Poland company formation requirements
One founder is enough. A notary is needed on some routes only. Part of it can be done online.
| Minimum capital | PLN 5 000Kancelaria Sejmu · 09-24 |
|---|---|
| Paid before registration | In fullKancelaria Sejmu · 09-24 |
| Notary | Depends on the routeKancelaria Sejmu · 09-24 |
| Formed online | PartlyKancelaria Sejmu · 09-24 |
| Time to register | 7 daysKancelaria Sejmu · 09-24 |
| Founders, minimum | 1Kancelaria Sejmu · 09-24 |
| Business register | Krajowy Rejestr SądowyKancelaria Sejmu · 09-24 |
Founders living abroad, every country · Every country side by side: Do you need a notary to open a company in Europe? · Open a company in Europe online
Poland company formation cost
Forming an Sp. z o.o. carries 2 charges set by law. The capital is separate: it stays in the company.
| National Court Register entry | PLN 500Kancelaria Sejmu · 09-24 |
|---|---|
| Court and Commercial Monitor announcement | PLN 100Kancelaria Sejmu · 09-24 |
| Notary's fee for the incorporation deed | not confirmed yet |
Poland company formation for non-residents
Yes. A founder may live outside the country. Founders and board members may live anywhere; the act sets no residence condition. Nationality does not matter: the act sets no nationality condition on founders or board members. A representative for service of documents in Poland is required for a board member (or similar person) whose address is outside the EU.
| Founder living abroad | yes Kancelaria Sejmu · 09-24 |
|---|---|
| Founder from outside the EU | yes Kancelaria Sejmu · 09-24 |
| Local contact or address | yes Kancelaria Sejmu · 09-24 |
| Filing in English | no figure yet |
Company tax in Poland
| Corporate income tax (standard) | 19 % taxable income (dochód)Kancelaria Sejmu · 09-24 |
|---|---|
| Corporate income tax (small taxpayer / new company) | 9 % revenue other than capital gains, revenue in the tax year ≤ PLN equivalent of EUR 2,000,000Kancelaria Sejmu · 09-24 |
| VAT, standard rate | 23 %Kancelaria Sejmu · 09-24 |
Sources and licences
Sources: Source: Dziennik Ustaw via api.sejm.gov.pl (Kancelaria Sejmu), [act citation], read [date]
Not complete yet: at least one figure above has not been published by an official source. Updated 2026-09-24. How we check.