Doing business in Poland: which company you can open and what you keep
For the chosen owner 9 of 11 legal forms are available, including a sole proprietorship (JDG). At revenue of PLN 300,000 and costs of PLN 60,000 a year, the most is kept in: Sole proprietorship (JDG), lump-sum tax (ryczałt), PLN 174,085 net a year. Rates for 2026.
Your situation
Results update with every change. Amounts without VAT.
Which company form can you open and what does the owner keep?
Every Polish legal form with a yes or no for the chosen owner, the reason and the provision. Net is the yearly profit after taxes and contributions at the revenue and costs entered.
| Form | For you | Net per year | Legal basis |
|---|---|---|---|
| Sole proprietorship (JDG) | Available Available on the same terms as for Polish citizens.From 1 November 2026 a foreign person applying for CEIDG registration must have a PESEL number or, if none was assigned, an EU cross-border eIDAS identifier. Existing entries lacking them must be updated by 1 June 2030 or will be deleted. |
| art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Limited liability company (sp. z o.o.) | Available Available on the same terms as for Polish citizens. |
| art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Unregistered small-scale activity (działalność nierejestrowana) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Simple joint-stock company (P.S.A.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Joint-stock company (S.A.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| General partnership (sp. j.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Limited partnership (sp. k.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Limited joint-stock partnership (S.K.A.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Professional partnership (sp. p.) | Available Available on the same terms as for Polish citizens. | not compared in the calculator | art. 3 pkt 6, art. 4 ust. 1, Dz.U. 2026 poz. 1313checked 5 November 2026 |
| Branch of a foreign business (oddział) | Not available Not for an individual: a branch or representative office is opened by a foreign business. | art. 14-19, Dz.U. 2026 poz. 1313checked 5 November 2026 | |
| Representative office (przedstawicielstwo) | Not available Not for an individual: a branch or representative office is opened by a foreign business. | art. 21-26, art. 29, Dz.U. 2026 poz. 1313checked 5 November 2026 |
How does the owner's net change at a different revenue?
Yearly net in each available form at revenue from one fifth to three times the amount entered, with the same share of costs. The vertical line is the revenue entered (PLN 300,000).
- Sole proprietorship (JDG), tax scale
- Sole proprietorship (JDG), flat tax
- Sole proprietorship (JDG), lump-sum tax (ryczałt)
- Limited company (sp. z o.o.), one shareholder
- Limited company (sp. z o.o.), two or more shareholders
| Yearly revenue | Sole proprietorship (JDG), tax scale | Sole proprietorship (JDG), flat tax | Sole proprietorship (JDG), lump-sum tax (ryczałt) | Limited company (sp. z o.o.), one shareholder | Limited company (sp. z o.o.), two or more shareholders |
|---|---|---|---|---|---|
| Yearly revenue: PLN 60,000 | PLN 19,688 | PLN 15,948 | PLN 14,633 | PLN 4,040 | PLN 37,128 |
| Yearly revenue: PLN 97,000 | PLN 46,351 | PLN 39,924 | PLN 36,045 | PLN 26,936 | PLN 60,024 |
| Yearly revenue: PLN 133,000 | PLN 69,390 | PLN 63,252 | PLN 60,525 | PLN 49,212 | PLN 82,300 |
| Yearly revenue: PLN 170,000 | PLN 92,774 | PLN 86,952 | PLN 85,685 | PLN 72,108 | PLN 105,196 |
| Yearly revenue: PLN 206,000 | PLN 111,190 | PLN 109,137 | PLN 110,165 | PLN 94,385 | PLN 127,473 |
| Yearly revenue: PLN 243,000 | PLN 128,655 | PLN 131,938 | PLN 135,325 | PLN 117,280 | PLN 150,368 |
| Yearly revenue: PLN 279,000 | PLN 145,647 | PLN 154,123 | PLN 159,805 | PLN 139,557 | PLN 172,645 |
| Yearly revenue: PLN 316,000 | PLN 163,111 | PLN 176,924 | PLN 184,965 | PLN 162,453 | PLN 195,541 |
| Yearly revenue: PLN 352,000 | PLN 180,103 | PLN 199,109 | PLN 201,950 | PLN 184,730 | PLN 217,818 |
| Yearly revenue: PLN 389,000 | PLN 197,566 | PLN 221,907 | PLN 227,110 | PLN 207,625 | PLN 240,713 |
| Yearly revenue: PLN 425,000 | PLN 214,558 | PLN 243,824 | PLN 251,590 | PLN 229,902 | PLN 262,990 |
| Yearly revenue: PLN 462,000 | PLN 232,023 | PLN 266,349 | PLN 276,750 | PLN 252,798 | PLN 285,886 |
| Yearly revenue: PLN 498,000 | PLN 249,015 | PLN 288,266 | PLN 301,230 | PLN 275,074 | PLN 308,162 |
| Yearly revenue: PLN 535,000 | PLN 266,479 | PLN 310,792 | PLN 326,390 | PLN 297,970 | PLN 331,058 |
| Yearly revenue: PLN 571,000 | PLN 283,471 | PLN 332,709 | PLN 350,870 | PLN 320,247 | PLN 353,335 |
| Yearly revenue: PLN 608,000 | PLN 300,934 | PLN 355,234 | PLN 376,030 | PLN 343,142 | PLN 376,230 |
| Yearly revenue: PLN 644,000 | PLN 317,926 | PLN 377,151 | PLN 400,510 | PLN 365,419 | PLN 398,507 |
| Yearly revenue: PLN 681,000 | PLN 335,391 | PLN 399,677 | PLN 425,670 | PLN 388,315 | PLN 421,403 |
| Yearly revenue: PLN 717,000 | PLN 352,383 | PLN 421,593 | PLN 450,150 | PLN 410,592 | PLN 443,680 |
| Yearly revenue: PLN 754,000 | PLN 369,847 | PLN 444,119 | PLN 475,310 | PLN 433,487 | PLN 466,575 |
| Yearly revenue: PLN 790,000 | PLN 386,839 | PLN 466,036 | PLN 499,790 | PLN 455,764 | PLN 488,852 |
| Yearly revenue: PLN 827,000 | PLN 404,302 | PLN 488,561 | PLN 524,950 | PLN 478,660 | PLN 511,748 |
| Yearly revenue: PLN 863,000 | PLN 421,294 | PLN 510,478 | PLN 549,430 | PLN 500,936 | PLN 534,024 |
| Yearly revenue: PLN 900,000 | PLN 438,759 | PLN 533,004 | PLN 574,590 | PLN 523,832 | PLN 556,920 |
How to set up a company in Poland step by step?
- The registry court decides a KRS application within 7 days of receipt, and an S24 company application within one day. Applications to the register of entrepreneurs are filed electronically only.
- From 1 November 2026 a foreign person applying for CEIDG registration must have a PESEL number or, if none was assigned, an EU cross-border eIDAS identifier. Existing entries lacking them must be updated by 1 June 2030 or will be deleted.
- A KRS application covering acquisition of shares must state whether the applicant is a foreigner under the Act on Acquisition of Real Estate by Foreigners.
- The CEIDG application is signed with a qualified e-signature, trusted profile or personal e-ID signature (or in person at a municipal office). CEIDG forwards data to the tax office (NIP) and then to GUS (REGON) and ZUS; ZUS registration can be requested in the same application.
- Social insurance (ZUS) registration is due within 7 days of the insurance obligation arising (for a business owner registering themselves and for employers registering staff).
- A company entered in KRS receives NIP and REGON automatically from the taxpayer and REGON registers. Within 21 days of entry it files supplementary data (bank accounts, business locations, bookkeeper) with the tax office.
- An application to register a change in KRS is due within 7 days of the event, unless a specific rule provides otherwise.
- A capital company in organisation (after signing, before KRS entry) may start business before registration; other KRS entities start after entry.
Which documents and what residence status are needed?
EU and EEA citizens need no residence or business permit. They need Polish numbers and an electronic signature:
- A temporary protection beneficiary receives a PESEL number with UKR status on an application filed at any municipal office within 30 days of crossing the Polish border. Missing the deadline ends temporary protection.
- A foreigner residing in Poland is recorded in the PESEL register and receives a PESEL number ex officio upon registering permanent or temporary residence (meldunek) at the municipality. The number is assigned by the digital affairs minister as a technical act, not a decision.
- A person required by other laws (e.g. tax or social insurance) to have a PESEL obtains it on a written application to any municipal office, stating the legal basis. Foreigners from outside the EU, EFTA-EEA, Switzerland and UK withdrawal-agreement beneficiaries must apply in person.
- EU, EFTA-EEA and Swiss citizens (and their family members) must register their place of permanent or temporary stay by the 30th day after arrival; other foreigners by the 4th day. Foreigners staying in Poland no longer than 30 days are exempt.
- A trusted profile (profil zaufany) is confirmed at a confirmation point (consul, tax office, voivode, ZUS, NFZ) on the basis of an ID card, passport or other document, but always for a person with a PESEL number; self-confirmation via online banking, a qualified signature or personal profile also requires PESEL. A foreigner without PESEL cannot get a trusted profile or trusted signature.
- An electronic declaration of intent with a qualified electronic signature (QES) is equivalent to written form. QES is issued by qualified trust service providers and does not require a trusted profile, so it is the main e-signature route for a foreigner without PESEL.
What tax applies to profit paid from Poland abroad (Germany)?
| Statutory rate | Treaty rate | |
|---|---|---|
| Dividends | 19% | 15% |
| Dividends to a company holding at least 10% | 19% | 5% |
| Interest | 20% | 5% |
| Royalties | 20% | 5% |
The MLI convention does not modify this treaty.
A parent company from the EU, EEA or Switzerland pays no dividend tax when it holds at least 10% for 24 months and meets the other conditions.
A treaty rate needs a certificate of tax residence of the recipient. Above the threshold the payer first withholds the statutory rate and the tax office refunds the excess.
- Poland-Germany double tax treaty (UPO): maximum Polish WHT: dividends 5% with a holding of at least 10% (15% otherwise), interest 5%, royalties 5%; the treaty is not modified by the MLI. Domestic exemptions (CIT Act Art. 22(4) and Art. 21(3)) may give 0%.
- Tax on dividends and other profit distributions paid by Polish companies to foreign companies is 19% of gross income, subject to the double tax treaty (UPO) and the parent-subsidiary exemption.
- Withholding tax (WHT) on interest, royalties (copyright, patents, trademarks, know-how) and equipment rental paid to a foreign company is 20% of gross income. A double tax treaty (UPO) or the exemption in Art. 21(3) can reduce it.
How to hire a foreigner in Poland?
- Since 1 June 2025, employing foreigners is governed by the Act of 20 March 2025 on the conditions for entrusting work to foreigners (Dz.U. 2025 poz. 621), replacing the Employment Promotion Act rules. A foreigner is anyone without Polish citizenship.
- The Act does not apply to EU, EEA (EFTA) citizens and UK citizens covered by the Withdrawal Agreement - they may work without a permit. Free labour-market access also applies to Swiss citizens with a right of residence, family members of EU and Polish citizens, holders of permanent residence or EU long-term resident permits, refugees, subsidiary and temporary protection beneficiaries, among others.
- The Act does not apply to work by a foreigner registered in CEIDG (sole proprietorship register) performed under a civil-law contract within their business - such a B2B contract needs no work permit or declaration.
- A work permit is issued in four cases: work under a contract with a Polish entity (or temp agency), serving on a company board, as proxy or managing a limited partnership, posting by a foreign employer, and seasonal work. The Act no longer uses type letters A-E; the declaration of entrusting work (oświadczenie) is a separate route.
- A work permit for a Polish employer is issued if the foreigner's pay is not lower than that of comparable employees and not below the minimum wage, and working time is between 1/4 and full time (pro rata pay for part-time).
- The Act has no labour market test (starosta's information on lack of local candidates). Instead, a county head (starosta) may list occupations for which permits are refused due to the local labour market; the voivode approves the list and the ministry keeps a public register in BIP.
Which tax and ZUS deadlines does a company have in 2026?
Dates computed from the law: when a deadline falls on a Saturday or a public holiday, it moves to the next working day. Deadlines for: Sole proprietorship (JDG), lump-sum tax (ryczałt).
Every month
- by day 20Lump-sum tax (ryczałt)
- by day 20Own ZUS contributions
- by day 25VAT return and JPK_V7M
Once a year
- 30 April 2026Annual return PIT-28 for 2025
- 20 May 2026Annual health contribution settlement for 2025
What do the Polish names used by offices mean?
- JDG (jednoosobowa działalność gospodarcza)
- sole proprietorship. A business run by one person in their own name, liable with all personal assets; registered in CEIDG.
- sp. z o.o. (spółka z ograniczoną odpowiedzialnością)
- limited liability company. A company with share capital; shareholders are not liable for its debts, board members may be (art. 299 KSH); registered in KRS.
- P.S.A. (prosta spółka akcyjna)
- simple joint-stock company. A joint-stock company without fixed share capital, designed for start-ups.
- CEIDG
- Central Register and Information on Business. Free online register of sole proprietorships; one application also reaches the tax office, ZUS and GUS.
- KRS (Krajowy Rejestr Sądowy)
- National Court Register. Court register of companies and branches; entry is required before a company starts operating as such.
- S24
- online company registration. The court system for setting up a sp. z o.o. or P.S.A. online from a template agreement.
- ZUS (Zakład Ubezpieczeń Społecznych)
- Social Insurance Institution. Collects social security (pension, disability, sickness, accident) and health contributions.
- składka zdrowotna
- health contribution. Contribution to the public health fund (NFZ); for a business owner it depends on the tax form and income.
- ulga na start / preferencyjny ZUS / mały ZUS plus
- start relief / preferential ZUS / small ZUS plus. Lower social security for new sole proprietors: no social contributions for 6 months, then a reduced base for 24 months, then optionally an income-based base below a revenue limit.
- skala podatkowa
- progressive tax scale. Default PIT for individuals and sole proprietors: two rates with a tax-free amount.
- podatek liniowy
- flat income tax. Optional single-rate PIT on business income for sole proprietors, without the tax-free amount.
- ryczałt od przychodów ewidencjonowanych
- lump-sum tax on revenue. Optional PIT on revenue (not income) at a rate set for the type of activity; costs are not deducted.
- CIT
- corporate income tax. Tax on company profit, with a lower rate for small taxpayers and new companies.
- estoński CIT (ryczałt od dochodów spółek)
- Estonian CIT. Optional regime where company profit is taxed only when distributed.
- podatek u źródła (WHT)
- withholding tax. Tax withheld by the Polish payer on dividends, interest and royalties paid abroad; treaty rates may be lower.
- UPO (umowa o unikaniu podwójnego opodatkowania)
- double tax treaty. Bilateral treaty that splits taxing rights and caps withholding tax between Poland and another country.
- certyfikat rezydencji
- certificate of tax residence. Document from the foreign tax office needed to apply a treaty rate or exemption.
- zakład (stała placówka)
- permanent establishment. A fixed place of business or dependent agent in Poland that makes a foreign company taxable in Poland.
- VAT, odwrotne obciążenie
- VAT, reverse charge. For B2B services from abroad the Polish business customer usually accounts for VAT instead of the supplier.
- KSeF (Krajowy System e-Faktur)
- National e-Invoicing System. Mandatory national platform for issuing and receiving structured VAT invoices.
- JPK (jednolity plik kontrolny)
- standard audit file for tax. Electronic files with VAT records and books sent to the tax office.
- KPiR (podatkowa księga przychodów i rozchodów)
- tax revenue and expense ledger. Simplified bookkeeping for sole proprietors on the scale or flat tax.
- pełna księgowość (księgi rachunkowe)
- full accounting books. Double-entry accounts required for companies and for larger sole proprietors.
- PKD (Polska Klasyfikacja Działalności)
- Polish classification of business activities. Activity codes chosen at registration; they also decide the lump-sum tax rate and regulated status.
- działalność regulowana / koncesja
- regulated activity / licence. Activities that need a register entry, permit or licence before starting.
- NIP, REGON, PESEL
- tax ID, statistical ID, personal ID number. Polish identifiers: NIP for tax, REGON for statistics, PESEL for people (a foreign person registering in CEIDG from 1 November 2026 needs a PESEL or an EU eIDAS identifier).
- Profil Zaufany / podpis kwalifikowany
- trusted profile / qualified e-signature. Ways to sign online applications to Polish offices.
- e-Doręczenia
- electronic registered delivery. Official electronic address for letters from public offices.
- Biała lista podatników VAT
- VAT whitelist. Public register of VAT taxpayers and their bank accounts used to verify payments.
- CRBR (Centralny Rejestr Beneficjentów Rzeczywistych)
- beneficial owners register. Register where companies report the people who ultimately own or control them.
- umowa o pracę / zlecenie / o dzieło
- employment contract / mandate contract / contract for specific work. Three ways to engage a person, with different ZUS, tax and labour-law protection.
- PPK (pracownicze plany kapitałowe)
- employee capital plans. Workplace pension scheme the employer must offer, with employer and employee contributions.
- PSI (Polska Strefa Inwestycji)
- Polish Investment Zone. CIT or PIT exemption for new investments that meet cost and quality criteria, by region.
- oddział / przedstawicielstwo
- branch / representative office. Ways for a foreign company to operate in Poland without a Polish subsidiary.
Where to calculate the details?
JDG or sp. z o.o. (in Polish) Detailed comparison with the CIT rate choiceB2B calculator (in Polish) Net from an invoice on the scale, flat tax and ryczałtEmployer cost (in Polish) What an employee on a contract costsBusiness accounts ranking (in Polish) Current business bank account offersData in Claude, ChatGPT and the API The same calculations in assistants and through the API
Frequently asked questions about a company in Poland
- Can a foreigner open a sole proprietorship (JDG) in Poland?
- Persons from EU member states and EFTA-EEA states (Iceland, Liechtenstein, Norway) may run a business in Poland on the same terms as Polish citizens, including as a sole proprietorship (JDG). From 1 November 2026 a foreign person applying for CEIDG registration must have a PESEL number or, if none was assigned, an EU cross-border eIDAS identifier. Existing entries lacking them must be updated by 1 June 2030 or will be deleted.
- How much capital does a sp. z o.o. need and how is it registered?
- A limited liability company (sp. z o.o.) needs share capital of at least PLN 5,000; the nominal value of a share is at least PLN 50. A sp. z o.o. can be formed online in the S24 system on a standard template, signed with a qualified e-signature, trusted profile (profil zaufany) or personal e-ID signature. Capital must be in cash and paid within 7 days of KRS registration; the registration application must be filed within 7 days of signing or the agreement dissolves. Shareholders of a sp. z o.o. are not liable for its debts. Management board members are jointly and severally liable if enforcement against the company fails, unless they show e.g. that bankruptcy or restructuring was filed in time or that the creditor suffered no loss (art. 299 KSH).
- What tax applies to a dividend paid abroad?
- Tax on dividends and other profit distributions paid by Polish companies to foreign companies is 19% of gross income, subject to the double tax treaty (UPO) and the parent-subsidiary exemption. A dividend from a Polish company is WHT-exempt when the recipient is an EU/EEA company taxed there on worldwide income and not exempt from tax, holding directly at least 10% for an uninterrupted 2 years (the period may be completed after payment). For Swiss companies the threshold is 25%; shares must be held under ownership title.
- When must a company register with ZUS and the beneficial owners register?
- Social insurance (ZUS) registration is due within 7 days of the insurance obligation arising (for a business owner registering themselves and for employers registering staff). General, limited, limited joint-stock, professional partnerships, sp. z o.o., P.S.A. and non-public S.A. report beneficial owners to the CRBR register within 14 days of KRS entry, and changes within 14 days.
- Is a work permit needed to hire a foreigner?
- Since 1 June 2025, employing foreigners is governed by the Act of 20 March 2025 on the conditions for entrusting work to foreigners (Dz.U. 2025 poz. 621), replacing the Employment Promotion Act rules. A foreigner is anyone without Polish citizenship. The Act does not apply to EU, EEA (EFTA) citizens and UK citizens covered by the Withdrawal Agreement - they may work without a permit. Free labour-market access also applies to Swiss citizens with a right of residence, family members of EU and Polish citizens, holders of permanent residence or EU long-term resident permits, refugees, subsidiary and temporary protection beneficiaries, among others. The Act does not apply to work by a foreigner registered in CEIDG (sole proprietorship register) performed under a civil-law contract within their business - such a B2B contract needs no work permit or declaration.
Sources: acts in the Journal of Laws (ELI), double tax treaties, websites of the Ministry of Finance, ZUS and other offices; euro rate from the NBP table.
Information, not tax or legal advice. Check your own case with a tax adviser before deciding.