What business to open in Poland in 2026 and how to tie it to a residence permit

Елена Разбицкая

Главный бухгалтер

2143 чел.

02.07.2026

5 min

Views: 2143 чел.

Checked as of July 2026. Opening a company in Poland and getting the right to live here are different things. A company is registered in CEIDG or KRS; taxes are calculated by the accountant. Below — how to choose the form and the niche. If the aim is also to stay in the country on the business, that is already a separate residence application: there is a short note on it at the end.

Why people come here

People come here because of the EU market, logistics, IT and services for people who already live in Poland. This is not zero taxes and not 'opened a company — no need to work'. Without clients and turnover a company on paper gives nothing: neither income nor clear reporting.

What actually helps

A living business rests on contracts with clients, an account, taxes and ZUS, and if you need a base — on premises. EU grants and funds exist, but a subsidy application is not a business model and not a substitute for clients.

State support exists; each competition has its own conditions. First a lawful form and real activity, then the funds. Otherwise there is nowhere to hang the grant.

Taxes — no fairy tale

A guide, not a promise: CIT is usually 19%; for some small firms a 9% rate is possible if the limits are met. For JDG — the scale, linear PIT or ryczałt. Figures and reliefs are better worked out with an accountant straight away: we do not fix a tax rate 'for ever'.

Registration

A JDG is registered in CEIDG: you usually need a PESEL and often a registered address. A company — in KRS, through S24 or at a notary. A foreigner without a card may sit on the board, but you still cannot live in Poland without your own residence grounds: an entry in the company register does not replace that.

Once the company already exists and you want to live in Poland specifically on this business, you put together Residence permit for business: what you do, what income or a plausible plan, insurance, an address. Registration in KRS by itself does not give the right to live here.

Step by step

The working sequence is this: niche and form → registration → account and NIP/REGON → if the activity is regulated, a sector permit → launch. Not the other way round: 'we'll live as tourists first, the company later'. If you need to stay in the country — the residence application is made separately, once it is already clear what the company does.

JDG or a company

JDG is simpler and cheaper in the accounts, but you are liable with your personal assets. Sp. z o.o. — capital, reporting; for partners and banks it usually looks more solid if there is live turnover. What to choose depends on risk and scale, not on 'what sounds better on the form'.

CEIDG and KRS

A JDG is often registered online through biznes.gov.pl if you have a PESEL and a Profil Zaufany. Without a PESEL that route is often closed, so people go another way or first obtain the number. A company is formed through S24 or a notarial deed — that is the companies register, not the gmina and not residence.

Bank account and NIP

A NIP often appears on its own after registration. Banks are reluctant to open an account for a foreigner without a PESEL or a card: it is better to allow time for this before you start, not when you already need payments from a client.

Licences and concessions

Not every activity opens on a single PKD code. Alcohol, transport, medicine and security are regulated trades: to sell spirits legally, carry people, provide medical services or provide security, you need a sector licence. Which authority issues it depends on the type — the gmina, the voivodeship marshal, the transport inspectorate, a ministry. Each sector has its own list of conditions; they look at it until when you open a premises. You can still register the firm in KRS, but you cannot work without a licence. We do not obtain licences: that is a separate administrative procedure, not company registration.

In brief

In 2026 business in Poland is the register, taxes and, if the niche is regulated, a sector licence. Accounting is for an accountant. If you also need to live here on the back of that firm — that is already residence; a consultation on it is free.

Entering a company in S24 does not replace a residence permit. If you are staying on the basis of the business — we will go through the ground at a consultation.