What types of companies exist in Poland?
There are several types of companies in Poland, each with its own characteristics, requirements for founders, authorized capital, taxation and management. Here is an overview of the main forms of entrepreneurship available in Poland:
Self-employed person (Jednoosobowa działalność gospodarcza)
This is the simplest and most common type of business for a single owner. No initial capital is required. The sole proprietor operates under his or her own name and is fully financially responsible for all of his or her property.
Civil Law Partnership (Spółka cywilna)
This is a simple form of cooperation between two or more entrepreneurs, which does not need to be registered with the State Court (KRS). It is based on a contract and is mainly used in small businesses. The participants are jointly liable for the obligations.
Limited liability company (Spółka z ograniczoną odpowiedzialnością, sp. z oo)
This is the most popular legal entity form for small and medium-sized enterprises. A minimum authorized capital of PLN 5,000 is required. The founders are liable only for the contributed capital. Suitable for entrepreneurs who wish to limit their personal financial liability.
Spółka akcyjna, SA
Designed for large enterprises with a minimum authorized capital of PLN 100,000. It allows attracting investments through the sale of shares. Shareholders are liable only for their shares.
Spółka komandytowa, sp.k.
Combines elements of a legal person and a partnership. There is at least one supporter (investor) whose liability is limited to the invested capital and one contributor (manager) whose liability is unlimited.
Spółka partnerska
Designed for freelance professionals (doctors, lawyers, architects), allowing them to associate without having to set up a limited liability company or a joint stock company.
Partnership Stock Company (Spółka komandytowo-akcyjna, SKA)
Combines elements of a limited partnership and a joint stock company. It has shareholders instead of members, but retains the role of a supplementary company.
Each form has its pros and cons, and choosing the most suitable structure for doing business in Poland should take into account key factors such as company size, future plans, and willingness to assume financial responsibility.
Current tax rate table for companies registered in Poland in 2025. These data will help to understand the tax burden of Polish businesses.
Tax type name | Tax rate |
Corporate income tax | Standard rate – 19%, reduced rate for small businesses and start-ups – 9% for revenues below €2 million |
Value Added Tax (VAT) | Standard rate – 23%, Reduced rates – 8%, 5%, Certain goods and services – 0% |
Personal income tax | There are two tax rates depending on income level, 17% and 32% |
Social Security Tax | The total burden can be around 35% of gross wages, depending on the different tax rates for employment status and type of insurance. |
Dividend Tax | 19% |
Average salary in 2023 | The average salary in Poland can vary depending on the source. To get accurate figures, it is recommended to refer to current statistics when making inquiries. |
The table reflects the main tax rates for Polish companies, but it is important to remember that tax legislation is subject to change. Various reductions and exemptions may also apply, depending on the specific nature of your company's business, its size and other factors. We always recommend that you contact a qualified tax advisor or accountant for detailed information and advice.
What is the amount of authorized capital of a Polish company?
In Poland, the amount of a company's authorized capital depends on the chosen legal entity form. Authorized capital is the amount of money contributed by the founders when starting a company, intended to ensure its financial stability and cover its start-up costs. Let's consider the authorized capital requirements for the most common types of companies in Poland:
Limited liability company (Spółka z ograniczoną odpowiedzialnością, sp. z oo)
The minimum authorized capital required to form a limited liability company is PLN 5,000. This makes sp. z oo an affordable option for small and medium-sized businesses that wish to limit the personal liability of their founders. Capital can be contributed in the form of cash or property, the value of which must be confirmed by an appraisal.
Spółka akcyjna, SA
The JSC is suitable for larger enterprises and has a minimum authorized capital of PLN 100,000. This form of company allows for the raising of additional funds through the sale of shares, which makes it attractive for larger projects and investments.
Limited Partnership (Spółka komandytowa, sp.k.)
In a limited partnership, there is no strict minimum authorized capital amount. However, the incorporation agreement must contain information on each participant's contribution, which can be monetary or non-monetary (such as property, knowledge or skills).
Partnership Stock Company (Spółka komandytowo-akcyjna, SKA)
The authorized capital requirements of a limited liability company are similar to those of a joint stock company – a minimum of PLN 100,000. This form combines elements of a joint stock company and a limited company, providing flexibility in attracting investments and managing the company.
Spółka partnerska
For professional partnerships, the legislation does not stipulate a minimum amount of authorized capital. The emphasis is on the professional qualifications of the founders rather than the amount of capital contributed.
Conclusion
Choosing the legal entity form and the appropriate amount of authorized capital is an important stage in business planning in Poland. A smaller authorized capital may appeal to start-ups and small businesses, while larger companies and projects that require significant investments and carry a higher financial risk may choose a form that requires a higher capital. In any case, the choice should be in line with the strategic goals, size and business characteristics of the enterprise.
Do Polish companies need local directors?
Polish law does not require that the company's managing directors must be local residents. In all legal entity forms, whether limited liability companies (sp. z oo) or joint stock companies (SA), the law does not explicitly provide for the requirement that one of the directors or members of the management board must be a Polish citizen or have residence in the country.
Limited Liability Company (sp. z oo)
For sp. z oo, which is the most popular form of business among small and medium-sized enterprises, the law allows non-Polish residents to serve as directors (members of the board of directors). It is important that the directors meet the general requirements for holding this position, including having no economic criminal record.
Stock Corporation (SA)
In a joint stock company there are no requirements regarding the nationality or residence of the members of the management board. However, an important aspect is the company's registered address in Poland and the possibility of managing the company's interests in the country.
Advantages of having a local director
Although it is not required to have a local director, there are several benefits to having one:
Communication with local government and banking institutions is smoother.
Gain a better understanding of local markets and legislation.
Simplify the process of company registration and subsequent business operations.
Conclusion
In general, doing business in Poland does not require the appointment of local directors, which makes the country attractive to foreign investors. However, having team members who understand the local market and legal background can be a significant advantage for effective management and business development.
What are the state fees for setting up a company in Poland?
When setting up a company in Poland, entrepreneurs are required to pay various state fees and charges, which may vary depending on the corporate legal entity form and the method of registration. These fees are mandatory and are intended to cover the costs of processing documents and entering relevant registers by state agencies. Let's take a closer look at the fees for setting up the most popular types of companies in Poland.
Limited liability company (Spółka z ograniczoną odpowiedzialnością, sp. z oo)
Registration Fees: There is a registration fee required to register a limited liability company into the National Court Registry (Krajowy Rejestr Sądowy, KRS). As of my last update, the fee is 500 PLN.
Publication fee: In addition, a fee of PLN 100 must be paid for publishing the company information in the Official Court Gazette (Monitor Sądowy i Gospodarczy).
Spółka akcyjna, SA
Registration fee: For a joint stock company, the KRS registration fee is also 500 PLN.
Publication fees: The fee for publication in the Official Judicial Gazette remains unchanged at PLN 100.
Limited Partnership (Spółka komandytowa, sp.k.)
Spółka partnerska
Registration Fees: The registration fee for a professional partnership at the KRS is similar, which is 600 PLN.
Publication fee: A fee of PLN 100 is also required to publish the information in the Official Gazette.
Electronic Registration
It is worth noting that the electronic registration system via the Internet (S24) simplifies the company formation process and reduces the amount of state fees. For example, for sp. z oo, the electronic registration reduces the entry fee in the KRS to PLN 250.
Conclusion
The amount of state fees in Poland is an important part of financial planning when setting up a company. Although the figures shown here are current information at the time of my last update, it is recommended to check the current information immediately before registration, as the rates are subject to change. In addition to state fees, possible legal and consulting costs should also be taken into account, as well as the need to deposit authorized capital.
What is the annual cost of maintaining a company in Poland?
The annual cost of maintaining a company in Poland depends on many factors, including the type of company, the size of the business, turnover, number of employees, and the industry the company operates in. In this article, we will try to cover the main aspects and costs encountered when running a Polish business to provide insights into the annual costs of maintaining a company.
Authorized capital
Authorized capital is not a recurring annual cost, but it is important to consider it when setting up a company. Depending on the legal entity form, the minimum required authorized capital may vary, for example 5,000 PLN for Spółka z ograniczoną odpowiedzialnością (sp. z oo) and 100,000 PLN for Spółka Akcyjna (SA).
Registration Fees and State Charges
These are one-time fees charged upon registration. However, depending on the field of activity, the company may also have to pay certain fees for the amendment of registration data or for obtaining specific licenses and permits.
Tax
Corporate Income Tax (CIT): The standard tax rate is 19%, but there is a preferential rate of 9% for small businesses just starting operations.
Value Added Tax (VAT): The standard VAT rate in Poland is 23%, with reduced rates available for certain goods and services.
Local taxes and fees: Includes property taxes, vehicle taxes, etc.
Accounting and Auditing
The cost of accounting services varies depending on the size and complexity of your business. Small businesses can expect monthly fees between PLN 500 and PLN 2,000, while larger companies with high transaction volumes and international operations may pay higher fees.
Legal Services
The annual cost of legal services depends largely on the specific circumstances of the business and the need for professional advice. Regular legal support can cost from a few thousand to tens of thousands of PLN per year.
Office expenses
Office rent, utilities, internet, and phone also affect annual costs. Rental costs fluctuate based on the location, quality, and size of the office space.
Wages and social security benefits
Employee wages and mandatory social security contributions constitute a significant part of company costs. In Poland, employers are obliged to pay social security contributions on behalf of their employees, which will increase total labor costs by about 20-30%.
Conclusion
The annual cost of maintaining a company in Poland depends on many variables and can vary significantly. It is important to carefully plan all upcoming expenses and take into account fixed and variable costs during the course of business. Industry characteristics, company size and scale of business play a key role in shaping the overall cost picture.
What are the main advantages of setting up a company in Poland?
Setting up a company in Poland offers entrepreneurs and foreign investors many advantages that make this country an attractive place to start a business. Let’s look at the main advantages that may encourage you to choose Poland as a place to develop your company.
Strategically placed
Poland is strategically located in the heart of Europe, serving as a bridge between the east and west of Europe. This provides easy access to European markets, including those of the EU, as well as those of Eastern Europe and Asia. This location is ideal for companies looking to expand their business and manage logistics efficiently.
Attractive investment and tax policies
Poland offers a competitive tax system with a reduced corporate income tax rate for small and medium-sized enterprises, as well as many tax exemptions and incentives for investors in certain industries and economic regions. In addition, the EU offers various grants and support programs to stimulate innovation, infrastructure development and job creation.
Developed infrastructure
Poland has a well-developed transport, digital and social infrastructure, creating excellent conditions for doing business. The country continues to invest in the modernization of roads, railways, airports and ports, as well as in the development of the digital economy, which facilitates access to local and international markets.
Skilled labor resources
Poland offers a large pool of well-educated professionals in a variety of fields. The high level of education in Poland and the relatively low salary expectations in the country compared to Western Europe make the Polish labor market attractive to employers.
Dynamically evolving market
The Polish economy is characterized by steady growth, thanks to domestic consumption and investment. The country's market has more than 38 million consumers and offers a wide range of business opportunities in various industries, from manufacturing to IT and services.
Business convenience
Poland is making significant efforts to simplify bureaucracy and improve the business climate. In recent years, the country has made significant progress in rankings for ease of doing business, thanks to simplified procedures for company registration, taxation, and licensing.
Conclusion
Establishing a company in Poland offers entrepreneurs many important advantages, including a strategic geographical location, attractive tax policies, developed infrastructure, access to a skilled workforce, a dynamically developing market, and an improved business climate. These factors make Poland one of the most attractive destinations for investment and business development in Central and Eastern Europe.
What are the ways to set up a company in Poland?
Incorporating a company in Poland can be achieved in several ways, each with its own characteristics, advantages, and suitability for different business purposes. Choosing the best method depends on many factors, including the size and type of the proposed business, the number of founders, the required authorized capital, and other key factors. Let's look at the main ways to incorporate a company in Poland.
Registered self-employed person (Jednoosobowa działalność gospodarcza)
This is the easiest and fastest way to start a business in Poland and is ideal for individual entrepreneurs. To register, you need to apply to the Central Enterprise Register and Information (CEIDG), which can be done online. Sole proprietors pay tax on their personal income and have the right to choose the most favorable tax regime.
Establishment of a limited liability company (Spółka z ograniczoną odpowiedzialnością, sp. z oo)
Sp. z oo is one of the most popular forms of small and medium-sized enterprises, popular for its limited liability of founders. Registration is carried out through the State Court Register (KRS) and requires a minimum authorized capital of PLN 5,000. The process can be done online through the S24 system, which speeds up and simplifies registration.
Official establishment of the Joint Stock Company (Spółka Akcyjna, SA)
A joint stock company may be suitable for larger businesses or to attract investment through a public offering. The authorized capital must be at least PLN 100,000. SA registration is also done through the KRS and requires a more complex procedure, including drafting the articles of association and forming a founding committee.
Build Spółka Komandytowa (Spółka Komandytowa, sp.k.)
A partnership is suitable for partners who wish to share business responsibilities and contributions. One or more team members have limited liability, while one or more additional partners have full liability. This form is suitable for business projects where work and responsibilities are divided between partners.
Document Notarization
For some forms of companies, including sp. z oo and SA, notarization of statutory documents is mandatory. This step requires the physical presence of the founders or their official representatives and incurs additional costs.
Register with relevant national agencies
Once all the necessary documents are prepared and certified, you must register your company with the KRS. You will also need to ensure you register with the Tax Office, the Social Insurance Fund (ZUS) and the Statistics Office to obtain the relevant identification numbers.
Conclusion
The choice of company formation in Poland depends on many factors, including the size of the company, the number of founders, the proposed field of business and financial situation. Each method listed has its own characteristics, documentation requirements and deadlines. It is important to thoroughly research all available options and, if necessary, consult legal and financial experts to choose the one that best suits your business.
Is it necessary to have a registered office in Poland?
The issue of establishing a legal address for a company in Poland plays a key role in the process of registration and further operation of a company. The legal address not only meets legal requirements, but also serves as an important element for interaction with state institutions, customers and partners. Let's look in more detail at why it is necessary to have a legal address in Poland and what its functions are.
Legal requirements
Under Polish law, every company registered in Poland is obliged to have a legal address in Poland. This address is entered in the National Court Register (Krajowy Rejestr Sądowy, KRS) and is used as the company's official address for legal, tax and correspondence purposes.
Functionality of the legal address
Registration and Legal Processing: The registered office is used for registration of the company as well as all legal documents, contracts, and licenses.
Tax liabilities: A registered office is required to determine the company’s tax jurisdiction and manage its tax affairs. It determines with which tax authority the company will account and pay taxes.
Company Correspondence: Your legal address is used to receive official correspondence from government agencies, banks and financial institutions, as well as partners and customers.
How to make sure you have a legal address
Renting office space: A company can rent office space as its registered office address. This is the most traditional method but can be expensive for a startup or small business.
Virtual Office: As a more economical option, companies can avail the services of a virtual office, which provides a registered office address as well as additional services such as mail receiving and telephone services.
Using the address of a founder or director: In certain circumstances, a company can use the home address of a founder or director as the registered office address, provided all requirements and authorisations are met.
Conclusion
Setting up a registered office in Poland is an integral part of establishing and conducting business. It not only meets legal requirements, but also plays an important role in tax planning, legal defense and company image. Choosing the best option for obtaining a legal address should take into account the company's financial capabilities and the strategic goals of the business.
Is it possible to open a branch of a foreign company in Poland?
Opening a branch of a foreign company in Poland is a viable and often profitable step to expand business into the Polish market and further into the Central and Eastern European region. Poland attracts foreign companies with its strategic geographical location, developed infrastructure and skilled workforce. In this article, we will focus on the key aspects related to opening a branch of a foreign company in Poland.
Legal aspects
A branch of a foreign company in Poland is considered a subsidiary without legal personality. This means that the branch operates under the legal status of the parent company and conducts business on its behalf, and the foreign company is fully responsible for the activities of its branch.
Branch Registration
To open a branch in Poland, you need to follow these steps:
Preparation and submission of documents:Key documents include an extract from the foreign company's commercial register, the founding document, the resolution on the establishment of the branch, and the power of attorney for the branch representative. All documents must be translated into Polish by a sworn translator.
Registration with the National Court (KRS): A branch of a foreign company must register with the KRS. The process involves submitting an application for registration and relevant documents confirming the legality of the foreign company in Poland and its intentions in Poland.
Tax registration: A branch must register with the Tax Office to obtain a Tax Identification Number (NIP) and, if its activities fall under these tax obligations, register as a Value Added Tax (VAT) taxpayer.
Tax
Foreign company branches in Poland are subject to income tax only on income earned in Poland. The income tax rate is 19% as standard or 9% for small companies under certain conditions. If a branch engages in taxable activities, it must meet all VAT requirements.
Advantages of opening a branch in Poland
Entering the European Market: Poland is a member of the European Union, which provides convenient conditions for entering the European single market.
Economic Stability: Poland exhibits stable economic growth, creating favorable conditions for doing business.
Skilled Labor: Access to a highly skilled and relatively inexpensive labor pool.
Conclusion
Opening a branch of a foreign company in Poland is a strategically advantageous decision to expand business and strengthen presence on the European market. The process requires careful preparation and compliance with Polish law, including registration with relevant state agencies and fulfillment of tax obligations. With consideration of all factors and proper planning, a branch of a foreign company can successfully develop in the Polish market, taking advantage of its many advantages.
Can foreigners open a company in Poland?
Foreign entrepreneurs interested in starting a company in Poland can take advantage of the wide range of business opportunities Poland has to offer. Poland attracts foreigners with its strategic location in Europe, stable economy, skilled workforce and relatively low cost of doing business. In this article, we will describe how foreigners can start a company in Poland, focusing on the key aspects and requirements of the process.
Steps for foreigners to open a company in Poland
Choose a legal entity form
Foreign investors can choose from several legal entity forms for Polish companies, including:
Self-employed (Jednoosobowa działalność gospodarcza)
Limited liability company (Spółka z ograniczoną odpowiedzialnością, sp. z oo)
Joint Stock Company (Spółka Akcyjna, SA)
The choice depends on factors such as the size of the business, the amount of planned investment, and the need to attract additional investors.
Prepare necessary files
Registering a company requires the preparation of several documents, which may include a memorandum or articles of association, a decision on the appointment of directors, and proof of paid-in authorized capital. All documents must be translated into Polish.
Company Registration
Registering a legal entity in Poland involves several steps:
Registration with the State Court (KRS)
Get your Taxpayer Identification Number (NIP)
Register with the Social Insurance System (ZUS) if the company plans to hire employees
Open a bank account
In order to conduct business, the company needs to open a corporate bank account with a Polish bank. This requires the personal presence of the company representative or his authorized person, along with the relevant documents.
Tax
Foreign companies operating in Poland are obliged to pay taxes on income earned in the country. The main taxes include corporate income tax (CIT), with a standard rate of 19% (with a reduced rate of 9% for small businesses in the first few years), value-added tax (VAT) and other local taxes and levies.
Advantages of opening a company in Poland for foreigners
Enter the European market and potentially use Poland as a strategic base for business expansion to the east and west
Compared to other EU countries, the cost of doing business is relatively low
High level of education and qualifications of the local population
Stable economy and supportive business environment
Conclusion
Opening a company in Poland is not only possible for foreigners, but can be a strategically advantageous decision for many businesses. Due to a transparent and relatively simple registration procedure, as well as a favorable economic and tax environment, Poland offers favorable conditions for foreign investors to develop their business. It is important to thoroughly research all requirements and procedures and consult with local experts when necessary to ensure the success of your business.
Is it possible to obtain a residence permit when establishing a company in Poland?
Foreigners setting up a company in Poland can serve as a basis for obtaining a residence permit, which provides entrepreneurs with the opportunity not only to start a business, but also to gain the prospect of long-term residence in the country. The process involves several key stages and requires careful preparation of the necessary documents and compliance with certain conditions. In this article, we will describe how setting up a company in Poland can facilitate obtaining a residence permit.
Basis for obtaining residence permit
A foreigner can apply for a temporary residence permit in Poland if he/she plans to operate a business in Poland and can prove its economic viability and positive impact on the Polish economy. Such evidence includes a business plan, proof of sufficient funds to invest and operate the business, and the potential to create jobs for Polish citizens.
The process of obtaining a residence permit
Establishing a company: The first step is to register your company in Poland and start its operations. It can be a sole proprietorship, a limited liability company or a joint stock company.
Prepare documents: In order to apply for a residence permit, you will need to prepare a set of documents, including proof of company registration, a business plan, financial statements, and proof of funds to support yourself and your family in Poland.
Application: The application for a residence permit is submitted to the provincial office in the Polish place of intended residence. It is important that at the time of application, the foreign entrepreneur must be legally in Poland, e.g. holding a valid visa.
Application Processing: The application process may take several months. During this time, additional documents or an interview may be required.
Obtaining a Temporary Residence Card: Once your application is approved, you will be issued a Temporary Residence Card, which is usually valid for 1 to 3 years and can be extended.
Important aspects and suggestions
Business Plan: Carefully develop a business plan that demonstrates its feasibility and positive impact on the Polish economy.
Financial Strength: You will need to demonstrate that you have sufficient funds to start and operate your business, as well as for personal support.
Legal support: It is recommended to use the services of a professional lawyer or a consulting agency specializing in immigration issues and doing business in Poland to avoid mistakes in the application process and speed up obtaining a residence permit.
Conclusion
Opening a company in Poland can be the basis for obtaining a temporary residence permit for foreign entrepreneurs, which provides a wide range of opportunities for business development and living in the country. This process requires careful preparation and strict compliance with the requirements of Polish law. Successfully obtaining a residence permit will allow foreign entrepreneurs not only to do business in Poland, but also to enjoy the benefits of living in this country.
What is stipulated in the Articles of Association of a company registered in Poland?
The Articles of Association of a company registered in Poland is a key document that defines the company's structure, objectives and operating rules. It plays an important role in the management and operation of the company, providing a legal basis for its actions. The Articles of Association must be drawn up in accordance with Polish law and contain certain mandatory sections. Let's look at the main elements that must be stipulated in the Polish Articles of Association.
Company name and address
The Articles of Association should clearly state the full name of the company, including its legal form, and the registered office address. This information is used for the company's official registration and identification in state agencies.
Business goals and content
The Articles of Association should describe in detail the objectives of the company’s establishment and the main areas of business. This includes a list of economic activities that the company intends to engage in. Such a description helps define the scope of business and its main areas of development.
Authorized capital
For companies such as spółka z ograniczoną odpowiedzialnością (sp. z oo) or spółka akcyjna (SA), the articles of association must contain information on the amount of share capital and how and in what form it is invested. The authorized capital is divided into shares or stocks, the number and par value of which must be specified in the articles of association.
Management structure
The Articles of Association set out the governance structure of the company, including the composition and powers of the governing bodies such as the General Meeting of Shareholders (or shareholders) and the Board of Directors (or management committee). It sets out the rules for meetings, decision-making and other procedural matters.
Rights and obligations of participants
The company's articles of association should contain provisions concerning the rights and obligations of the company's shareholders or members, including rules for profit distribution, provisions for members to join and exit the company, and their liabilities.
Reorganization and Liquidation
The Articles of Association set out the conditions and procedures for a possible reorganization or liquidation of the company, including the procedure for the distribution of assets in the event of liquidation.
Other regulations
In addition to the above sections, the articles of association may also contain other provisions related to the characteristics of the business, additional obligations and rights of participants, profit distribution, etc., depending on the characteristics of the business and the requirements of the founders.
Conclusion
The Articles of Association are the fundamental document for a company registered in Poland. It must be carefully prepared and comply with Polish law as well as the specific needs and objectives of the business. The Articles of Association not only define the structure and operating rules of the company, but also serve as an important tool for protecting the rights and interests of its members.