How much does a sp. z o.o. cost?
Calculate the cost of founding a company via S24 or at a notary, and the monthly running cost: the sole shareholder's ZUS, the health contribution and accounting. No sign-up.
Law as of 9 October 2026.
Founding
At least 5,000 zł.
Running
Full accounting for a small company at online offices is usually around 600–650 zł net.
For example a bank account or a registered address.
Result
Monthly cost
3218,87 zł
- Shareholder's ZUS: social contributions1788,29 zł
- Health contribution830,58 zł
- Accounting600,00 zł
Founding
- Court fee (KRS)250,00 zł
- PCC 0.5%24,00 zł
- Founding cost (one-off)274,00 zł
- First year in total38 900,44 zł
Excludes CIT, dividend tax and salaries. Net amounts.
How we calculate
1. Founding the company
The court fee for the KRS entry is 250 zł via S24 and 500 zł with a notarial deed. At a notary, the maximum notary fee plus 23% VAT is added. PCC tax is 0.5% of the capital after deducting these fees. Since 29 November 2025 there is no longer a 100 zł fee for the court gazette (MSiG).
2. ZUS of the sole shareholder
A sole shareholder pays social contributions like a business owner, on 60% of the forecast average wage (5,652 zł in 2026), plus a health contribution of 9% of the prior year's Q4 average wage (830.58 zł a month in 2026). The start-up relief and the reduced ZUS do not apply.
3. Several shareholders
Holding shares in a company with several shareholders does not, by itself, create a ZUS obligation.
4. Accounting and other costs
A sp. z o.o. keeps full accounting. Enter your accounting office's net price and other fixed costs, such as a bank account or a registered address.
What the calculator leaves out
- CIT and dividend tax: they depend on the company's profit.
- Pay for the management board and staff.
- VAT on costs: an active VAT payer deducts it.
- Copies of the notarial deed (6 zł net per page) and the S24 payment operator fee.
Frequently asked questions
How much does it cost to found a sp. z o.o. in 2026?
With 5,000 zł capital: 274 zł via S24 (250 zł court fee and 24 zł PCC) or up to 718.80 zł at a notary (500 zł court fee, 196.80 zł maximum notary fee with VAT and 22 zł PCC) plus copies of the deed.
What ZUS does the sole shareholder of a sp. z o.o. pay in 2026?
1,788.29 zł of social contributions a month (1,926.76 zł with voluntary sickness insurance) and an 830.58 zł health contribution. The obligation starts on the day the company is entered in the KRS.
Do shareholders of a company with several shareholders pay ZUS?
Not just for holding shares.
When are the founding costs paid?
The court fee is paid when filing with the KRS. With S24, the company files the PCC-3 return and pays the tax within 14 days of signing the articles. At a notary, the notary collects the PCC.
Why is there no court gazette (MSiG) fee?
Since 29 November 2025, KRS entries are no longer published in the MSiG, so the 100 zł fee is not charged (act of 26 September 2025 amending the KRS act).
The calculator is for information only and is not tax advice. The notary fee is the legal maximum; a notary may charge less.