Business
Poland — Business: Company Formation
A Polish sp. z o.o. needs PLN 5,000 minimum capital, notarised articles, and a KRS court fee of PLN 500 (PLN 250 via S24) plus a PLN 100 announcement fee.
VerifiedGovernment / official sourceBiznes.gov.pl and Trade.gov.pl — sp. z o.o. registrationLast reviewed: 2026-10-23
Why this matters
Understanding Poland's company formation process is vital for foreign investors seeking to establish a business in the country, as it impacts tax obligations and overall business operations.
Key facts
- A guide states the minimum share capital for a sp. z o.o. is PLN 5,000, with contributions paid in and articles notarised.
- The standard KRS court fee is PLN 500, reduced to PLN 250 when the articles are made through the S24 system.
- A separate PLN 100 fee covers announcement of the entry in the Court and Economic Monitor.
- The company must be entered in the KRS; fees can be paid through e-Payments, bank transfer, card or BLIK. Fees come from older sources so confirm them.
Steps
- Step 1: Choose a Business Structure — Decide on the most suitable business structure for the company, considering factors such as liability, tax implications, and ownership.
- Step 2: Register the Business with GUS — Submit an application to the Central Statistical Office (GUS) for business registration, providing required documentation and information.
- Step 3: Register the Business with KRS — Register the business with the National Court Register (KRS), which will issue a company identification number (REGON).
- Step 4: Obtain a Tax Identification Number — Obtain a tax identification number (NIP) from the Polish Tax Authority.