Company Registration in Poland

Why Register a Company in Poland?

Many business enthusiasts around the world are wondering where is the best place to start or expand their business in Europe. When asking ourselves the same question, we found some of the most significant answers.

Strategic Location

Situated at the crossroads of Central and Eastern Europe, Poland offers a unique strategic advantage for businesses aiming to access multiple regions from a single, well-connected hub Supported by a highly developed motorway network, 14 civil airports, and the European Union’s third largest railway system.

Its location allows companies to reach major European markets within a few hours, ensuring smooth logistics, simplified distribution, and efficient supply-chain management. With strong road, rail, and air infrastructure, Poland has become a gateway not only to the EU but also to emerging Eastern markets, making it an ideal base for international expansion.

Dynamic and Resilient Economy

Poland is recognized as one of the most dynamic and resilient economies in Europe.

Over the past decades, it has shown consistent growth, even during periods when many other markets faced instability.

Poland is:

• number 6 biggest economy in European Union,
• number 5 biggest consumer market in EU,
• among the 20 largest economies in the world.

This long-term economic stability creates an environment where both new and established businesses can thrive. Investors appreciate Poland’s predictable regulatory system, expanding consumer market, and pro-business policies that encourage innovation and long-term strategic planning. For companies seeking a strong and reliable business environment, Poland offers both security and promising growth prospects.

Highly Skilled Workforce and Full EU Market Access

Poland is home to a well-educated, highly competent workforce renowned for strong technical, linguistic, and professional skills.

Companies benefit from specialists in fields such as:

• IT,
• engineering,
• finance,
• manufacturing,
• logistics and more.

It’s also worth noting that Poland’s unemployment rate has remained very low for many years – in 2025 it was only 5.6%.

Additionally, operating from Poland grants full access to the European Union’s single market – one of the world’s largest economic zones. This ensures seamless trade, free movement of goods and services, and the ability to operate across borders without unnecessary restrictions. For businesses aiming to scale across Europe, Poland offers both talent and unrestricted market potential.

A Popular and Trusted Choice for Global Entrepreneurs

For many years, Poland has been a highly attractive destination for both EU and non-EU entrepreneurs. Its balance of economic strength, low operational costs, and favourable business regulations has made it a preferred choice for thousands of international clients. Whether you are seeking a reliable corporate structure, a strategic base for European expansion, or an opportunity to benefit from a stable and innovative economy, Poland provides a versatile and future-ready environment. Entrepreneurs appreciate the country’s openness, efficiency, and long-standing reputation as a safe and promising location for international business.

Fully Online and Streamlined Process

Modern company registration in Poland is:

• fast,
• user-friendly,
• fully digital.

The entire formation procedure can be completed without the need for physical presence and traditional paperwork. Through secure online systems, all documents can be signed electronically, including those requiring full legal validity. This digital-first approach significantly reduces waiting times, simplifies compliance, and enables entrepreneurs from any part of the world to establish a Polish company with minimal effort. Whether you are launching a new project or relocating your structure, the online process makes the experience smooth and efficient.

Advantages of Registering a Company in Poland

Poland is a geographical and economic bridge between Eastern and Western Europe, attracting more and more investors and entrepreneurs every year. An attractive tax system, loyal leadership of the country and focus on an attractive business climate allow any projects to be launched and grow.

100% Online Process

Register your business entirely online with no need for physical documents.

The entire business registration process is conducted online, including the preparation and signing of the company agreement.

The registration application is submitted through the S24 online portal to the local court. There is no need to prepare physical documents, as all documents can be signed electronically using QES.

We assist with obtaining a qualified e-signature (QES) that is legally valid for all official procedures.

Cost-Effective Solutions

Our competitive pricing packages make it affordable to set up your company in Poland, with options tailored to your business needs.

In addition, our packages cover all government and court fees associated with company registration in Poland. We also provide a qualified electronic signature and a virtual office in Poland.

Importantly: For the most popular company type in Poland, the sp. z o.o. (the equivalent of an LLC), the minimum share capital is only PLN 5,000 (approximately €1,200).

Quick Turnaround Time

The online process speeds up company registration, allowing you to start operating in Poland within a short timeframe.

A company in Poland can be established in literally just a few days. The entire process is conducted online through the S24 portal.

Completing and submitting the registration form typically takes 1-2 days. After that, the application is sent to the local court, which enters the company into the National Court Register (KRS) within a few days up to a maximum of 2-3 weeks.

No Residency Requirements

Poland offers a highly accessible and investor-friendly environment for international entrepreneurs. You do not need to be a Polish resident – or even physically present in Poland – to establish a company. Foreign individuals and entities can own 100% of a Polish company, including the most popular structure, the limited liability company (Sp. z o.o.).

This flexibility makes Poland an attractive choice for global founders who want to enter the EU market without relocating. Most incorporation procedures can be completed remotely, and corporate governance does not require a local director or local shareholders.

What’s more, there are many companies in Poland that offer virtual offices and online accounting services. This means you don’t need to buy or rent property in Poland, and all accounting and compliance matters can be handled without ever traveling to the country.

Business-oriented tax system

Poland offers a highly competitive and flexible corporate tax environment tailored to support business growth. While the standard corporate income tax (CIT) rate is 19%, many companies-especially newly established entities and small taxpayers-can benefit from a reduced 9% CIT rate, making it one of the lowest effective corporate tax rates in the European Union. The only country with a lower headline rate is Estonia.

The preferential 9% CIT rate is available to:

• Small taxpayers whose gross sales revenue (including VAT) in the previous tax year did not exceed the equivalent of 2 million euros, converted according to the NBP exchange rate on the first business day of October.
• Companies whose revenues in the current tax year do not exceed the net equivalent of 2 million euros, converted according to the NBP exchange rate on the first business day of the year.
• Newly established companies, which may apply the 9% CIT rate in their first tax year.

This means that most new businesses entering the Polish market automatically qualify for the reduced rate, significantly lowering the cost of starting and operating a company.

Poland also offers an alternative tax regime known as the Estonian CIT, inspired by Estonia’s system. Under this regime:

• No CIT is paid on profits as long as they remain in the company,
• Tax is triggered only when profits are distributed, such as through dividends,
• This structure effectively allows companies to defer taxation and reinvest all profits into business growth.

However, the Estonian CIT regime has specific eligibility requirements. The key condition relates to employment. This regime is particularly attractive for companies planning dynamic development and reinvestment.

In addition, Poland provides a preferential tax regime for companies engaged in genuine research and development activities, known as the IP Box:

• Eligible income derived from qualifying intellectual property may be taxed at a reduced rate of just 5%.
• The reduced rate is applied through the annual tax return-during the year, the standard tax rules apply.
• Companies must meet strict statutory requirements, including conducting R&D activities, creating qualifying IP, keeping detailed records, and generating taxable income from that IP in Poland.

Because the rules are detailed and technical, companies often seek an individual tax ruling, which provides formal confirmation that they are eligible to apply the 5% IP Box rate.

Which structure is most suitable for foreign founders

For foreign founders planning to establish a company in Poland, in most cases the most practical and commonly chosen legal structure is the limited liability company known as a “Spółka z ograniczoną odpowiedzialnością” or simply “Sp. z o.o.”.

This type of entity offers a balanced combination of legal protection, operational flexibility and cost efficiency, making it well suited for early-stage digital product companies.

Taxes – detailed explanation

The corporate income tax (CIT) rates are as follows:

19% of the tax base.

9% of the tax base on revenues (income) other than capital gains for small taxpayers and newly established companies.

The reduced 9% rate is available to the following taxpayers:

• Small taxpayers whose gross sales revenue (including the amount of VAT due) did not exceed, in the previous tax year, the equivalent of 2 million euros, converted according to the average euro exchange rate announced by the National Bank of Poland on the first business day of October of the previous tax year, rounded to the nearest 1,000 PLN.
• Taxpayers whose revenues in the current tax year do not exceed the net amount of 2 million euros, converted according to the average euro exchange rate announced by the National Bank of Poland on the first business day of the given tax year, rounded to the nearest 1,000 PLN (which is usually January 2 of that year).

Additionally, newly established companies may apply the 9% CIT rate in their first tax year.

Estonian CIT

Alternative worth considering is the so-called Estonian CIT, which is a special corporate tax regime available in Poland. Under this system, companies do not pay corporate income tax on their profits as long as those profits remain within the company and are reinvested in its development. Tax is triggered only when profits are distributed, for example in the form of dividends.

However, the Estonian CIT regime comes with specific eligibility requirements. One of the key conditions is related to employment. A company using this regime must employ at least three full-time employees who are not shareholders. This requirement must be met for a period of at least 300 days within the tax year.

During the first year of using the Estonian CIT, the threshold is lower, and the company is required to employ at least one full-time non-shareholder employee.

IP BOX

Another alternative available in Poland is the preferential tax regime for companies engaged in research and development activities, known as the IP Box.

This system allows businesses to apply a significantly reduced corporate income tax rate of 5% to income generated from qualified intellectual property that has been created, developed or improved as part of R&D activities.

The benefit of the IP Box can only be applied in the annual tax return. This means that income earned during the year from qualifying intellectual property is taxed according to the company’s standard tax regime throughout the year, and only at the end of the year can the company calculate and apply the 5% rate to eligible income.

Eligibility for the IP Box is subject to strict statutory requirements. The most important conditions include:

• need to conduct genuine research and development activities,
• requirement to create qualifying intellectual property as part of those R&D activities,
• obligation to maintain separate and detailed accounting records that track all financial operations related to income generated from the qualifying IP,
• necessity of earning income from such IP that is subject to taxation in Poland and the requirement to incur qualifying expenses related to the creation, development or enhancement of that intellectual property.

Meeting the statutory conditions is essential, but in practice companies often seek confirmation of eligibility in the form of an individual tax ruling issued by the tax authorities. A positive ruling provides assurance that the application of the 5% IP Box rate is correct and compliant with Polish tax law.

Is VAT registration mandatory from the beginning?

VAT registration in Poland is not always mandatory from the beginning.

Company can benefit from the small-taxpayer VAT exemption as long as revenues (sales value) do not exceed 200,000 PLN in the previous or the current year.

This means that newly established companies may operate without being VAT-registered until they cross this threshold.

Starting January 1, 2026, the annual sales limit for this exemption will increase from 200,000 PLN to 240,000 PLN.

The VAT exemption threshold does not include the amount of VAT itself, and it also excludes the following categories of sales:

• Intra-EU distance sales of goods that are not subject to VAT in Poland, as well as distance sales of imported goods that are not taxed in Poland.
• Sales of goods and services that are exempt from VAT by their nature, except for certain categories such as transactions related to real estate.
• Sales of goods that are classified as fixed assets or intangible assets subject to depreciation.

If a business starts operating during the year, VAT registration is not required as long as the expected sales value does not exceed the proportional part of the 200,000 PLN threshold (or 240,000 PLN starting January 1, 2026), adjusted for the remaining number of days in that calendar year.

To calculate this proportional threshold, the number of days from the start of business activity until the end of the year is multiplied by the applicable annual VAT limit (200,000 PLN or, from 2026 onward, 240,000 PLN). The resulting figure is then divided by the total number of days in the year.

Summary – Is Poland Attractive for Foreign Investors?

Poland Business Statistics 2024

New Company Registrations in Poland

Comprehensive analysis based on REGON register data from the Polish Agency for Enterprise Development (PARP) and GUS statistics

Business Sector Distribution

Share of all registered companies in Poland by activity type (PKD classification, end of 2023)

Infographic: Sources: PARP (parp.gov.pl), GUS (stat.gov.pl) | Data for 2024 (sector breakdown as of end of 2023) PKD = Polska Klasyfikacja Działalności (Polish Classification of Activities)