- Remote setup
- Possible
- Visit, notary or lawyer
- Depends on route
- Local director
- No
- Registered address
- Not stated
- Minimum capital
- PLN 5,000
- Yearly upkeep
- Financial statements
- EU member
- Yes
- IWG business address
- 31 centresfrom $44/mo
What the registry requires
| Company type | Spółka z ograniczoną odpowiedzialnością (sp. z o.o.) |
|---|---|
| Registry | National Court Register (KRS) – registry courts; Ministry of Justice S24 portal |
| Government filing fee | PLN 350 — S24 online: PLN 250 court fee + PLN 100 Monitor Sądowy i Gospodarczy announcement = PLN 350. Traditional route with notarial articles (PRS): PLN 500 court fee + PLN 100 MSiG; PLN 17 stamp duty if a proxy files. |
| Registration time | The registry court should examine an S24 application within 1 day of receipt and a standard application within 7 days (statutory targets); after corrections, 7 days from removal of defects. |
| Resident director | biznes.gov.pl states no nationality or residency requirement for management board members; the board may consist of shareholders or third parties. |
| Visit, notary or lawyer | S24 online formation uses model articles signed with a qualified electronic signature, Trusted Profile or Polish e-ID; the official S24 FAQ is silent on foreign eIDs or persons without PESEL. Otherwise the articles are executed before a Polish notary, where a proxy can act for an absent founder. |
| Registered address | The registered office and address must be stated in the application; the official pages do not state any requirement to hold title to premises or whether a virtual office is accepted. |
| Minimum capital | PLN 5,000 |
| Corporate tax | 19 % standard CIT; 9 % for small taxpayers and start-ups with revenue up to EUR 2 million (podatki.gov.pl). |
| Every year | The company prepares financial statements at the end of each financial year for approval by the shareholders' meeting and files them with the KRS; the official page consulted does not give the filing deadline. |
What it costs
- Government filing fee
- PLN 350
- ≈ $91 at ECB rates
S24 online: PLN 250 court fee + PLN 100 Monitor Sądowy i Gospodarczy announcement = PLN 350. Traditional route with notarial articles (PRS): PLN 500 court fee + PLN 100 MSiG; PLN 17 stamp duty if a proxy files.
- Every year
- Financial statements
The company prepares financial statements at the end of each financial year for approval by the shareholders' meeting and files them with the KRS; the official page consulted does not give the filing deadline.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Poland, step by step
- Choose the route: S24 model articles online, or bespoke articles as a notarial deed.
- Sign the articles (electronically in S24, or before a notary, possibly via a proxy) and appoint the management board.
- Cover the share capital of at least PLN 5,000 – in cash only if using S24, within 7 days of registration.
- File the registration application with the registry court through S24 or the PRS portal and pay the court and MSiG fees.
- After entry in the KRS, obtain NIP/REGON updates and register for VAT if required.
- Prepare and file financial statements with the KRS every year.
Corporate tax in Poland
19% CIT (9% small). 19 % standard CIT; 9 % for small taxpayers and start-ups with revenue up to EUR 2 million (podatki.gov.pl).
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Trying to contribute assets in kind through S24, which allows cash contributions only.
- Signing the S24 articles and waiting more than 7 days to file, after which the application is rejected.
- Assuming a foreign electronic signature will be accepted in S24 without checking with the registry court.
Compare Poland with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 LatviaSIA | €75≈ $86 | 1–3 working days | 20% on distributed | Not stated | e-signature or notary | Board statement | Annual report to VID |
 Polandsp. z o.o. | PLN 350≈ $91 | 1 day (S24) | 19% CIT (9% small) | No | Depends on route | Not stated | Financial statements |
| €85.15≈ $97 | Not stated | 19% / 25.8% | No | Notary required | Dutch address | Annual accounts | |
 DenmarkApS | DKK 670≈ $102 | Same day (digital) | 22% corporate tax | No | Not required | Real Danish address | Annual report yearly |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
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Sources
- Court fees PLN 250 (S24) / PLN 500 (PRS); 1-day and 7-day examination targets; signature types — biznes.gov.pl, checked September 27, 2026
- S24: PLN 250 court fee, PLN 100 MSiG, 1-day examination, cash contributions only — biznes.gov.pl, checked September 27, 2026
- PLN 5,000 minimum capital; no board residency rule; financial statements; foreign shareholders — biznes.gov.pl, checked September 27, 2026
- S24 signature methods; 7-day filing deadline; address field rules — ekrs.ms.gov.pl, checked September 27, 2026
- CIT 19 % / 9 % — podatki.gov.pl, checked September 27, 2026 (search extract)