Europe
Limited liability company (sp. z o.o.) · PLN5,000 minimum capital · fund the capital before registration on the notarial route
Non-EU investors can form a limited liability company
Article 4 allows foreign persons outside the EU/EEA to establish or acquire shares in an sp. z o.o. and other listed company forms. EU/EEA persons operate on the same terms as Polish citizens.
Non-EU board member · work permit after 6 months a year
A foreign board member who stays in Poland for the role more than 6 months in any 12 needs a work permit from the voivode. Firms under a year old or below the income and staffing tests get permits of up to 1 year.
PLN5,000 minimum capital
Registration and document costs are separate. The ordinary notarial route requires contributions before registration; the S24 route has its own payment rules.
19% CIT · 9% for small and new companies
The standard rate is 19%. Eligible small and new taxpayers use 9% on non-capital-gains income; the current-year revenue ceiling is €2 million, with separate prior-year small-taxpayer eligibility and restructuring exclusions.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
PAIH describes the domestic market and transport position within Europe. Compare regional customer demand and the logistics needed to fulfil orders.
Businesses can examine production partners and logistics for a specific product.
Appoint an authorised representative and obtain KRS registration before operating. Article 15 restricts the branch to activities the parent already carries on abroad.
A foreign company can register a representative office that may only advertise and promote it. The ministry entry lasts two years and can be renewed for two more.
This subsidiary form separates company obligations from its owners. Plan the articles, management board and National Court Register filing.
Do not apply the later-payment timetable for the online S24 route to an ordinary notarial formation. Choose the route before arranging the transfer.
Incorporation documents must already have been signed.
National observations help frame the market. They do not measure demand for your specific product.
97.0% of GDP
2025
88.6% of population
2024
US$1.04tn
USD · 2025
36.4m
people · 2025
3.6%
2025
Tell us what you sell, where you operate and what you want to achieve.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
