Doing business in Poland

Poland has a codified civil-law system. Companies come into existence on entry in the National Court Register (KRS), kept by registry courts under the Ministry of Justice, and beneficial owners are reported to the Central Register of Beneficial Owners. Tax is administered by the National Revenue Administration under the Ministry of Finance; competition and merger control sits with UOKiK, data protection with UODO, industrial property with the Patent Office (UPRP) and financial supervision with the KNF. As an EU member state, Poland applies EU rules on customs, free movement of capital, data protection and cross-border enforcement of judgments.

Key facts

Corporate income tax

19% standard; 9% for small and new taxpayers

VAT

23% standard; 8% and 5% reduced

Main entity form

Sp. z o.o., minimum share capital PLN 5,000

Foreign ownership

Foreigners can set up companies and branches; EU/EEA nationals treated as Polish

Currency and capital flows

Polish złoty (PLN); EU free movement of capital applies

Data protection

GDPR, supervised by UODO

New York Convention

In force since 1 January 1962 (reciprocity and commercial reservations)

Minimum wage 2026

PLN 4,806 gross per month

Foreign investors commonly use a limited liability company (sp. z o.o.), a joint stock company or a branch. Companies are registered in the National Court Register, which also triggers tax and statistical numbers, and beneficial owners must be reported to the CRBR.

Key facts

• A sp. z o.o. needs at least PLN 5,000 share capital; a joint stock company needs PLN 100,000, and a branch has no minimum capital.

• Using the online S24 template shortens the registry court's statutory examination period from 7 days to 1 day, which matters when timing a launch.

• KRS entry leads to issue of the NIP tax number and REGON statistical number, so registration and tax onboarding are linked.

• A branch is registered in the KRS under the foreign company's name with branch in Poland added; a representative office can only do representation and marketing.

• Every company and partnership must report its ultimate beneficial owners to the CRBR.

Who handles this in PolandSetting up and running a companyContracts and commercial law · Andrzej Zacharzewski

Corporate income tax is 19%, with a 9% rate for small and new taxpayers, and VAT is 23% with reduced rates. Non-resident income such as interest, royalties and certain services is taxed at 20% subject to treaties. Pillar Two top-up taxation applies to large groups from 2025 and KSeF e-invoicing became mandatory in 2026.

Key facts

• The standard CIT rate is 19%; the 9% rate depends on revenue thresholds in EUR converted to PLN.

• Payments of interest, royalties, know-how and advisory or legal service fees to non-residents attract 20% tax unless a treaty reduces it, so treaty documentation matters before payment.

• VAT is 23% standard, with 8% and 5% reduced rates for listed goods and services.

• KSeF structured e-invoicing applies to large taxpayers from 1 February 2026, to most others from 1 April 2026 and to the smallest from 1 January 2027.

• Groups with revenue of EUR 750 million or more are within Pillar Two top-up taxation from 1 January 2025.

Who handles this in PolandTax and structuringAccounting and annual filings

The 2026 minimum wage is PLN 4,806 gross a month and employer social security costs add roughly a fifth to gross pay. EU and EEA nationals work on the same footing as Poles, while other foreigners need one of several permit routes.

Key facts

• Minimum pay from 1 January 2026 is PLN 4,806 a month or PLN 31.40 an hour gross.

• Employer social security contributions run at about 19.48% to 22.14% of gross salary, with a 2026 cap on the pension and disability part.

• EU and EEA nationals are treated as Polish nationals for employment, so permit planning focuses on non-EU staff.

• Non-EU staff can work under work permits, seasonal permits, combined residence and work permits or a declaration on entrusting work; visa-free nationals of Colombia, Georgia and Venezuela cannot work.

• The Labour Code has regulated remote work since 7 April 2023.

Who handles this in PolandEmployment, payroll and immigration

The Polish Investment Zone offers a CIT or PIT exemption for new investments anywhere in Poland for 12 to 15 years, and government grants are available for some projects. Sector licensing, public procurement and foreign real estate rules were not confirmed in this review.

Key facts

• Tax exemptions under the Act of 10 May 2018 on support for new investments are available nationwide, not only in former special economic zones.

• Support decisions run for 12 to 15 years depending on regional aid intensity.

• Decisions are issued on behalf of the economy minister through the Special Economic Zone managing companies, which are the practical point of contact.

• PAIH helps investors apply for state budget grants for new investments.

Who handles this in PolandLicences, permits and regulatorsTax and structuring

As an EU member state Poland may not restrict capital movements or payments, subject to Treaty exceptions. The KNF supervises the financial market and GIIF is the financial intelligence unit under the 2018 AML Act, which shapes bank onboarding checks.

Key facts

• EU law prohibits restrictions on capital movements and payments, including with non-EU countries, which limits the scope for exchange controls on profit repatriation.

• Banks and other financial institutions are supervised by the KNF.

• GIIF sits at the centre of the AML system under the Act of 1 March 2018, which drives the know-your-customer checks banks apply.

• The currency is the Polish złoty, with NBP publishing reference exchange rates.

Who handles this in PolandBanking and capitalPayments and currencyAnti-bribery, sanctions and compliance

Poland is part of the EU customs union and applies the Union Customs Code and EU export control rules. Exports and intra-EU supplies of goods are zero-rated for VAT.

Key facts

• Customs rules for goods entering or leaving Poland are set by the Union Customs Code and apply uniformly across the EU.

• Exports of listed dual-use items need an authorisation under EU Regulation 2021/821.

• Goods exports and intra-EU supplies are zero-rated for VAT, subject to conditions.

Who handles this in PolandCustoms, trade and export controls

The GDPR applies directly and is enforced by UODO, which takes breach notifications in Polish. Tax digitalisation adds technical obligations such as KSeF e-invoicing and electronic JPK_CIT ledgers.

Key facts

• UODO is the supervisory authority and applies the GDPR.

• Breaches should be notified where feasible within 72 hours, in Polish, through biznes.gov.pl, ePUAP or post.

• Books must be kept electronically and reported as JPK_CIT; the first reporting date for the 2025 tax year may have moved.

Who handles this in PolandData protection and cyber

UPRP registers patents, utility models, trademarks and designs under the Industrial Property Law of 2000. Poland is in the Madrid, PCT and Paris systems, and EU trade marks also cover Poland.

Key facts

• National rights are filed with UPRP, which also decides trademark oppositions.

• International filings can designate Poland under the Madrid Protocol (since 1997) and the PCT (since 1990).

• An EU trade mark covers Poland and all other EU states with one application.

Who handles this in PolandTrade marks, patents and brands · Anna Pawlikowska

Deals meeting UOKiK turnover thresholds need clearance before closing, with fines for gun-jumping. Poland may also screen foreign investment under the EU framework, but the national rules were not confirmed here.

Key facts

• Notification is required where combined turnover exceeded EUR 1 billion worldwide or EUR 50 million in Poland, subject to exemptions.

• Closing before clearance can cost up to 10% of turnover, so deal timetables need a clearance condition.

• Phase 1 review lasts up to one month, with up to four more months for complex cases.

• The EU FDI Screening Regulation allows national screening of foreign investment on security or public order grounds.

Who handles this in PolandBuying, selling and investingLicences, permits and regulators

The 2024 whistleblower act requires internal reporting channels for entities with 50 or more workers and for all financial sector entities. Anti-bribery and sanctions rules were not confirmed in this review.

Key facts

• Entities with at least 50 people working for them must have an internal whistleblowing procedure.

• Financial sector entities need reporting channels whatever their size.

• External reports go to the RPO, which forwards them to the competent authority.

Who handles this in PolandAnti-bribery, sanctions and compliance

Poland has applied the New York Convention since 1962 with reciprocity and commercial reservations. Judgments from other EU states are enforced without exequatur under Brussels I bis, and the HCCH 2019 Judgments Convention applies through the EU.

Key facts

• Foreign arbitral awards from other contracting states are enforceable under the New York Convention.

• EU judgments in civil and commercial matters are recognised and enforced without a declaration of enforceability.

• Judgments from other HCCH 2019 Convention parties can be recognised since 1 September 2023.

Who handles this in PolandDisputes and arbitration · Andrzej ZacharzewskiContracts and commercial law · Andrzej Zacharzewski