Poland remains one of the most business-friendly EU countries for foreign entrepreneurs, with low corporate taxes, streamlined registration, and access to the EU market. As of June 2025, new regulations affect company formation, taxation, and residency for business owners.

This guide covers the latest requirements for registering a company in Poland as a foreigner.

1. Can Foreigners Start a Business in Poland?

✅ Yes! Both EU and non-EU citizens can register a business in Poland.

✅ No restrictions on foreign ownership (100% allowed).

✅ No residency requirement to incorporate, but non-EU founders may need a visa/TRC to stay long-term.

2025 Changes:

🔹 Digital Nomad Visa now allows remote business owners to reside in Poland without a local company.

🔹 Lower minimum capital for Joint-Stock Companies (SA) (now PLN 50,000, down from PLN 100,000).

2. Best Business Structures for Foreigners (2025 Update)

Note: Sp. z o.o. (LLC) remains the top choice for foreign entrepreneurs due to liability protection and low setup costs.

3. Step-by-Step Company Registration (2025 Process)

Step 1: Choose Business Structure

• Most foreigners pick Sp. z o.o. (LLC) (PLN 5,000 capital).
• Sole proprietorship (JDG) is simpler but offers no liability protection.

Step 2: Prepare Documents (2025 Requirements)

✔ Passport/ID (notarized copy if non-EU)

✔ Company name (must be unique, check via CEIDG)

✔ Registered address (can be virtual office)

✔ Articles of Association (drafted by a notary or via S24 online system)

✔ Share capital deposit (PLN 5,000 for LLC)

Step 3: Register in National Court Register (KRS)

• Online (S24 system) → 3–5 days processing (fastest option).
• Traditional (notary + court) → 2–4 weeks.
• After approval, you receive:

oKRS number (company registration)

oNIP (Tax ID)

oREGON (statistical number)

Step 4: Open a Polish Business Bank Account

• Required for share capital deposit and transactions.
• Some banks (e.g., mBank, PKO BP) offer English support.

Step 5: VAT Registration Is It Mandatory? Do You Need an Accountant? Mandatory if:

oAnnual turnover > PLN 200,000 (or EU B2B sales).

oSelling goods/services subject to VAT.

• Standard VAT rate: 23% (lower rates for books, food, etc.).

4. Visas & Residency for Non-EU Business Owners

If you’re a non-EU citizen, you may need:

✔ Business Visa (Type D) – For short-term stays (up to 1 year).

✔ Temporary Residence Permit (TRC) – For long-term business activity.

2025 Updates:

🔹 Faster TRC processing for investors (now 3–5 months, was 6+).

🔹 Higher financial requirements (must prove PLN 100,000+ for business TRC).

5. Taxes for Companies in Poland (2025 Rates)

Note: Flat 19% PIT available for self-employed (JDG).

6. Legal & Accounting Support

Poland’s tax system can be complex. We recommend:

✅ Hiring a Polish accountant (mandatory for LLCs).

✅ Using a law firm for contracts and compliance.

✅ Registering for ePUAP (gov’t online services).

7. Why Start a Business in Poland?

✔ Low corporate tax (9–19%)

✔ EU market access

✔ Fast online registration (S24 system)

✔ Skilled, affordable workforce

Final Thoughts

Poland’s 2025 business reforms make it easier and faster for foreigners to register companies, especially via the S24 online system. However, tax and residency rules require careful planning.

Need help? Our experts assist with:

• Company registration
• Visa/TRC applications
• Tax optimization

Contact us today for a free consultation!