01 · Formation budget
One-off incorporation costs
The PLN 5,000 minimum share capital is only one line in a proper formation budget. It remains in the company for business use; it is not a fee paid to the registry or formation provider.
The actual cost depends on the ownership chain, formation route, number and origin of foreign documents, signing method, registered-office scope and post-registration compliance.
Minimum share capital
PLN 5,000 — company funding rather than a service cost, but it must be provided.
KRS registration
A fixed court fee; the electronic S24 route is generally less expensive than a customised notarial route.
Notarial deed
Varies with share capital, document complexity, copies and related acts.
Electronic signature
Commonly a few hundred złoty per signatory, depending on provider and validity period.
Translations and authentication
Depends on country, language, document count and urgency.
Registered office
Usually monthly or annual; scanning, forwarding and workspace may be separate.
Formation support
Depends on ownership, documents, route and regulated activity.
02 · Recurring obligations
Ongoing operating costs
Full accounting
A sp. z o.o. keeps accounting books under the Accounting Act. Fees normally scale with transactions, VAT, payroll, currencies and reporting complexity.
Office and annual compliance
Budget for registered-office renewal, annual accounts, CIT-8 and professional preparation time even where the registry filing itself is free.
Corporate income tax
CIT is generally 9% for qualifying small or new taxpayers and 19% at the standard rate. Eligibility must be assessed.
VAT and KSeF
VAT-registered businesses file JPK_V7. By August 2026 mandatory KSeF already applies broadly, with a temporary 2026 exception for the smallest monthly invoicing volumes.
Payroll and ZUS
These arise where the company employs people or pays remuneration within Polish contribution rules—not merely because the company exists.
e-Doręczenia
KRS companies formed from 2025 obtain an address during registration; companies already in KRS before 2025 have generally needed one since 1 April 2025.
03 · Budget discipline
Cost-saving notes for foreign founders
Use S24 only when it fits
S24 can reduce notarial and filing costs, but bespoke governance or transfer restrictions may justify a notarial deed.
Choose signing tools early
A qualified signature can be practical for a foreign signatory without Polish electronic identity. Confirm compatibility before ordering.
Compare the full bundle
For office and accounting packages, compare limits, annual-statement fees, mail handling and exit terms—not only monthly price.
Practical next step
Get a route matched to your company.
Tell us about the owners, activity and expected local operations. We will map the suitable formation and service scope.
Request an entry plan ↗Official sources
S24 registration↗Corporate income tax↗e-Delivery timetable↗Figures are indicative and can change with official fees, inflation and provider pricing. General information as of 11 August 2026; not a quotation, legal advice or tax advice.