Services · Company formation
How to open a company in Poland as a foreigner
A PLN 250 fee and one day for registration by law, but the online route is built for people with a Polish PESEL number. We cover the Sp. z o.o. via S24, 9% and 19% tax, the Estonian CIT, banks and restrictions for Russian and Belarusian citizens.
Is it worth opening a company in Poland
A PLN 250 court fee (about EUR 57) and one day for the court to decide by law: that is the online S24 route for a Polish limited liability company. The minimum share capital is PLN 5,000 (about EUR 1,140), and a small company pays 9% corporate income tax instead of the standard 19%.
Since 29 November 2025, starting up has been PLN 100 cheaper. The Act of 26 September 2025 (Journal of Laws 2025, item 1556) abolished the mandatory announcement in the court gazette Monitor Sądowy i Gospodarczy and its fee, so the PLN 350 or 600 still quoted online is outdated.
The catch: the fast route was built for residents. Documents can be signed with a trusted profile (profil zaufany, a free government e-signature), but it is only issued to people with a PESEL number (the Polish personal identification number). Without a PESEL you need a paid qualified electronic signature. Annual accounts are filed by a board member with a PESEL or, by law, an advocate or legal adviser (radca prawny): Murblz specialists handle such filings together with partners licensed in Poland. And mBank has company representatives sign the account agreement in person at a branch.
It suits people selling to EU clients, living in or moving to Poland, hiring staff, or wanting to reinvest profit tax-free under the Estonian CIT. It does not suit anyone looking for a tax-free company for foreign income: a Polish company pays tax on its worldwide profit. Nor anyone hoping to run it from afar without Polish accounting.
We will calculate online the cost of registering and running your company for the first year.
Which company to open in Poland: Sp. z o.o., PSA or S.A.
Without Polish residency, a foreigner can use companies but not sole proprietorship. Article 4 of the Act of 6 March 2018 on foreign entrepreneurs (ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych) lets non-EU nationals without a special status do business only through companies and limited partnerships.
| Form | What it is | Minimum capital | Which foreigners can use it |
|---|---|---|---|
| Sp. z o.o. (spółka z ograniczoną odpowiedzialnością) | limited liability company, similar to an LLC; shareholders are not liable for company debts | PLN 5,000 (about EUR 1,140), share par value from PLN 50 | everyone, including without residency |
| PSA (prosta spółka akcyjna) | simple joint-stock company, available since 2021; capital is not fixed in the articles | PLN 1 | everyone |
| S.A. (spółka akcyjna) | classic joint-stock company; its annual accounts must be audited | PLN 100,000 (about EUR 22,900) | everyone |
| Sp.k. (spółka komandytowa) | limited partnership: at least one partner is liable for debts with all their assets | none set | everyone |
| Oddział | branch of a foreign company, entered in the National Court Register KRS (Krajowy Rejestr Sądowy) | not required | a foreign company |
| JDG (jednoosobowa działalność gospodarcza) | sole proprietorship, registered in CEIDG (Centralna Ewidencja i Informacja o Działalności Gospodarczej, the state register of sole traders) | none | EU nationals and foreigners with a special status: permanent residence, certain temporary permits, temporary protection, the Pole's Card (Karta Polaka) |
Ukrainian citizens with temporary protection (ochrona czasowa) may also register as sole traders under the same Article 4.
Bottom line: an Sp. z o.o. fits most trade, IT and service businesses; a PSA suits start-ups raising investors and granting equity for work. An S.A. is built for large projects and listings and is costly for small firms: PLN 100,000 capital and a yearly audit.
Can a foreigner open a company in Poland online and remotely
Yes, in two ways. Since 2021 all applications to the KRS, the court-run company register, are filed electronically only.
Route 1: the S24 system. The articles follow a Ministry of Justice template at ekrs.ms.gov.pl. Every shareholder and board member opens an account and signs in one of three ways (Article 1571 of the Commercial Companies Code, Kodeks spółek handlowych, KSH): a qualified electronic signature, a trusted profile, or the personal signature built into the Polish electronic ID card. The last two require a PESEL, so a foreigner without one needs a qualified signature (kwalifikowany podpis elektroniczny) from a qualified certificate provider. S24 limits: standard articles only and cash contributions only.
Route 2: a notary. Classically, the articles of an Sp. z o.o. are a notarial deed (Article 157 KSH). If you cannot travel, sign a power of attorney before a notary at home, add an apostille and a sworn translation (tłumacz przysięgły). In return you get custom articles and can contribute assets.
Management board. Any person with full legal capacity, of any nationality or residence, can sit on the management board (zarząd, the directors; Articles 18 and 201 KSH). If a board member's address for service is outside the EU, the company appoints an agent for service in Poland (pełnomocnik do doręczeń, Article 19a of the KRS Act). The law does not require a company secretary.
Address. The company needs a registered office (siedziba) in Poland. An office of your own is not required; the address can be rented. Since 1 January 2025 the application also includes data for an e-Doręczenia address, the state mailbox for official letters from the tax office and courts.
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How to register an Sp. z o.o. through S24: steps and timelines
By law the court must decide an S24 application within one day and a standard one within 7 days (Article 20a of the KRS Act). In practice S24 takes several business days and the notarial route several weeks, depending on court workload and errors.
| Stage | What happens | Timing |
|---|---|---|
| 1. Signatures | a qualified electronic signature for every shareholder and board member without a PESEL, S24 accounts | depends on the signature provider |
| 2. Articles and application | standard articles, list of shareholders, board members' consents and addresses, statement on foreigner status, e-Doręczenia data | depends on your documents |
| 3. Fee and filing | payment of PLN 250 and submission to the court | on the day of signing |
| 4. KRS registration | the company gets its KRS number, then automatically its NIP tax number and REGON statistical number | 1 day by law, several business days in practice |
| 5. Capital | shareholders pay cash into the company's account | no later than 7 days after registration (Article 158 KSH) |
| 6. Tax on the articles | PCC-3 return and civil law transactions tax (podatek od czynności cywilnoprawnych, PCC): 0.5% of capital less fees | 14 days from signing the articles |
| 7. Beneficial owners | ultimate owners entered in CRBR (Centralny Rejestr Beneficjentów Rzeczywistych, the Central Register of Beneficial Owners), free of charge | 14 days after the KRS entry |
| 8. Tax office | NIP-8 form with bank account and records location, then VAT registration on form VAT-R if needed | NIP-8 within 21 days of registration, VAT-R before the first taxable sale |
Plan the bank early: capital is due within 7 days, and an account does not always open that fast.
Missing or false CRBR data can cost up to PLN 1,000,000 (about EUR 229,000) under Article 153 of the anti-money laundering act.
How much does it cost to register a company in Poland
Mandatory state costs for an Sp. z o.o. via S24 in 2026 are under PLN 300 (about EUR 70). The notarial route doubles the court fee and adds the notary. Sources: Court Costs Act (Article 52) and the PCC Act.
| Cost item | S24 | Via a notary |
|---|---|---|
| Court fee for KRS registration | PLN 250 (about EUR 57) | PLN 500 (about EUR 114) |
| Announcement in Monitor Sądowy i Gospodarczy | abolished for applications from 29 November 2025 | abolished for applications from 29 November 2025 |
| Notary | not needed | fee within the Ministry of Justice maximum rates plus 23% VAT |
| PCC tax 0.5% | on capital less the court fee: about PLN 24 on PLN 5,000 | on capital less the court fee and notary fee |
| CRBR beneficial owner register | free | free |
| Capital (not a cost, stays with the company) | from PLN 5,000, cash only | from PLN 5,000, cash or assets |
| Signatures and documents from abroad | a qualified electronic signature for everyone without a PESEL | power of attorney, apostille and sworn translation |
Conversion rate: about PLN 4.4 per euro according to the National Bank of Poland (NBP) in 2026.
Example calculation for a single founder without a PESEL via S24. PLN 250 plus about PLN 24 of PCC: about PLN 274 to the state. The PLN 5,000 capital stays in your company's account. Add a qualified signature, a rented address and accounting; we quote the cost of our support after reviewing the documents.
The main cost comes later: an Sp. z o.o. must keep full books and file annual accounts, so it needs accounting even with zero turnover.
A fee of about $65, but the online route is built for people with a Polish ID number
The law does not stop you registering a company on your own. But mistakes cost more than the fees: online registration that will not accept a signature without a Polish ID number, a notarial deed with an error that makes the court return the application, a missed deadline for the beneficial owner register and a refused VAT registration. We choose the registration route for your documents, prepare the deed and application, file the beneficial owner details and register the company for tax.
The cost of support depends on the registration route and the number of founders; a manager will calculate it in the chat.
What taxes does a company pay in Poland: 9% and 19% CIT and Estonian CIT
A small Polish company pays 9% on profit, and profit kept in the business may not be taxed at all. Both reliefs have strict conditions, and dividends are taxed separately. Rates: Corporate Income Tax Act (ustawa o podatku dochodowym od osób prawnych) for 2026.
| Tax | Rate | What matters |
|---|---|---|
| CIT (podatek dochodowy od osób prawnych), corporate income tax | 19% | standard rate |
| Reduced CIT | 9% | for a small taxpayer (mały podatnik: prior-year revenue with VAT up to EUR 2 million, about PLN 8.7 million, and current-year revenue within EUR 2 million) and a new company in its first year; not for capital gains; closed for two years to companies formed by restructuring or from an existing business worth over EUR 10,000 (Article 19) |
| Estonian CIT (ryczałt od dochodów spółek, a lump-sum tax on company income) | 10% for small and new companies, 20% for others | paid only on distribution; individual shareholders only; 3 full-time non-shareholder employees or comparable contractor pay; passive income below 50%; no shares in other companies (Articles 28j and 28o) |
| VAT | 23%, reduced 8% and 5% | from 1 January 2026 exemption up to PLN 240,000 of annual sales (about EUR 54,900); not for legal, consulting and jewellery services, debt collection or certain goods |
| Dividend tax | 19% | withheld by the company; lower under tax treaties, 0% for EU parents holding 10% or more for two years |
| Employer contributions to ZUS (Zakład Ubezpieczeń Społecznych, the state social insurance) | 19.48-22.14% of salary | on top of gross pay, if there are employees |
Example calculation. Profit of PLN 200,000 (about EUR 45,700), owner a Polish tax resident. At 9% the company pays PLN 18,000, distributes 182,000, the owner pays 19% (34,580) and keeps 147,420: a total burden of 26.3%. At 19% the burden is 34.4% and the owner keeps 131,220.
The Estonian CIT pays off when profit is reinvested: until it is distributed, there is no tax. On distribution, an individual shareholder deducts 90% (small companies) or 70% of the company's tax from their dividend tax. A new company is spared the three-employee rule in its first year and the next two, but from year two must add at least one full-time post a year.
VAT on cross-border services. Even a VAT-exempt company needs VAT-UE registration (a number for intra-EU transactions) if it sells services to businesses in other EU countries or buys them from there (Article 97 of the VAT Act).
Worldwide profit. A company with its registered office in Poland pays tax on its worldwide profit. If the board runs it from abroad, that country may also claim it as resident. Personal taxes: taxes in Poland.
Reporting, audit and board liability
Poland has no registration renewal and no annual KRS fee. There is, however, a lot of electronic reporting.
- Annual accounts. Prepared within 3 months of year end, approved by shareholders within 6 months and filed with the KRS within 15 days of approval (Articles 52, 53 and 69 of the Accounting Act). Only a board member or commercial proxy (prokurent) whose PESEL is in the register, or a hired advocate or legal adviser, can sign the filing (Article 19e of the KRS Act).
- Corporate income tax. The CIT-8 return is due by the end of the third month after the year end.
- VAT. VAT payers file electronic JPK_V7 returns (Jednolity Plik Kontrolny, the standard audit file for tax). From 1 April 2026 most invoice through KSeF (Krajowy System e-Faktur, the national e-invoicing system); the smallest, with sales up to PLN 10,000 a month, from 1 January 2027.
- Audit. Required if in the previous year two of three thresholds were met: 50 employees on average, assets of EUR 3,125,000, revenue of EUR 6,250,000 (Article 64 of the Accounting Act).
- Beneficial owners. Any change of owners is reported to the CRBR within 14 days.
Social insurance for a sole shareholder. The Social Insurance System Act treats the sole shareholder of an Sp. z o.o. as a self-employed person (Article 8(6)(4)). Under the Polish system that means monthly ZUS contributions, even without a salary. For residents of other countries it depends on EU coordination rules and social security agreements: Murblz specialists work this out before registration.
Personal liability of the board. If a debt cannot be recovered from the company, creditors can pursue board members (Article 299 KSH), and so can the tax office for tax arrears (Article 116 of the Tax Ordinance, Ordynacja podatkowa). One defence is proving a timely bankruptcy filing. A nominee director with no control over the business risks their own money.
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Bank account, residency and Russian, Belarusian and Ukrainian citizens
Registration can be remote; a Polish bank account is harder. At mBank, for example, the application can go online, but company representatives sign the agreement at a branch.
The anti-money laundering act makes the bank identify beneficial owners, the purpose of the account and the source of funds; if it cannot, it refuses or closes the account (Article 41). Prepare a business description, contracts and proof of funds in advance. More on business accounts in Poland and personal accounts in Poland.
Russian citizens. Polish company law does not bar Russians from owning or managing an Sp. z o.o. if they are not sanctioned. But since 19 September 2022 Poland has restricted entry for Russian citizens across its external border to listed exempt categories (Interior Minister regulation, Journal of Laws 2022, item 1963), so reaching a bank is hard. EU Regulation 833/2014 (Article 5b) bars EU banks from accepting deposits above EUR 100,000 from Russian nationals and residents who do not hold EU citizenship or an EU residence permit. Banks check such clients especially closely.
Belarusian citizens. A similar deposit limit applies under EU Regulation 765/2006. Without a residence permit or a Pole's Card, a Belarusian, like a Russian, can do business only through a company.
Ukrainian citizens. Ukrainians with temporary protection can open both a company and a sole proprietorship in CEIDG on the same terms as Poles (Article 4 of the foreign entrepreneurs act).
Does a company give residency. Not by itself. But a shareholder on its board can use it for a temporary residence permit for business (zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej) under Article 142 of the Act on Foreigners (ustawa o cudzoziemcach). In the previous year the company must have earned income of at least 12 average monthly wages in its voivodeship (region), or employed two Polish citizens or foreigners with free labour market access for a year on open-ended full-time contracts, or show funds and plans to get there. Health insurance, stable income and housing are also required; the voivode (regional governor) issues the permit after reviewing the documents.
What we do
- we pick the form and tax regime - 9%, 19% or Estonian CIT - and say plainly if Poland does not suit you;
- we choose the registration route: S24 with a qualified signature or a notary under a power of attorney;
- we prepare the articles, applications, powers of attorney, translations and apostilles;
- we file with the KRS and follow the company through to its NIP and REGON numbers, the PCC-3 return and the CRBR entry;
- we help with the registered address and an agent for service if board members live outside the EU;
- we bring in Murblz accounting and tax specialists for the books, returns, JPK, KSeF and annual accounts;
- we prepare the compliance pack for the bank and help open the account.
Legal representation - notarial acts, filing annual accounts on behalf of the company, representation before authorities and courts - is handled by Murblz specialists together with partners licensed locally. Other countries: company registration and company registration abroad; everything about the country: Poland.
See also
Business account · Personal account · Investment property · Country taxes · All country programs
FAQ
Can you register a company in Poland online?
How much does it cost to register a company in Poland?
Can a foreigner open a company in Poland without residency?
Do you need to travel to Poland to register a company?
What taxes does an Sp. z o.o. pay in Poland?
Can a Russian or Belarusian citizen open a company in Poland?
Does a company in Poland give you residency?
Does a small company in Poland need an audit?
Want to open a company in Poland?
We register a Polish limited company (Sp. z o.o.) through a notary if you have no PESEL number, obtain the tax numbers and help with the account and bookkeeping. The catalogue covers every country.
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