What the cost of a company in Poland is made of
In Poland a limited liability company (sp. z o.o.) can be registered on two routes, and the court fee differs. Online in the S24 system, with articles on the fixed template and cash contributions only, the court fee for the entry in the register is PLN 250. With articles drawn up as a notarial deed, needed for bespoke articles or contributions in kind, the court fee is PLN 500, and the notary’s fee comes on top: the regulation on notary fees sets only maximum brackets, PLN 100 for a value up to PLN 3,000, then PLN 100 plus 3% of the excess, based on the value stated by the parties, so no figure is printed for the articles. On the S24 route the board’s capital-coverage statement adds a court fee of PLN 40. The 100 zł announcement fee in Monitor Sądowy i Gospodarczy no longer applies, since the duty to publish new entries was repealed from 29 November 2025.
The minimum share capital is PLN 5,000, with a share worth at least PLN 50. The tax on civil law transactions (PCC) on the company agreement comes to PLN 25 on the minimum capital, paid within 14 days of concluding it. The registry court considers an S24 application within 1 day of receipt and one with notarial articles within 7 days; no official end-to-end time is published.
Non-EU foreigners without a residence title can set up a limited liability company, but online KRS filings use a trusted profile, which needs a PESEL number. A board member whose address for service is outside the EU names a proxy for service in Poland, and the register records the company’s seat and address.
The company keeps full accounting records. Its financial statements are prepared within 3 months of the balance sheet date, approved within 6 months and filed in the court register within 15 days of approval; no fee for that filing is published.
On Accountanty 110 firms publish a yearly price for accounting and 50 a price for formation, so the calculator shows their range; 26 publish a price for a registered office and 10 for VAT registration. The official fees above are separate from what a firm charges for its services: ask each firm to show the two apart in its quote.
