How much does it cost to open a sole proprietorship in Poland: real expenses

Opening a sole proprietorship (jednoosobowa działalność gospodarcza) in Poland attracts more and more migrants and residents considering the country as a platform for doing business or remote work. However, in practice, many face a gap between the advertised «cheapness» of registration and the real financial obligations. In this material, we will analyze what the cost of opening a sole proprietorship in Poland consists of, which expenses are mandatory from the start, which depend on the chosen business model, and how to properly assess the total budget to avoid surprises in the first months of operation.

Basic costs for registering a sole proprietorship in Poland: state fees, intermediary services, notary

If you submit documents yourself through CEIDG, direct payments are minimal: the registration itself is free, and the main expenses become mandatory contributions to ZUS, payment for an electronic signature (if necessary), and notary services for issuing powers of attorney or certifying copies of documents. Additionally, budget for translation by a sworn translator — this is not always required, but often concerns documents related to education or marriage. Many entrepreneurs try to stick to the basic set of expenses, arranging everything online without unnecessary trips to offices and bank branches.

For those who are unsure about the nuances of Polish legislation, it is more advantageous to immediately include expenses for support in the estimate: law firms, accountants, and specialized agencies offer package services for preparing the CEIDG form, registration with ZUS and the tax office, as well as selecting the optimal tax system. Below is an example of approximate amounts that foreigners most often encounter at the start:

Mandatory monthly payments: ZUS, taxes, and accounting expenses for the entrepreneur

After registering a business in Poland, the main ongoing expense becomes the contribution to ZUS. During the first preferential period (the so-called start relief and small ZUS), the entrepreneur pays significantly less, but after 2.5 years, they switch to standard rates. In addition to contributions for social and health insurance, an advance payment for income tax is added, which is calculated depending on the chosen tax form (general scale, linear tax, or ryczałt). It is important to consider that part of these payments can be partially accounted for when calculating tax, however, cash flow suffers precisely because of their monthly nature.

• Tax accounting: even with a small number of documents, most entrepreneurs prefer outsourcing accounting or online services to avoid risking mistakes in declarations.
• Reporting: monthly or quarterly VAT declarations (if you are a VAT payer) and income tax require discipline and minimal administrative burden.
• Additional services: sometimes paid consultations with a tax advisor, updating accounting software, issuing a qualified signature — these are small but regular or periodic expenses that should be included in the budget.

Additional startup costs: bank account, accounting, electronic signature, document translation

When opening a sole proprietorship in Poland, there is almost always an «additional package of hidden startup costs» that is easy to forget when calculating the budget. First of all, this includes a business bank account (some banks charge a subscription fee for servicing), services of an accountant or online accounting, as well as a qualified electronic signature for reporting and signing contracts. If your documents are not in Polish, this adds notarized or sworn translation, without which banks, tax authorities, and other institutions simply will not accept some documents.

• Bank account — service fees, transfers, currency operations.
• Accounting — fixed monthly rate or flexible service package.
• Electronic signature — one-time issuance + possible annual renewal.
• Document translation — payment per page or per package of documents.

How to optimize costs when opening a sole proprietorship: choosing a tax regime and format of cooperation

Key savings start with the right choice of tax form. For most beginner entrepreneurs in Poland, two options are relevant: simplified system (ryczałt) with a percentage rate from turnover and general principles (zasady ogólne) with tax on profit. If your expenses are low and the margin is high (for example, IT services, consulting, marketing), ryczałt is often more beneficial: fewer accounting hours, simpler reporting, predictable tax. With significant operating expenses (rent, equipment, subcontractors), it makes more sense to consider general principles: you can legally reduce the taxable base due to documented expenses.

The format of cooperation with clients and partners also affects the budget. It would be a mistake to focus only on the “hourly rate” and not consider the total cost of the model. Pay attention to:

• Types of contracts — B2B with a permanent subscription usually reduces cash gaps and customer acquisition costs.
• Geography of clients — working with foreign companies may mean different tax consequences and additional bank fees.
• Level of outsourcing — outsourcing accounting, HR, and legal tasks to external specialists is often cheaper than keeping everything “in-house,” especially at the start.
• Payment methods — the choice of bank and currency accounts affects the size of fees and exchange losses during regular transfers.

Let's summarize

In summary, opening a sole proprietorship in Poland requires not only an understanding of formal procedures but also a sober assessment of all associated costs — from registration fees and accountant services to tax burdens and mandatory contributions.

A clear financial plan at the startup stage, accounting for possible additional expenses, and choosing the optimal tax form help reduce risks and ensure business predictability in the first months of operation.

Before making a decision, it is advisable to compare expected income with actual monthly expenses and, if necessary, consult with specialists. This approach allows viewing the opening of a sole proprietorship in Poland not as a formality but as a justified investment step in the development of one's own business.