correctly the first time.
What company formation in Poland costs
The S24 route costs about PLN 350 in court and announcement fees (under EUR 100), plus 0.5% of capital as PCC tax, 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.
Form your Polish company in days
Tell us where you live and what you are building. Our formation service starts from around €100 to €200 (estimated); we confirm the right structure for Poland, give you a fixed quote, and form the company with licensed counsel.
Get your free planWho can form a company in Poland
Founders from outside the EU can own and run a Polish company, with the cross-border requirements handled for you. We flag any residency or local-agent rule for Poland up front, so there are no surprises.
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.
Poland and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would let you register one company valid across all 27 EU member states. It is not law yet (expected around 2027-2028), so a Polish company is one of the ready options you can use today. Forming an EU company now also positions you to adopt EU Inc later, as we cover in how to prepare an EU Inc company. To weigh Poland against other countries, see company formation in Europe.