How much does running a sp. z o.o. cost per month in 2026

A single-shareholder sp. z o.o. (Polish limited liability company) costs about PLN 3,260–4,470 per month in 2026 before CIT. The largest item is the sole shareholder's mandatory contributions: PLN 2,618.87 (PLN 1,788.29 in social insurance and PLN 830.58 in health contribution), and the rest is full accounting, a registered address and a bank account. A company with two or more shareholders where nobody draws pay does not pay ZUS for its shareholders, so its fixed costs are usually about PLN 640–1,850 per month.

Law as of 9 October 2026.

Sample monthly costs of a single-shareholder company

The table covers a typical company with one shareholder who is also the only management board member and draws no pay. The company is an active VAT payer and has a dozen or so accounting documents per month.

Accounting and the virtual office are net prices. An active VAT payer will usually deduct the 23% VAT on them. The other amounts are statutory values.

To estimate the costs for your own situation, use the sp. z o.o. cost calculator.

ZUS: one shareholder or several

A sole shareholder pays contributions like an entrepreneur

For ZUS (the Social Insurance Institution), the shareholder of a single-shareholder sp. z o.o. is a person running non-agricultural activity (art. 8 ust. 6 pkt 4 ustawy o systemie ubezpieczeń społecznych, the Social Insurance System Act, "ustawa o sus"). The obligation runs from the day the company is entered in the KRS (National Court Register) or from the day the shares are acquired (art. 13 pkt 4a ustawy o sus). It does not matter whether the shareholder takes any money out of the company.

The contribution base is a declared amount of at least 60% of the forecast average wage (art. 18 ust. 8 ustawy o sus). In 2026 this is PLN 5,652, or 60% of PLN 9,420. On this base the shareholder pays:

The rates come from art. 22 ust. 1 ustawy o sus. Sickness insurance is voluntary and starts on request (art. 11 ust. 2 ustawy o sus). Without it, the shareholder will not receive sickness benefit from ZUS.

The preferential base of 30% of the minimum wage for the first 24 months applies only to persons under art. 8 ust. 6 pkt 1 ustawy o sus (art. 18a ust. 1 ustawy o sus). The sole shareholder of a sp. z o.o. falls under pkt 4, so they pay full contributions from the first month.

A shareholder who pays contributions only for themselves settles them by the 20th of the following month (art. 47 ust. 1 pkt 4 ustawy o sus).

Several shareholders: no ZUS from holding shares

Shareholders of a sp. z o.o. with two or more shareholders are not subject to social insurance just because they hold shares. Art. 8 ust. 6 pkt 4 ustawy o sus names only the shareholder of a single-shareholder sp. z o.o. Contributions arise only when a shareholder has another title, for example an employment contract or pay for serving on the management board.

The sole shareholder's health contribution: PLN 830.58

Many guides quote PLN 432.54, which is 9% of the minimum wage. That amount does not apply to a sp. z o.o. shareholder. The shareholder does not pay personal income tax on business income under the tax scale, flat tax or lump-sum tax, so they fall under art. 81 ust. 2za of the ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych (the Publicly Funded Healthcare Act). The base there is the average monthly wage in the enterprise sector in the fourth quarter of the previous year, including profit payouts.

According to the notice of the President of GUS (Statistics Poland), this amount for Q4 2025 is PLN 9,228.64. The contribution is 9% of the base (art. 79 ust. 1 of that act), or PLN 830.58 per month from January to December 2026. A shareholder of several single-shareholder companies pays the health contribution separately for each of them (art. 82 ust. 4 and ust. 5 pkt 1 of that act).

Full accounting

A sp. z o.o. must keep księgi rachunkowe, i.e. full double-entry accounting (art. 2 ust. 1 pkt 1 ustawy o rachunkowości, the Accounting Act). The simplified revenue and expense ledger is not an option.

Accounting offices usually charge PLN 600–1,500 net per month for full accounting of a small company with a dozen to 30 documents. The price goes up with:

• more documents,
• employees and contractors (a separate fee per person),
• foreign transactions and currency settlements,
• the annual financial statement, if the office bills it separately.

Before you sign a contract, ask whether the fee covers the financial statement, the CIT-8 return and KSeF handling.

Bank account

The company needs a business account, and it reports the account number to the tax office on the NIP-8 form. Banks offer accounts for companies from PLN 0 per month, often subject to turnover conditions or during a promotion. Paid accounts usually cost up to about PLN 100 per month. Also check the fees for transfers, cards and a currency account.

Registered seat and virtual office

The articles of association state the company's seat (art. 157 § 1 Kodeksu spółek handlowych, the Commercial Companies Code). If the company has no premises of its own, a virtual office provides the address. Prices start at about PLN 40 net per month for the address only. Packages with mail scanning and a meeting room usually cost up to PLN 250 net.

KSeF

Since 1 April 2026 most businesses issue invoices in KSeF (the National e-Invoicing System). The largest entities, with sales above PLN 200 million, have done so since 1 February 2026. Until 31 December 2026 you may issue invoices outside KSeF if their total value including VAT does not exceed PLN 10,000 per month. From 1 January 2027 KSeF applies to everyone.

The system itself costs nothing. The Ministry of Finance provides the free Aplikacja Podatnika KSeF (KSeF Taxpayer Application) and the KSeF mobile app. You can also prepare a single FA(3) invoice in the KSeF invoice generator. Costs appear only when you choose paid invoicing software or an integration with an accounting system.

CIT advances

The company pays CIT advances by the 20th of each month for the previous month (art. 25 ust. 1 and 1a ustawy o CIT, the Corporate Income Tax Act). A small taxpayer and a company in its first year of activity may choose quarterly advances (art. 25 ust. 1b ustawy o CIT).

The 9% rate applies if the company's revenue in the tax year does not exceed the equivalent of EUR 2 million (PLN 8,431,000 in 2026) and the company is a small taxpayer, meaning its sales including VAT in the previous year did not exceed PLN 8,517,000. In the year the company starts, the small-taxpayer condition does not apply. Otherwise the rate is 19% (art. 19 ust. 1 pkt 1 and 2, ust. 1d and 1e ustawy o CIT). A company created by converting a sole proprietorship or from a contributed business cannot use the 9% rate in its first and second year of activity (art. 19 ust. 1a ustawy o CIT).

Example: the company has PLN 10,000 of income in a month and applies the 9% rate. The advance is PLN 900. When the company has no income, it pays no advance.

Annual duties: financial statement and CIT-8

Once a year further duties arise, often included in the accounting office's fee or billed separately:

1. The management board prepares the financial statement within 3 months of the balance sheet date, i.e. by 31 March for a calendar year (art. 52 ust. 1 ustawy o rachunkowości). It is signed by the person keeping the books and by the board (art. 52 ust. 2).
2. The company files the CIT-8 return and pays the tax by the end of the third month of the following year (art. 27 ust. 1 ustawy o CIT). By the same deadline it sends its books to the tax office electronically (art. 9 ust. 1c ustawy o CIT).
3. The shareholders' meeting approves the statement no later than 6 months after the balance sheet date, i.e. by 30 June (art. 53 ust. 1 ustawy o rachunkowości).
4. The board files the statement and the approval resolution with the KRS within 15 days of approval (art. 69 ust. 1 ustawy o rachunkowości). Filing through the Repozytorium Dokumentów Finansowych (Financial Documents Repository) is free.

Management board pay: the options

How you take money out of the company affects the monthly costs. The most common options:

• No pay. The board member serves for free. The company bears no extra costs, and a sole shareholder still pays their own contributions.
• Pay under the appointment resolution. The income is taxed under PIT as a board member's income (art. 13 pkt 7 ustawy o PIT, the Personal Income Tax Act). A 9% health contribution is due on the pay (art. 66 ust. 1 pkt 35a of the Publicly Funded Healthcare Act).
• Employment contract. It gives full employee protection, but means full employee and employer ZUS contributions. The company as the payer settles them by the 15th of the following month (art. 47 ust. 1 pkt 3 ustawy o sus).
• Dividend. The shareholder receives part of the profit after CIT. A 19% flat tax is withheld from the dividend (art. 30a ust. 1 pkt 4 ustawy o PIT). A dividend is not a cost for the company.

As a rule, board pay reduces the company's CIT income, and a dividend does not. Work out the option with your accountant, because it depends on the size of the profit and the shareholder's needs.

If you are only setting up the company, also read how to start a sp. z o.o.

Frequently asked questions

How much ZUS does the sole shareholder of a sp. z o.o. pay in 2026?

Mandatory social contributions are PLN 1,788.29, or PLN 1,926.76 with voluntary sickness insurance. On top of that comes the health contribution of PLN 830.58, so PLN 2,618.87 or PLN 2,757.34 per month in total.

Does a shareholder in a company with two shareholders pay ZUS?

Not just for holding shares. The obligation arises only from another title, for example an employment contract with the company or pay for serving on the management board.

Can the sole shareholder of a sp. z o.o. pay preferential ZUS?

No. The reduced base of 30% of the minimum wage under art. 18a ustawy o sus applies only to persons running a business in their own name, not to sp. z o.o. shareholders.

How much does full accounting for a sp. z o.o. cost?

A small company with a dozen to 30 documents per month usually pays PLN 600–1,500 net. The financial statement, payroll and foreign transactions may cost extra.

Do you have to pay for KSeF?

No. The Ministry of Finance provides the free KSeF Taxpayer Application and the KSeF mobile app. You pay only if you choose commercial invoicing software.