Short answer
For an S24 registration of a Polish sp. z o.o., the court fee is PLN 250 and minimum share capital is PLN 5,000. Allow for PCC tax and any assistance, signatures or translations you need. Capital is not a government fee. With a notarial agreement, the KRS court fee is PLN 500 and notarial costs are separate.
Separate three parts of the budget
An offer to “open a company for PLN 250” describes just one payment. Separate non-refundable charges, the company's own assets and professional service fees. This lets you compare offers that actually include the same work.
| Item | S24 | Notarial agreement |
|---|---|---|
| Initial KRS court registration fee | PLN 250 | PLN 500 |
| Minimum share capital | PLN 5,000 | PLN 5,000 |
| PCC on the agreement | 0.5% of the applicable base after statutory deductions | Same rate; the notary collects tax on the notarial deed |
| Agreement | Electronic template | Notarial fee, VAT and copies as quoted by the notary |
| Assistance, translations, signature | According to need and the provider's quote | According to need and the provider's quote |
KRS fees follow Article 52 of the Court Costs Act, while minimum capital follows Article 154 of the Commercial Companies Code. This table covers initial sp. z o.o. registration, not buying an existing company or making later register changes.
Is there still a PLN 100 MSiG charge?
For new applications from 29 November 2025, the separate requirement to announce a KRS entry in MSiG and its PLN 100 charge were abolished. Older totals of “PLN 350 through S24” or “PLN 600 through a notary” no longer reflect these registration charges. See the S24 announcement and the KRS amending Act. Other announcements required in different procedures must be assessed separately.
Share capital belongs to the company
Capital is not an intermediary's fee or a deposit the shareholder can simply withdraw. Contributions and subsequent use of funds must comply with the law and be recorded in the accounts. Do not count the same PLN 5,000 as both the owner's private reserve and company funding.
For an S24 formation, initial capital is covered by cash contributions no later than seven days after registration. Fees for services performed in forming the company cannot automatically be paid out of capital contributions: Article 158 §2 of the Code contains a specific restriction. Agree the funding of formation costs with your accountant before making payments.
PCC: the rate is only part of the calculation
The rate on a company agreement is 0.5%. The tax base follows the capital amount with statutory deductions, including the relevant court registration fee and eligible notarial costs. Simply multiplying PLN 5,000 by 0.5% will not always give the final tax due.
For S24, the company generally files PCC-3 and pays within 14 days of the obligation arising on execution of the agreement. Waiting for the KRS entry does not restart that clock. For a notarial deed, the notary collects PCC. Articles 6, 7 and 10 of the PCC Act set out the rules.
Questions to ask a registration provider
- Does the price cover a structure review, agreement, application and required attachments?
- Who handles court requests, and how many corrections are included?
- Are CRBR beneficial ownership, supplementary tax details and e-Doręczenia included?
- Who calculates and files PCC-3?
- Is the price gross or net, and are translations and signatures extra?
- Is ongoing bookkeeping covered by a separate contract?
The court fee for the same route is the same in Gdańsk, Warsaw and Wrocław. Address services, translations and professional assistance depend on the provider rather than a universal government tariff.
Budget beyond registration
Plan for full bookkeeping, banking charges, an address or premises, any required electronic signature, payroll and applicable taxes and contributions. Ask about annual reporting and maintaining a company without transactions. Having no revenue does not by itself remove all company obligations.
Frequently asked questions
Can a sp. z o.o. be opened without capital?
Minimum share capital is PLN 5,000. A low advertised service fee does not remove this requirement.
Is the notarial route always a worse choice?
It adds notarial costs but permits terms outside the S24 template. The appropriate route depends on the structure and shareholder arrangements.
Does company registration include a residence card?
No. Company registration and a residence permit are separate procedures with different conditions and payments.
Discuss sp. z o.o. registration and assistance options and pricing with Pobyto. See the S24 registration steps and, if business is your intended residence basis, the business-income requirements.
