Starting a business in
🇵🇱Poland
Checked November 4, 2026 · How we score
Corporate tax
19%
Top income tax
32%
Setup from
$1,000
all-in, first year
Time to form
7 days
can be done remotely
Taxes in Poland
| Corporate income tax | 19% 19% standard CIT; 9% for small taxpayers and new companies with revenue up to EUR 2m. Estonian CIT option: no tax on retained profit, 10% (small) or 20% on distribution. IP Box 5% on qualifying IP income. Check thresholds annually. |
|---|---|
| Personal income tax (top) | 32% 12% up to PLN 120,000 and 32% above (PLN 30,000 tax-free amount), plus 4% solidarity tax above PLN 1m. Business owners may opt for a 19% flat tax or a lump-sum (ryczałt) of 8.5%/12% on IT and similar services. Health contributions apply on top. |
| Tax system | Worldwide income |
| Capital gains tax | 19%Flat 19% on investment gains and dividends. |
| Dividend withholding (non-residents) | 19% |
| VAT / GST | 23% |
| Social security | Employer about 20%, employee about 13.7%. Self-employed ZUS social contributions of roughly PLN 1,900 per month plus a health contribution. Dividend WHT 19% (0% for qualifying EU parents; treaty rates apply). |
Forming a company in Poland
| Usual entity | Sp. z o.o. (limited liability company) |
|---|---|
| Minimum capital | $1,350 |
| Setup cost (all-in) | $1,000–$2,500 |
| Annual running cost | $1,800–$4,500 |
| Time to incorporate | 7 days |
| Form remotely as a foreigner | Yes |
| Local director required | No |
| Local address required | Yes |
| Owners on public register | Yes |
| Statutory audit for small companies | No |
| Business banking for non-residents | Moderate |
Residency and visas
No digital nomad visa. Non-EU founders use the Poland Business Harbour visa for IT workers, a work permit or a temporary residence permit; EU citizens register their stay. Business Harbour is aimed at tech specialists.
| Digital nomad visa | No |
|---|---|
| Golden visa | No |
| Ease of residency for founders | 3/5 (1 = easiest) |
Special tax regimes
Estonian CIT
Companies pay no CIT on retained profit; distributions are taxed at 10% (small) or 20%, with conditions on shareholders and employment.
9% small-taxpayer CIT
Reduced CIT for companies with annual revenue up to EUR 2m.
IP Box
5% tax on qualifying income from IP developed in Poland.
Ryczałt for IT services
Lump-sum tax of 12% on revenue for IT and software services, 8.5% for some other services.
Pros and cons
Why founders pick Poland
- Estonian CIT lets profit compound untaxed
- 9% small-taxpayer CIT and 5% IP Box
- Large tech talent pool and market
- Low minimum share capital (PLN 5,000)
Watch out for
- 23% VAT and 19% dividend tax
- Complex rules for Estonian CIT and small-taxpayer limits
- ZUS contributions for B2B contractors are a fixed cost
- Bureaucracy and Polish-language filings
- Health contribution changes have increased costs for entrepreneurs
Best for: IT contractors using ryczałt · Companies using Estonian CIT to reinvest profits · Founders targeting the large Polish market
Poland: common questions
Can a foreigner open a company in Poland?
Yes. A Sp. z o.o. can be registered online via the S24 system (requires a qualified e-signature or trusted profile) or through a notary with a power of attorney. Registration takes 1–7 days; you need a Polish registered office and a Polish bank account for share capital.
What is Estonian CIT in Poland?
An optional regime where a company pays no CIT on retained profit and taxes only distributions at 10% (small taxpayers) or 20%. It has conditions on shareholders (natural persons), employment and revenue.
What is the corporate tax in Poland?
19% standard, or 9% for small taxpayers and new companies with revenue up to EUR 2m. Dividends are subject to an additional 19% tax.
What is ryczałt for IT freelancers?
A lump-sum tax on revenue (without deducting costs) at 12% for most IT and software services, available to sole traders under a revenue threshold of EUR 2m.
Does Poland have a startup visa?
Poland Business Harbour is a special visa for IT workers and startup founders in the tech sector. Non-IT founders use a temporary residence and work permit based on a company.
Sources
- Polish Ministry of Finance – Tax Administration
- Polish Business Registry (S24 / KRS)
- PwC Worldwide Tax Summaries – Poland
Similar countries
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.