Companies, tax, and accounting in Poland
Practical guides for founders and small companies: founding and running a sp. z o.o., CIT, VAT, KSeF, and accounting. Every amount dated, with its legal basis.
CIT 9% or 19% in 2026: who is a small taxpayer in Poland
When a Polish sp. z o.o. pays 9% CIT and when 19%: limits for 2026 and 2027, rules for new companies, exclusions, advance payments and the CIT-8 deadline. Law as of 9 October 2026.
All articles
- Taxes
Estonian CIT in Poland in 2027: who qualifies and does it pay off
Conditions of the lump-sum tax on company income, the 10% and 20% rates, the shareholder PIT credit, hidden profits, the ZAW-RD deadline and a comparison with standard CIT. Law as of 9 October 2026.
- Bookkeeping
Financial statements of a sp. z o.o.: deadlines and duties
When the board prepares the annual financial statements, when the shareholders approve them and when they must be filed with the KRS. Calendar, signatures, micro-entity simplifications and penalties.
- Business
How much does running a sp. z o.o. cost per month in 2026
ZUS, health contribution, accounting, address and bank: the monthly costs of a Polish sp. z o.o. in 2026, with the legal basis and a sample table for a one-person company.
- Founding
How to start a sp. z o.o. in Poland in 2026: S24 or notary
The two ways to set up a Polish limited liability company, current fees with their legal basis, and the obligations after the KRS entry. Law as of 9 October 2026.
- Taxes
How to take money out of a sp. z o.o. in 2026: dividend and salary
Dividend, salary, board appointment, management contract, loan and interim dividend: taxes, conditions and a worked example for PLN 100,000 of profit. Law as of 9 October 2026.
- Founding
JDG or sp. z o.o. in 2027: when a company pays off in Poland
Sole proprietorship (JDG) versus limited liability company (sp. z o.o.): liability, taxes, ZUS, accounting and set-up costs, with figures for three profit levels. Law as of 9 October 2026.
- Invoicing
KSeF for a sp. z o.o.: duties in 2026 and from 2027
When a Polish limited company must issue and receive invoices in KSeF, how the 10,000 zł limit works until the end of 2026, who in the company gets permissions, and what changes on 1 January 2027.
- Taxes
ZUS for the sole shareholder of a Polish sp. z o.o. in 2026 and 2027
What the sole shareholder of a Polish limited company pays ZUS in 2026, what the 2027 budget bill implies, when the obligation starts and why no relief applies. Law as of 9 October 2026.