Poland is open for business registration: EU/EEA citizens and holders of certain residence statuses can register on the same terms as Polish citizens, while other foreigners are limited to a specific list of company forms. This guide covers who can register what, how the registration process actually works (ePUAP, PESEL, S24, KRS), current CIT rates, and something often left out: how your choice of business form connects to legalizing your stay and to the reclassification risk under the PIP 2026 reform.

Who can register a company in Poland

Under the Act of 6 March 2018 on the rules of participation of foreign entrepreneurs and other foreign persons in economic trade on the territory of Poland, the following persons can register any type of business, including a sole trader business (JDG), on equal terms with Polish citizens:

  • EU and EEA citizens (Iceland, Norway, Liechtenstein);
  • Pole’s Card (Karta Polaka) holders;
  • holders of a permanent residence permit or long-term EU resident status;
  • refugee status or subsidiary protection holders;
  • Ukrainian citizens with temporary protection status (PESEL UKR); this rule didn’t change after the 5 March 2026 amendment to the special act;
  • several other categories listed in the act (e.g. graduates of Polish universities, participants of the Poland.Business Harbour programme).

If you fall into one of these categories, you can register any form of business, from a sole trader business to a joint-stock company.

Business forms available to non-EU/EEA foreigners

If none of the above applies to you, the law limits you to founding, joining or acquiring shares in one of four types of partnerships/companies:

  • a registered partnership: Spółka komandytowa;
  • a limited joint-stock partnership: Spółka komandytowo-akcyjna;
  • a limited liability company: Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.), the most common choice, more here: what is an Sp. z o.o.;
  • a joint stock company: Spółka Akcyjna (S.A.).

A sole trader business isn’t available in this case, which is the main reason foreigners without one of the statuses above choose an Sp. z o.o. instead of the simpler sole trader route.

How registration works: PESEL, ePUAP, notary

Registering online requires a Trusted Profile (ePUAP), a nationwide platform for electronic communication with Polish government offices. To get one, you first need a Polish PESEL number, which you obtain automatically when you register your address of residence in Poland (a process called “zameldowanie”, similar to Anmeldung in German-speaking countries).

If getting a PESEL number isn’t an option, the alternative is a notary visit: your company’s articles of incorporation must then be notarised, and if you don’t speak Polish, the law requires a sworn interpreter to be present as well.

Once the National Court Register (KRS) processes your registration, your company is assigned a unique KRS number. You can check the status of your registration through the National Court Register online search.

Online registration through the S24 system

If you live in Poland and have a Trusted Profile or a qualified electronic signature, you can register an Sp. z o.o. yourself, entirely online, through the Ministry of Justice’s S24 portal, no notary visit needed, using a standard template agreement, with a court fee of 250 zł plus a 100 zł MSiG publication fee. If you need non-standard provisions in the company agreement (for example, contributing assets rather than cash), you’ll still need a notarised deed.

CIT: how much does a company pay in Poland

Corporate Income Tax (CIT) in Poland is:

  • 19%: the standard rate;
  • 9%: a reduced rate for small taxpayers whose revenue (including VAT) in the preceding tax year didn’t exceed €2,000,000 (converted to zloty at the NBP exchange rate from the first business day of October of the preceding year).

Legal basis: the Act of 15 February 1992 on Corporate Income Tax (Journal of Laws 1992, No. 21, item 86, consolidated text updated). More on CIT, including the Estonian CIT alternative: Corporate Income Tax (CIT) in Poland.

Setting up a business and legalizing your stay

Registering a company doesn’t, by itself, give you the right to stay in Poland, that’s a separate procedure. In short:

  • Company board member: for a short stay (up to 6 months a year), a Schengen visa based on a KRS extract is usually enough; for longer stays, you need a work permit related to performing a specific function (previously called “Type B”), and the company itself has to meet the income or employment condition under Art. 142 of the Act on Foreigners.
  • Sole trader (JDG): if you’re eligible to register one (see above), the income condition applies directly to your own business.

We cover the exact 2026 income threshold, the difference between a sole trader and a company for residence purposes, and the required documents in a separate article: Residence Permit Based on Running a Business in Poland.

Company, sole trader, and the PIP 2026 reform

Whichever legal form you choose, Sp. z o.o. or sole trader, the form itself doesn’t shield you from the question of whether your cooperation with a specific client is genuinely independent business activity. Starting 8 July 2026, the National Labour Inspectorate can independently, by administrative decision, determine that an employment relationship exists if the cooperation shows signs of subordination in practice: a single client, their schedule and tools, pay for time worked rather than for a result. There’s a transition window until 8 July 2027. If you’re planning to work mainly for one client through your own company, it’s worth assessing this risk before you register, more in our series here.

FAQ

Can I register a company remotely, without being in Poland?
Without a PESEL number and a Trusted Profile, online registration (S24) isn’t possible: you’ll need a notary visit in Poland, or a power of attorney for someone acting on your behalf locally.

Is a sole trader business cheaper to run than an Sp. z o.o.?
Usually, yes: simpler bookkeeping, no double taxation (a sole trader pays only PIT, while a company pays CIT plus PIT on dividends). Not every foreigner is eligible to register a sole trader business, though (see above).

Is registering a company enough to stay in Poland?
No, registering a company and legalizing your stay are two separate procedures. The company also has to meet the income or employment conditions covered in our article on business-based residence permits (linked above).

Bibliography and Legal Basis

Author: the Moja Firma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.