Opening a company in Poland: locals, foreigners, freelancers and digital nomads

At a glance: sp. z o.o. with PLN 5,000 capital (about 1,150 euros) via S24 in 1 to 7 days for PLN 350, corporate tax 9 percent for small taxpayers (19 standard), VAT exemption to PLN 240,000, ryczalt lump-sum tax for freelancers, no nomad visa. Legal forms. Sole trader (JDG) registered in CEIDG, free and online. Sp. z o.o.: minimum capital PLN 5,000, fully contributed before registration, 0.5 percent transaction tax on capital. Simple joint-stock company (P.S.A.): PLN 1. S.A.: PLN 100,000, a quarter paid. Registration. S24 portal with template articles and an electronic signature: court fee PLN 250 plus PLN 100 publication, no notary, usually one to seven days (often 24 to 48 hours); custom articles need a notary (PLN 500 to 1,500 plus) and the court fee rises to PLN 500 plus 100, one to four weeks. Typical totals: about PLN 400 yourself via S24, PLN 2,000 to 5,000 with an agent. Sole traders: CEIDG registration is immediate; ZUS registration within seven days. Taxes 2026. Corporate tax 19 percent, 9 percent for small taxpayers (revenue up to 2 million euros) and start-ups; 10 percent minimum tax on low-profit companies. Dividends 19 percent withholding (EU exemption). VAT 23 percent (8 and 5 reduced); exemption up to PLN 240,000 turnover. Personal tax 12 percent to PLN 120,000 and 32 above, or a 19 percent flat option for business; 4 percent solidarity levy above PLN 1 million. Mandatory KSeF e-invoicing from February/April 2026. Freelancers and the self-employed. JDG in CEIDG with three tax options: the scale, 19 percent flat, or ryczalt on revenue (up to 2 million euros): 12 percent for software and IT consulting, 15 for other IT and intermediation, 17 for liberal professions, 8.5 for general services, 14 for health and engineering. ZUS 2026: full social contributions PLN 1,788.29 a month (base PLN 5,652), preferential ZUS for the first 24 months about PLN 440 to 455, and a six-month "ulga na start" with health insurance only; health contribution 9 percent on the scale, 4.9 on flat tax (minimum PLN 432.54), or fixed ryczalt bands of PLN 498 to 1,495 a month by revenue. One ZUS-free month a year for micro-firms. Foreigners. EU/EEA/Swiss citizens run a JDG or company like Poles. Non-EU citizens may open a JDG only with a qualifying status (permanent residence, EU long-term residence, Pole's Card, family or student permits, Ukrainian citizens); otherwise they trade through a sp. z o.o. Residence route: temporary residence for business activity, where the company shows income of 12 times the regional average wage or employs two Polish or eligible staff for a year; stable personal income, insurance and housing; fee PLN 340 plus a PLN 100 card, up to three years, decisions take months in practice. No resident director rule, 100 percent foreign ownership, a Polish address (virtual offices accepted); banks usually want the director in person. Branch of a foreign company. Oddzial registered in the KRS (non-EU parents on reciprocity): apostilled articles and extract with sworn translation, resolution, and a person authorised to represent the branch in Poland (any nationality); fees PLN 600; two weeks to two months; activity limited to the parent's scope. Taxed as a permanent establishment at 19 or 9 percent with Polish books. A sp. z o.o. subsidiary is the usual choice. Digital nomads. No digital nomad visa. Non-EU remote workers use the business-activity residence permit above (usually through their own sp. z o.o.) or a national D visa; the Poland Business Harbour programme for IT is suspended for new applications. Residents are taxed on worldwide income. Changed recently. VAT exemption raised to PLN 240,000 (2026); KSeF mandatory (2026); minimum wage PLN 4,806 lifts the minimum health contribution; ZUS base PLN 5,652; ZUS holiday month (since late 2024); the planned health-contribution reform was vetoed in 2025. Figures checked October 2026 from biznes.gov.pl, ZUS and Polish tax advisers; amounts change every January. Confirm with a licensed adviser in Poland before you file.