Opening a sole proprietorship (individual entrepreneur) in Poland remains one of the most accessible and flexible ways to conduct small business for foreigners, including citizens of Ukraine, Belarus, and other CIS countries. However, even before submitting the first documents, it is important to clearly understand the structure of expenses: from registration fees and accountant services to mandatory contributions to ZUS and tax burden. In the context of regular changes in legislation and indexing of rates, any inaccuracy in calculations can lead to unexpected costs and errors in budget planning.
In this article, we will detail how much it costs to open and maintain a sole proprietorship in Poland under the current conditions. We will consider startup and monthly expenses, compare taxation options, assess support costs (accounting, legal services, banking services), and provide guidelines for calculating the minimum necessary capital for the first months of operation. This approach will allow for an advance assessment of the financial burden and make an informed decision about launching a business.
The first step to launching a business in Poland often turns out to be cheaper than entrepreneurs expect: the registration of sole proprietorship through CEIDG is free. However, already at the start, there are accompanying mandatory expenses without which it is impossible to conduct activities fully. These include payment for services for a qualified electronic signature (if you plan to submit reports online), possible notarial actions, as well as the arrangement of a seal and corporate documentation. Many entrepreneurs also budget for consultation with an accountant or tax consultant before registration to immediately choose the optimal form of taxation and PKD codes.
For clarity, the basic structure of startup registration costs may look like this:
| Expense item | Estimated cost | Comment |
|---|---|---|
| Electronic signature | 150–400 PLN | The validity period is usually 1–2 years |
| Notary | up to 100 zł | Only when notarization is necessary |
| Accountant consultation | 150–300 zł | Helps avoid tax mistakes |
| Stamps and forms | 50–150 zł | One-time organizational expense |
After registering as an individual entrepreneur, the entrepreneur in Poland faces the obligation to pay contributions to ZUS and taxes monthly, even if income in certain months is minimal or absent. The basic package includes pension insurance, disability insurance, accident insurance, and NFZ health insurance, as well as a contribution to the Labor Fund (for some forms of taxation). The amount of payments depends on the chosen form of taxation, the period of activity (preferential first years or full rate), and the level of income. The key task is to budget these expenses in advance in the financial model and ensure a stable cash flow.
| Position | Approximately per month | Comment |
|---|---|---|
| ZUS social contributions | from 400 to 1600 zł | Depends on benefits and calculation base |
| Medical insurance | about 350–600 zł | The amount depends on income and tax form |
| Advance on income tax | based on actual profit | Paid monthly or quarterly |
Many entrepreneurs in Poland prefer not to keep records themselves and transfer it to specialized accounting firms. This minimizes the risk of fines and saves time, but requires regular expenses. On average, the services of an accountant for individual entrepreneurs (JDG) cost from 150 to 400 zł per month depending on the tax form, number of documents, and additional options (online access to the system, preparation of annual declaration, consultations on tax optimization). Sometimes, a fee is added for providing a legal address or virtual office if you do not want to «tie» the business to your home address.
| Expense item | Estimated cost / month. |
|---|---|
| Accounting services for individual entrepreneurs | 150–400 PLN |
| Legal address / virtual office | 50–150 zł |
| Bank account maintenance | 0–40 zł |
A bank account for individual entrepreneurs in Poland can be either completely free or conditionally free — subject to minimum turnover or number of transactions. The nuances are hidden in the tariffs: a fee may be charged for international transfers, currency conversion, SEPA payments, or issuing additional cards. When choosing a bank, it is important to pay attention not only to the size of the monthly fee but also to the convenience of the online cabinet, integration with accounting programs, and the speed of support, as all key business payments will go through this account.
Reducing initial costs is helped by strict prioritization of mandatory and secondary expenses. For starting, a basic set is enough: registration, minimal banking services, and the simplest accounting package without unnecessary options. Postpone paid marketing promotion and expanded services until the first stable revenue appears. Use free tools: email on a free domain, template logo, simple business card page. It is important to develop a financial plan for 3–6 months in advance, including not only ZUS contributions and taxes but also a «cushion» for administrative and banking fees.
| Expense item | How to save |
|---|---|
| Bank | Choose a tariff with 0 zł for maintenance and transfers within the country |
| Accounting | Online service with monthly payment and the possibility of changing the package |
| Marketing | Free catalogs, social networks, business groups instead of paid advertising |
| Legal consultations | One-time consultations instead of a long-term subscription |
To sum up, opening a sole proprietorship in Poland requires a balanced approach to planning initial and regular expenses. Exact amounts depend on the tax system, area of activity, volume of operations, and the need for professional support (accountant, lawyer, consultant).
Before starting the registration, it is advisable to:
— assess the expected income and expenses;
— compare tax regimes and ZUS insurance contributions;
— consider the cost of accounting support and banking services;
— set aside a financial reserve for the first months of operation.
Careful calculation and understanding of all cost items will help avoid unexpected expenses and build a sustainable business model right from the start.
