Poland is one of the best countries in Europe to start a business. Its market is 4.8 times larger than Ukraine’s and 12 times larger than Belarus’s, and access to the EU opens up opportunities that are hard to overestimate. The language is understandable (up to 70% lexical similarity with Ukrainian, Russian and Belarusian), the logistics are developed, and the diaspora numbers hundreds of thousands of people from Ukraine and Belarus.
If you have also decided to open a Spółka z o.o. in Poland in 2026, it is important to look beyond the state fee of 250 PLN. In this material, we have broken down the real figures: how much it will cost a foreigner to open a limited liability company in Poland and how much it costs to maintain an LLC in Poland monthly.
Cost of opening a Spółka z o.o. in 2026
The registration price depends on the chosen method. There are two main paths:
| Registration method | Expenses | Advantages |
| Online via S24 | Getting a number in KRS: 250 PLN Accountant/lawyer support: ~1250 PLN Publication in MSiG: 100 PLN Total: ≈1500 PLN |
Fast (1-3 days). Standard template agreement. Suitable for simple cases. |
| Via a notary | Notary: individual Tax PCC: 0.5% of capital KRS: 600 PLN Publication: 100 PLN Total: from 2500 PLN and up |
Flexible agreement for a specific business. Needed for multiple founders or non-standard conditions. |
Important nuance: the minimum share capital of an LLC is 5,000 PLN. This is not an expense in the usual sense – the money is not ‘lost’ but is contributed to the company and can be used for its operations. However, it must be actually paid in, and it belongs to the company, not to you personally.
Key points:
- Registering a spółka in Poland via S24 is the most economical option
- If you need a complex structure, it is better to register the spółka with a notary
- LLC registration costs in Poland start from 1,500 and can exceed 2,500 PLN
Real expenses after opening: how much does a Spółka z o.o. cost per month in 2026?
The main costs start after registering the LLC. Monthly expenses for a Spółka z o.o. consist of several mandatory items:
- Accounting cost: from 600–800 PLN per month (simple company), 1,100–1,500 PLN per month (standard business). For higher turnovers, the amounts will be higher. This is a fixed expense you cannot save on. LLC accounting maintenance requires a qualified specialist.
- Mandatory ZUS contributions. With a single founder – ZUS must be paid (almost 500 € monthly). With multiple founders – the mere fact of having a share in the company does not obligate you to pay ZUS contributions.
- Other expenses: bank account maintenance (0–30 PLN per month), operating costs, and legal support as needed.
Final calculation: minimum monthly costs for a Spółka z o.o. in Poland
If the company has two or more founders:
In this scenario, you are exempt from mandatory ZUS contributions (the mere fact of owning a share does not obligate you to pay them). Your expenses consist of accounting and other operating costs (bank account, legal address).
- Simple company with small turnover: costs around 700–1000 PLN monthly.
- Standard business (medium turnover, more transactions): costs around 1200–1700 PLN per month.
If there is only one founder:
Here the rule changes. With sole ownership of the company, there is an obligation to pay ZUS – approximately 2000 PLN per month. The final expense range is from 2700 to 3700 PLN monthly.
Common mistakes
Additional costs when registering a spółka in Poland arise from not knowing the nuances. Here are the top 5 mistakes foreigners make:
- Not accounting for accounting costs. You need an accountant for your LLC from day one. Without one, the risk of losses increases.
- Ignoring ZUS with a single founder. This is the most expensive mistake.
- Making mistakes in choosing the type of activity (PKD). This is a common cause of tax problems.
- Conduct business without a legal address. A virtual office is convenient and legal, but the administrator must hand over letters in time.
- Do not check whether your PKD requires mandatory VAT registration right away. Some activities oblige you to become a VAT payer from the first day of operation.
Help with registering a spółka in Poland from W12 & Wikielson
Do you want to open a spółka in Poland but don’t know where to start? Our company offers registration and turnkey management of Spółka z o.o. at competitive prices. Contact us for an honest cost breakdown of a Spółka z o.o. specifically for your case.
