PL · N 52°14′ · E 21°1′
Poland
At the intersection of the EU single market and Central European supply chains, Poland suits trading, services, and regional operations. Foreign investors can hold a sp. z o.o., which must maintain a Polish address, full books, and annual filings.
A limited-liability platform for Central Europe.
Limited liability company Spółka z ograniczoną odpowiedzialnością (sp. z o.o.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 19%; 9% on qualifying small/new businesses’ non-capital income; 15% minimum tax for large groups.
- Shareholders and directors
- Min. 1 shareholder and 1 management-board member; no local-resident director requirement.
- Share capital
- Min. PLN 5,000; cash or in-kind contributions, paid by the statutory deadline.
- Local requirements
- Polish registered address; no statutory local-director or company-secretary requirement; licences for regulated sectors.
- Annual maintenance
- Full books; approved financial statements filed with KRS and an annual CIT-8 return.
- Incorporation timeline
- Online template: approx. 1–7 business days; notarial route: approx. 2–4 weeks.
- Public disclosure
- KRS shows directors, principal shareholders, and financial records; UBOs report to public CRBR.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
02 · Advantages
Why Poland
- 01EU location with access to the single market and Central European supply chains
- 02Limited liability, foreign ownership, and relatively low share capital
- 03Electronic or notarial formation; KRS entry provides tax and statistical numbers
03 · Requirements
Formation requirements
- Articles, shareholder/director details, a registered address, and PKD activity codes
- Foreign documents generally require authentication and a sworn Polish translation
- Regulated activity requires licences; non-EU/EEA investors should check permits for shares in a real-estate-owning company
04 · Compliance
Annual compliance
- File CIT-8 and settle annual tax within 3 months of year-end; advances are usually monthly
- Approve financial statements within 6 months of year-end and file them with KRS within 15 days
- Use KSeF e-invoicing as applicable; update CRBR after beneficial-owner changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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