Opening a sole proprietorship (individual entrepreneur) in Poland is becoming an increasingly relevant option for both locals and foreigners, including those from Ukraine and other CIS countries. However, in addition to administrative procedures and choosing a form of activity, a key question remains the cost of launching and subsequently running a business.
This material examines the main expense items when opening a sole proprietorship in Poland: registration and banking services, accounting support, mandatory ZUS insurance contributions, taxes, as well as additional costs related to rent, licenses, and professional services. Such an overview will allow for an advance assessment of the financial burden, compare it with expected income, and make an informed decision about the feasibility and timing of starting a business.
When starting a business in Poland, it is important to budget for basic payments that are unavoidable. These include registration fees and legal support (if you use the services of an accountant or consultant), as well as banking service costs. Even at the preparation stage, it is worth comparing the costs of services from different providers, as the rates of banks and accountants vary significantly. It is important to remember that some operations can be performed independently online, saving on intermediaries, but this will require careful study of Polish legislation.
| Expense item | Estimated amount | Comment |
|---|---|---|
| Opening a bank account | 0–30 PLN | Many banks offer a free start |
| Accountant per month | 150–400 PLN | Depends on turnover and number of documents |
| Notary / translations | 100–400 PLN | One-time, if additional documents are needed |
When planning a budget, entrepreneurs often consider only taxes and contributions, but the real financial burden is also formed by everyday services. Right from the start, it will be necessary to choose a bank, the format of accounting support, and the method of interbank or international settlements. Each of these elements has its own fee structure, which is not always obvious from the advertised rates. It is important to include not only fixed subscription fees in the calculations but also the cost of «small things»: fees for payments to the budget, SMS or push notifications, currency conversion, and card servicing.
| Expense item | Typical options | Comment |
|---|---|---|
| Account maintenance | 0–50 PLN/month. | Often free with a turnover or number of transactions |
| Accounting support | 150–500 PLN/month. | The price depends on the tax system and the volume of documents |
| International transfers | 10–80 PLN per payment | Plus hidden costs in the exchange rate |
To avoid unexpected expenses, it is advisable to request detailed rates from the bank and accountant in advance and assess which operations will be regular in your business model. It is useful to compare not only the base price but also additional services: integration with invoicing services, access to an online panel, speed of processing international payments. This will allow for a more realistic financial plan and avoid a situation where a formally «cheap» rate turns out to be more expensive due to frequent fees and additional services.
The choice of tax system in Poland directly affects how much you will give to the state and how much will remain for business development. Different regimes (general system, linear, lump sum) combine differently with mandatory contributions to ZUS: in some places the income tax rate is more favorable, but the risks of «overpayment» are higher with low revenue, in others — on the contrary. It is important to consider not only the percentages but also the base from which they are calculated: income, revenue, or a fixed amount. Already at the planning stage, it is worth modeling several scenarios and preparing a simple financial model for 6–12 months.
| Regime | Tax | ZUS (after benefits) | Who it suits |
|---|---|---|---|
| General system | Progressive, from income | Full package of contributions | High expenses, variable income |
| Linear | Fixed rate from profit | Standard or reduced ZUS | Stable profit, B2B contracts |
| Leverage | Fixed % from revenue | Often beneficial with low expenses | Low-cost services |
At the launch stage, it is important to immediately separate mandatory expenses from desirable ones. Create a basic financial plan and include only those expenses without which the business cannot function: registration, accounting, payment systems, minimal marketing. Everything else — renting a large office, expensive branding, excessive equipment — should be postponed until stable revenue appears. It is useful to compare prices from different suppliers and services in advance, using free periods, trial versions, and starter rates. Below is an example of how to optimize key cost items:
| Cost article | Approach to savings |
|---|---|
| Accounting | Online services instead of an in-house accountant |
| Office | Coworking or fully remote format |
| Communication and software | Free or basic versions of services |
It is equally important to establish a discipline of expenses and regularly review each item in the budget. A simple but systematic practice helps with this:
In summary, when assessing the cost of opening a sole proprietorship in Poland, it is important to consider not only official state payments and specialist services but also associated costs: choice of tax system, mandatory contributions to ZUS, accounting and legal support expenses, rent, and organization of the work process. Careful preliminary calculation and analysis of all expense items allow avoiding financial surprises and building a realistic business model from the first months of operation.
Thoughtful budget planning at the start helps the entrepreneur not only optimize costs but also focus on business development rather than solving unexpected organizational and financial issues.
