For those considering establishing a company in Poland in 2025, it is crucial to understand the upfront and ongoing financial obligations. This article provides a detailed overview of the average costs involved in creating and maintaining a standard limited liability company (Spółka z ograniczoną odpowiedzialnością, Sp. z o.o.) in Poland, based exclusively on official and authoritative sources.
Typical Company Formation Costs in Poland (Sp. z o.o.)
The process of incorporating a Sp. z o.o. in Poland involves several statutory and service-related fees, as well as a legislated minimum capital requirement. All amounts below are presented in Polish Zloty (PLN), with reference year 2025.
| Cost Item | Amount (PLN) |
|---|---|
| Minimum capital requirement | 5,000 PLN |
| Court registration fee (KRS) | 600 PLN |
| Announcement in Court and Economic Monitor | 100 PLN |
| Notary fees (with VAT, standard deed) | 1,000 PLN |
| Legal service (lawyer) fees (standard incorporation) | 800 PLN |
| Average creation cost (excluding minimum capital) | 1,800 PLN |
It is important to note that the minimum capital requirement of 5,000 PLN is a statutory deposit into the company’s share capital and is separate from service and registration fees. The average cost for creation-related fees (not including share capital) is approximately 1,800 PLN.
Annual Company Maintenance Costs
Ongoing maintenance costs for a Sp. z o.o. in Poland are influenced by required accounting, compliance, and administrative fees. The following table summarizes standard yearly expenses as observed for 2025:
| Annual Cost Item | Amount (PLN) |
|---|---|
| Mandatory accounting services (basic package) | 2,400 PLN |
| Annual financial statement filing fee | 140 PLN |
| Legal address/virtual office (optional but common) | 600 PLN |
| Legal services for annual compliance (optional but common) | 1,000 PLN |
| Other administrative costs (bank fees, etc.) | 860 PLN |
| Total annual cost range | 2,400 PLN – 6,000 PLN |
The lower end of the annual range reflects only required expenses such as accounting and mandatory filings, while the higher end includes optional (yet prevalent) items such as legal address and annual legal advisory fees.
Key Points on Company Costs in Poland
- Minimum Share Capital: 5,000 PLN is legally required for a Sp. z o.o., and must be deposited to the company’s account prior to registration.
- Creation Fees: On average, expect around 1,800 PLN in establishment-related payments, excluding the capital deposit.
- Annual Maintenance: Essential annual outlays start at 2,400 PLN for basic accounting and required filings, with common extra services bringing the total closer to 6,000 PLN per year.
- Optional services: Use of a virtual office or legal compliance advisory, while optional, is typical among foreign-owned entities and those not present in Poland.
Pro Tips for Managing Polish Company Costs Efficiently
- Consider using a reputable local accountant to ensure mandatory filings are both timely and compliant, avoiding the risk of administrative fines.
- If your business does not require a physical premises in Poland, opt for a virtual office—this is recognized and can streamline administrative handling.
- Consolidate legal counsel and accounting services where possible to negotiate lower bundled annual service rates.
- Always request a clear breakdown of notary, registration, and legal fees in advance of commitment to avoid unplanned costs.
Sources
Choosing the right structure and preparing for both the formation and annual maintenance costs of a Polish Sp. z o.o. is a straightforward process for 2025, provided you are equipped with accurate, up-to-date figures. With a minimum share capital of 5,000 PLN, setup fees averaging 1,800 PLN, and typical yearly running costs in the 2,400–6,000 PLN range, Poland remains transparently structured and moderately priced compared to many European jurisdictions. Thorough advance planning and selection of proper service providers are key to predictable, controllable business expenditures.