Opening a sole proprietorship (FOP, the Polish equivalent is jednoosobowa działalność gospodarcza) in Poland remains one of the most accessible and flexible ways to conduct business for foreigners, including citizens of Ukraine, Belarus, and other CIS countries. At the same time, future entrepreneurs often encounter fragmented and outdated information about the actual costs of starting and maintaining operations.
This review examines the main expense items related to the registration and operation of a sole proprietorship in Poland: from startup fees and mandatory contributions to ZUS to tax burdens, accounting support, and additional operational costs. The aim of the material is to provide a current, structured picture of the costs of opening and maintaining a sole proprietorship so that you can soberly assess the financial implications and consciously plan your entry into the Polish market.
At the start, it is important for the entrepreneur to separate costs into mandatory and optional. State registration of sole proprietorship in CEIDG is free of charge, however, the following may be required notarized powers of attorney, official translations and payment of stamp duties when interacting with authorities if you act through a representative. It is also advisable to budget for expenses related to opening a bank account, issuing a payment card, and possible service fees in the first months, as well as for the payment of an electronic signature or trust profile if you cannot arrange it yourself.
| Expense item | Estimated cost | Comment |
|---|---|---|
| State fees | 0–100 zł | Mainly for powers of attorney and copies |
| Intermediary services | 300–1200 zł | Registration and basic consulting |
| Bank account | 0–50 zł/month | Depends on the bank's tariff |
| Electronic signature | 200–400 zł/year | Needed for frequent online work |
After registration, the entrepreneur faces regular payments that form the real cost of conducting business. The main items are insurance contributions to ZUS, income tax (according to the chosen taxation system) and, if necessary, VAT (VAT). At the start, many take advantage of benefits: «start relief» (exemption from part of ZUS contributions for 6 months) and subsequent «small ZUS» or «small ZUS Plus», allowing to significantly reduce the burden. However, it is important to model the budget immediately and after the end of the benefit period, when the amount of mandatory payments may double or more.
| Payment | Approximately per month | Comments |
|---|---|---|
| ZUS (preferential period) | from 400–900 zł | Social insurance + health insurance, depends on the benefit |
| ZUS (after benefits) | about 1,600–2,000 zł | Full package of contributions from the standard base |
| Income tax | from 0 to 12–19% profit | Depends on the tax regime and expenses |
| VAT (VAT) | usually 23% from turnover | Partially reimbursed through incoming VAT |
The figures are approximate, for general understanding of the amounts. In reality, the final burden is formed individually and depends on turnover, expense structure, and the chosen tax regime. In practice, many entrepreneurs include a fixed «expense corridor» in their financial plan:
When planning registration, it is important not only to calculate startup costs but also to anticipate which income taxation model will be most beneficial at your level of turnover, cost structure, and growth plans. In Poland, individual entrepreneurs have access to, in particular, a progressive PIT tax scale (12%/32%), a flat tax of 19%, as well as ryczałt from recorded income fixed rates depending on the type of activity. When choosing, it is worth considering: the share of expenses in revenue, the need for joint taxation with a spouse, access to tax deductions (benefits, children, pension contributions), and income stability. The basic approach is to model several scenarios for the year ahead, taking into account expected revenues and possible exchange rate fluctuations.
| Regime | When it is beneficial | Risks |
|---|---|---|
| PIT scale | Low income, high expenses, family benefits | Transition to 32% with profit growth |
| Flat 19% | Stable high profit, significant costs | No progressive benefits and joint calculation |
| Lump sum | Minimal expenses, low-rate services | Costs cannot be deducted, the structure of income is important |
To reduce the fiscal burden, entrepreneurs usually combine several tools, complying with the law and carefully documenting operations:
The first thing that allows reducing expenses at the start is the smart choice of a bank and payment tools. Compare not only the cost of account maintenance but also the fees for transfers within the EU, card issuance, integration with accounting services. It is optimal to choose packages for small businesses: in many Polish banks, the first months of service are free or at a reduced rate. When registering, it is important to clarify whether the bank supports convenient online accounts and mobile applications to avoid additional costs for cash equipment and visits to branches. The methods of income confirmation for future lending also play a significant role — sometimes a «slightly more expensive» rate now reduces costs in the medium and long term.
If an entrepreneur does not require a physical office, it is reasonable to use a legal address rental and maximum digitalization of processes. A virtual office is cheaper than a full-fledged premises, and connecting online services (electronic document management, online accounting, invoicing systems) helps reduce personnel costs and paper document flow. When choosing contractors, pay attention to the transparency of rates and the availability of «beginner» packages. Often, startup costs can be further optimized through promotions, free periods, and comprehensive offers «bank + accounting.» Below is an example of basic areas of savings:
| Cost article | Without optimization | With optimization |
|---|---|---|
| Account maintenance | 30–50 PLN/month | 0–15 PLN/month (promotional rates) |
| Legal address | Office rent 1000+ PLN/month | Virtual office 60–150 PLN/month |
| Accounting | Personal accountant 300+ PLN/month | Online service 70–200 PLN/month |
In summary, opening an individual entrepreneur in Poland requires careful financial and organizational preparation. It is important to assess all mandatory costs in advance — from state fees and notary services to expenses for accounting support and possible rental of a legal address.
Current rates and requirements may change, so before making a decision, it is advisable to verify the information with official sources and, if necessary, consult a specialist. This approach will not only help optimize startup costs but also minimize risks associated with violations of legal and tax norms.
A conscious assessment of the costs and conditions of doing business in Poland will help you build a realistic budget, choose the appropriate tax form, and create a stable foundation for further business development.
