How to start a business in Poland as a foreigner – a guide for 2026

Yes – as a foreigner you can start a business in Poland, but the available form depends on your citizenship and residence status. Citizens of EU and EEA states, as well as persons holding the residence titles listed in Article 4(2) of the Act of 6 March 2018 on the rules of participation of foreign entrepreneurs and other foreign persons in economic activity in the territory of the Republic of Poland (ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych i innych osób zagranicznych w obrocie gospodarczym), register a sole proprietorship (JDG) just like Polish citizens. Everyone else may operate only through a limited partnership, a limited joint-stock partnership, a limited liability company (sp. z o.o.), a simple joint-stock company or a joint-stock company. Setting up a business does not by itself grant a right of residence or a right to work. Legal status as of 5 October 2026.

Business activity of a foreigner in Poland: who can run a JDG

Persons from EU states and from Norway, Iceland and Liechtenstein take up business activity without additional conditions (Article 4(1) of the Act). According to Biznes.gov.pl, citizens of the USA and Switzerland set up a business on the same terms, on the basis of international agreements.

A citizen of another state can register a JDG if they hold in Poland one of the titles listed in Article 4(2), in particular:

• a permanent residence permit or an EU long-term resident’s residence permit;
• a temporary residence permit granted, among others, in connection with an EU Blue Card, studies, scientific research or family reunification;
• refugee status, subsidiary protection, a permit for stay on humanitarian grounds or a permit for tolerated stay;
• a temporary residence permit combined with marriage to a Polish citizen residing in Poland;
• a temporary residence permit for the purpose of conducting business activity, granted on account of continuing an activity already entered in CEIDG (Central Register of Business Activity);
• temporary protection, a valid Pole’s Card (Karta Polaka) or the status of a family member of an EU/EEA citizen who is joining or staying with that citizen.

The list is exhaustive. Biznes.gov.pl gives an example of a title that is not sufficient: a temporary residence and work permit. When registering, you present a document confirming your residence title.

Who can operate only through a company

Foreign persons outside the above groups may conduct business activity only in the form of a limited partnership (spółka komandytowa), a limited joint-stock partnership (spółka komandytowo-akcyjna), a limited liability company, a simple joint-stock company (prosta spółka akcyjna) or a joint-stock company (spółka akcyjna), and may also join such companies and take up or acquire their shares – unless international agreements provide otherwise (Article 4(3)). A JDG, a general partnership (spółka jawna) and a professional partnership (spółka partnerska) are not available to them.

A business in Poland for a Ukrainian citizen: the position as of October 2026

Until 4 March 2026, any Ukrainian citizen staying in Poland legally could register a JDG under Article 23 of the special act on assistance to Ukrainian citizens (ustawa o pomocy obywatelom Ukrainy). That provision was repealed by the Act of 23 January 2026 on phasing out the measures of the special act. From 5 March 2026:

• a new JDG can be set up if you benefit from temporary protection (confirmed by a PESEL number with UKR status) or hold another title under Article 4(2), e.g. permanent residence, EU long-term resident status or a Pole’s Card;
• a JDG set up by 4 March 2026 can continue to be run during the period of stay deemed legal (Article 42(1) of the Act of 23 January 2026); once the stay ceases to be legal, the entry will be removed from CEIDG by administrative decision;
• without UKR status and without a title from the list, legal stay alone is not enough – a company remains the only option.

Temporary protection has been extended until 4 March 2028 by Council Implementing Decision (EU) 2026/1912 of 30 July 2026. Note: the extension of national visas by operation of law (Article 42(3a) of the special act) reaches, according to the wording of the act, only until 4 March 2027 – if your “old” JDG relies on it, plan a change of your residence basis in advance.

From 4 May 2026, persons with UKR status who meet the statutory conditions (including uninterrupted UKR status for at least 365 days) may apply for a CUKR residence card – a temporary residence permit issued for 3 years. Its holder may conduct business activity on the same terms as Polish citizens (Article 42w of the special act).

Registering a JDG in CEIDG step by step

1. PESEL and electronic signature. From 1 November 2026, a foreign person applying for entry in CEIDG must have a PESEL number or, if none has been assigned, a unique identifier issued by an EU member state for cross-border electronic identification (new Article 4(9)). You can apply for a PESEL free of charge at any municipal office (urząd gminy).
2. Application – from 1 November 2026 online only. Filing the application at a municipal office is possible only until 31 October 2026. From 1 November 2026, the application to start a business is submitted on an electronic form (Article 16(1) of the Act of 13 March 2026, Journal of Laws (Dz.U.) 2026, item 507; exception: applications involving a statutory representative), and an application filed at a municipal office after 31 October 2026 is left unprocessed (Article 15(1)). Registration is free of charge.
3. Business details. Prepare your addresses, a business name containing your first name and surname, PKD codes (the PKD 2025 classification) with the predominant code, and the start date of the activity.
4. Form of taxation. The default is the progressive tax scale; you can choose the flat tax or the lump-sum tax on registered revenue (ryczałt) – by the 20th day of the month following the month of your first revenue, or, if that month is December, by the end of the year. Check the current rates at podatki.gov.pl.
5. ZUS. Register for insurance with ZUS (Social Insurance Institution) within 7 days of the insurance obligation arising (Article 36(4) of the Social Insurance System Act – ustawa o systemie ubezpieczeń społecznych).
6. e-Delivery. From 1 October 2026, every entrepreneur must have an e-Delivery address (adres do e-Doręczeń); for a new business it is created during registration and requires activation.

You can start the activity on the day the application is filed (Article 17(1) of the Entrepreneurs’ Law – Prawo przedsiębiorców).

ZUS at the start: three reliefs for a JDG

• Start-up relief (ulga na start) – 6 months without mandatory social insurance if you are starting a business for the first time or after a break of at least 60 months, and you do not work for your former employer within the scope of your former duties (Article 18(1) of the Entrepreneurs’ Law). You still pay the health insurance contribution.
• Preferential contributions (składki preferencyjne) – for the first 24 calendar months the contribution base is a declared amount not lower than 30% of the minimum wage (Article 18a(1) of the Social Insurance System Act); in 2026 that is PLN 1441.80.
• Mały ZUS Plus – with revenue for the previous year of up to PLN 120 000 (Article 18c(1)), for a maximum of 36 months in every 60-month period of business activity (Article 18c(11a)).

See also: ZUS inspection of a contribution payer.

Sp. z o.o. for a foreigner: S24 or a notary

A sp. z o.o. may be formed by one or more persons (Article 151 § 1 KSH). The share capital is at least PLN 5000, and the nominal value of a share is at least PLN 50 (Article 154 KSH). There are two routes:

• S24 – articles of association on a template, signed with a qualified, trusted or personal electronic signature (Article 157¹ § 2 KSH). Contributions in cash only, made no later than 7 days after registration (Article 158 § 1¹ KSH). Filing with the court within 7 days of concluding the articles (Article 169 § 2 KSH). Court fee: PLN 250.
• Notary – articles of association in the form of a notarial deed (Article 157 § 2 KSH), also with in-kind contributions. Application via the Court Registers Portal (Portal Rejestrów Sądowych) within 6 months of concluding the articles (Article 169 § 1 KSH). Court fee: PLN 500.

The application to KRS is filed electronically only. The company in organisation, which comes into existence upon conclusion of the articles (Article 161 § 1 KSH), may operate before registration (Article 17(3) of the Entrepreneurs’ Law).

After entry in KRS

• reporting the beneficial owner to the CRBR (Central Register of Beneficial Owners) – within 14 days of the date of entry (Article 60(1)(1) of the Anti-Money Laundering and Counter-Terrorist Financing Act – ustawa o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu); failure to do so carries a fine of up to PLN 1 000 000 (Article 153(1));
• NIP-8 form (including bank accounts) – within 21 days of entry, or, if the company will be a contribution payer, 7 days from the start of activity;
• PCC-3 return on the articles of association – within 14 days of their conclusion;
• a payment account – required for payments between entrepreneurs in transactions above PLN 15 000 (Article 19 of the Entrepreneurs’ Law).

Members of the management board are jointly and severally liable for the company’s obligations if enforcement against the company proves ineffective (Article 299 § 1 KSH). The sole shareholder of a sp. z o.o. is, for ZUS purposes, a person conducting non-agricultural business activity (Article 8(6)(4) of the Social Insurance System Act), while the start-up relief and preferential contributions are intended for persons running a JDG.

Unregistered activity: not for every foreigner

From 2026 the limit is calculated quarterly: the activity of a natural person is not business activity if the revenue due does not exceed 225% of the minimum wage in any quarter (PLN 10 813.50 in 2026) and the person has not run a business in the last 60 months (Article 5(1) of the Entrepreneurs’ Law). Once the limit is exceeded, you have 7 days to file an application with CEIDG (Article 5(4)). A foreigner can use this option only if they belong to the groups under Article 4(1) and (2) – the others are excluded by Article 5(7).

Concession, permit, register of regulated activity

Entry in CEIDG or KRS is not always enough. Some sectors require a concession (koncesja; Article 37 of the Entrepreneurs’ Law), e.g. protection of persons and property; a permit (zezwolenie; Article 41), e.g. the sale of alcohol; or entry in the register of regulated activity (Article 43), e.g. organising package tours. You register the business first and then apply to the competent authority. Compliance with these requirements is subject to inspection – see Your rights as an entrepreneur during an inspection.

Does setting up a business grant a right of residence or work?

No. Entry in CEIDG or KRS does not legalise your stay and does not replace a work permit.

• Residence. A temporary residence permit for the purpose of conducting business activity (Article 142 of the Act on Foreigners – ustawa o cudzoziemcach) requires, among other things, health insurance, a stable and regular income and a place of residence. The business must show income of no less than 12 times the average monthly wage in the voivodeship, or the employment for at least a year of 2 full-time employees on open-ended contracts, or alternatively funds or actions allowing these conditions to be met in the future (Article 142(1)(3)). This also applies to a management board member of your own company (Article 142(3)).
• Exception for Ukrainian citizens. Until 4 March 2027, the condition under Article 142(1)(3) does not apply to a Ukrainian citizen who conducts business activity entered in CEIDG (Article 42(12a) of the special act).
• Serving on the management board. Holding a position on the management board of a company entered in KRS by a foreigner staying in Poland constitutes entrusting work (Article 2(9)(c) of the Act of 20 March 2025 on the conditions for the admissibility of entrusting work to foreigners – ustawa o warunkach dopuszczalności powierzania pracy cudzoziemcom) and, as a rule, requires a work permit (Article 6(1)(2)). It is not required if the stay connected with that function does not exceed a total of 6 months in any 12 consecutive months (Article 39).

Do you employ foreigners? See the guide Legalisation of employment of foreigners in 2026

Checklist before registration

• Check whether your citizenship or residence title falls within Article 4(1)–(2) – this determines whether you can choose a JDG.
• Prepare the document confirming your residence title and check its validity.
• Obtain a PESEL number and a trusted profile (profil zaufany) or a qualified signature.
• Select your PKD codes and check whether the activity requires a concession, a permit or entry in the register of regulated activity.
• Choose your form of taxation, determine your VAT obligations and your ZUS relief.
• For a company: choose the route (S24 or notary), the capital and the composition of the management board; determine whether a board member needs a work permit.
• Plan the legalisation of your own stay – independently of the business.

How I can help

As part of the Good Start packages, I guide you through choosing the form of business, registration in CEIDG or KRS and the first filings with the tax office and ZUS. I also check whether the planned activity requires permits, and in businesses employing foreigners I put the legalisation documents in order. You will find the scope of the packages on the services page.