Registering a company in Poland is cheap in official fees: a sole proprietorship (JDG) is free, and an S24 sp. z o.o. costs about 274 PLN: a 250 PLN court fee plus roughly 24 PLN of PCC tax. The notarial route costs 500 PLN in court fees plus notary charges.
How Much Does It Cost to Register a Sp. z o.o. in Poland?
An sp. z o.o. registered online through the Ministry of Justice’s S24 system costs about 274 PLN in mandatory state charges: a 250 PLN court fee for the KRS entry plus roughly 24 PLN of PCC tax on the minimum share capital. The notarial route costs 500 PLN in court fees plus the notary’s own fee.
S24. The court fee is 250 PLN, paid through the system. You sign a standard template agreement using a qualified electronic signature, trusted profile, or Polish e-ID, no notary involved. The S24 route works only for standard company structures; custom articles of association and in-kind contributions are not available.
Notary. The court fee doubles to 500 PLN, and the notary charges separately for the deed. Notary fees are capped by a statutory maximum tariff that scales with capital. For the 5,000 PLN minimum the maximum is about 160 PLN net, with copies, VAT, and the PCC the notary collects on top. You need this route for non-standard provisions, preferred shares, or in-kind contributions.
PCC tax. Either way, the company agreement carries 0.5% PCC tax. The base is your share capital minus the court fee and other agreement-related costs, roughly 24 PLN via S24 on the minimum capital. Via S24 the company itself files form PCC-3 and pays within 14 days of signing; before a notary, the notary calculates and collects the PCC after the statutory deductions.
Share capital is not a fee. In the notarial route, the full capital (at least 5,000 PLN, minimum 50 PLN per share) must be covered before the application is filed; in S24, where only cash contributions are allowed, it may instead be covered within 7 days of the KRS entry. Either way, the money stays in the company and can be spent on business expenses after registration.
How Much Does It Cost to Register a JDG in Poland?
Registering a sole proprietorship (JDG) in the CEIDG register is free, submitting the application is free of charge. The catch for foreign founders is eligibility: EU/EEA, Swiss, and US citizens qualify directly, while other non-EU nationals need a qualifying residence basis such as permanent residence, EU long-term resident status, refugee status, subsidiary protection, temporary protection, or a Pole’s Card. A plain work permit, visa, or PESEL number is not enough.
If you do not qualify for a JDG, an sp. z o.o. has no citizenship or residence requirements. Foreigners can own 100% and act as board members without living in Poland.
Sp. z o.o. or JDG: Which Is Actually Cheaper to Start?
The JDG wins on registration cost (it is free) but the sp. z o.o. buys limited liability and no residence-status dependency for the money. This table compares what you actually pay at registration:
| Cost item | JDG | Sp. z o.o. via S24 | Sp. z o.o. via notary | What it means for you |
|---|---|---|---|---|
| State registration fee | Free | 250 PLN court fee | 500 PLN court fee | Court filing fee, excluding PCC |
| Publication fee | None | None (abolished Nov 2025) | None (abolished Nov 2025) | Ignore older guides still listing 100 PLN |
| PCC tax (0.5% of capital) | None | ~24 PLN on minimum capital | Calculated by notary after statutory deductions | S24: file PCC-3 yourself; notary collects it |
| Share capital | None | 5,000 PLN minimum | 5,000 PLN minimum | Your own money, spendable after registration |
| Notary deed | Not required | Not required | Max tariff ~160 PLN net on min. capital, plus copies/VAT | Only needed for custom articles |
| Non-EU founder eligibility | Depends on residence status | No restrictions | No restrictions | JDG needs a qualifying residence basis |
What Additional and Recurring Costs Should Foreign Founders Budget For?
Beyond the state fees, foreigners typically pay for identity, language, and address. Recurring costs (social security contributions and accounting) usually dwarf the registration itself.
One-off costs for foreigners:
- Electronic signature. S24 requires a qualified electronic signature, trusted profile, or Polish e-ID. The trusted profile is free; commercial qualified signatures cost money.
- Sworn translator. Needed at a notary if you do not speak Polish.
- Power of attorney. 17 PLN stamp duty if your application is filed by an attorney.
- Registered address. A virtual office is the common solution for non-resident founders; commercial pricing applies.
Recurring costs after registration:
- ZUS social contributions. A new sole proprietor may qualify for preferential contributions calculated from 30% of the minimum wage for the first 24 months, subject to eligibility conditions. For sp. z o.o. shareholders, ongoing social and health contributions depend on individual circumstances: ownership, board roles, and remuneration arrangements.
- Accounting. An sp. z o.o. must keep full accounting books under the Accounting Act; whether you hire an accountant or a back office is a commercial choice.
Worked Example: What an S24 Sp. z o.o. Actually Costs
A minimum-capital sp. z o.o. registered through S24 by a foreign founder costs about 274 PLN in mandatory state charges, plus commercial extras for signature support and address. Here is the sequence with the cost at each step:
- Set up your electronic identity. Activate a free trusted profile or buy a qualified electronic signature, required to sign in S24.
- Complete and sign the template articles in S24. The standard template works for typical ownership structures; custom provisions are not available here.
- Submit the application and pay the 250 PLN court fee. The fee is paid through the system when filing.
- File form PCC-3 within 14 days and pay ~24 PLN. Via S24, the company itself owes the 0.5% tax on capital minus the court fee.
- Cover the 5,000 PLN cash capital within 7 days of the KRS entry. In S24 the capital may be covered after registration; in the notarial route it must be covered before filing.
- After the KRS entry: set up bookkeeping. Add accounting services for the company’s ongoing obligations.
Common Mistakes When Budgeting for Company Registration in Poland
- Treating the 5,000 PLN share capital as a fee. It is the company’s own money and remains spendable on business expenses after registration.
- Budgeting for S24 when you need a notary. Custom articles, preferred shares, or in-kind contributions force the notarial route, doubling the court fee to 500 PLN.
- Assuming a residence card or work permit allows a JDG. Eligibility depends on the specific legal basis, not on holding a residence card.
- Missing the PCC deadline. Via S24 the company must self-assess, file PCC-3, and pay within 14 days of signing; before a notary the notary collects it. Budget for it either way.
- Ignoring sworn translator and signature costs. Non-Polish speakers at a notary and founders without a free trusted profile face extra commercial charges.
- Comparing only registration fees. Social security contributions vary with your legal form and personal circumstances, and they recur every month.
FAQ
For sole proprietorships (JDG), yes. Submitting the CEIDG application is free of charge. For an sp. z o.o., no: even the cheapest S24 route costs about 274 PLN in mandatory charges (a 250 PLN court fee plus PCC tax) and the notarial route costs 500 PLN in court fees before notary charges.
About 274 PLN in state costs: the 250 PLN court fee plus 0.5% PCC tax on your share capital, roughly 24 PLN on the minimum. You must also fund the 5,000 PLN minimum capital, before filing, or within 7 days of the KRS entry in S24, which stays in the company and is spendable.
500 PLN (twice the S24 fee) paid for the KRS entry. Add the notary’s fee for the deed, capped by a statutory maximum tariff that scales with capital, plus copies, VAT, and the PCC the notary collects. Notarial deeds allow custom articles and in-kind contributions, which S24 templates do not.
No. For applications submitted from November 29, 2025, publication of the KRS entry in the Monitor Sądowy i Gospodarczy is no longer required, so the 100 PLN fee no longer applies. Older online cost guides still listing it are simply outdated.
PCC is a 0.5% tax on the company agreement, calculated on your share capital minus the court fee and other agreement-related costs: roughly 24 PLN via S24 on the minimum. Via S24 the company self-files form PCC-3 within 14 days; before a notary, the notary calculates and collects the tax after the statutory deductions.
No. Share capital is the company’s own operating money, not a state charge. You must fund at least 5,000 PLN (each share at least 50 PLN), before filing, or within 7 days of the KRS entry in S24. After registration you can spend it on normal business expenses like equipment, invoices, or office costs.
CEIDG registration itself is free for everyone who qualifies. EU/EEA, Swiss, and US citizens qualify directly. Other non-EU nationals need a qualifying residence basis, such as permanent residence, EU long-term resident status, refugee status, or temporary protection; a plain work permit or visa is not enough.
Yes. An sp. z o.o. has no citizenship or residence requirement. Foreigners can own 100% of the shares and serve as board members without living in Poland. This makes it the default route for non-EU founders who lack a residence status permitting a JDG.
Notary fees are capped by a statutory maximum tariff that scales with share capital; for the 5,000 PLN minimum the maximum is about 160 PLN net, plus copies, VAT, and the PCC the notary collects. The court fee of 500 PLN is separate and fixed. Ask for an itemized quote.
Yes, via S24 if you have a qualified electronic signature, the whole process is remote. The notarial route requires either physical presence for signing or a power of attorney, with a sworn translator if you do not speak Polish; both add cost.
What to Read Next
The natural next question after costs is timing: see How Long Does It Take to Register a Business in Poland?. If you are still choosing a legal form, Sole Proprietorship vs Sp. z o.o. and More: Business Types Foreigners Can Use in Poland compares your options in detail. To apply this breakdown to your own situation, discuss your registration budget with GM Solution Hub’s company formation team.
Article last reviewed: October 2026. Tax and social-insurance liability rules, insurance requirements, and market pricing are subject to change. Confirm your specific situation with a qualified Polish accountant or legal advisor before proceeding.