Елена Разбицкая
Главный бухгалтер
As of July 2026. IT is still brought here because of talent and the EU market. The Poland.Business Harbour visa as a mass programme is closed — in 2026 it is better not to rely on it. Below is about the company, taxes and contractors. If the founder also needs to live in Poland, that is a separate procedure — it is in its own section.
The market
Developers, outsourcing and product teams sit in Warsaw, Kraków, Wrocław, Łódź and the Tricity. Competition for people is high, and salaries have grown compared with a few years ago. That is an argument for opening a company here if you are genuinely hiring and selling into the EU — not because 'IT is what one does in Poland'.
Taxes
CIT is usually 19%; for some small firms a 9% rate is possible. Work out IP Box and ryczałt for some programmers on JDG with a tax adviser: we do not set rates in contracts. A relief does not replace live turnover and clear reporting.
The founder's stay
Once the company already exists, the founder stays in Poland on Residence permit for business or, if employed in their own company, on work. The second option needs putting together carefully: otherwise you get an 'employer of yourself' without a proper structure. A residence application is not a registration in KRS.
Why it suits people from the region
A shared language with clients from the region, straightforward contractors and logistics in the EU — that is how the work actually runs, not a special status 'for IT from Belarus and Ukraine'.
Transparency
An entry in KRS, the VAT white list, contracts with clients in the EU — normal order for any sensible IT firm. Keep proof of turnover for yourself and for the bank, not a single presentation 'just in case'.
B2B and JDG in IT
In IT there are many contractors on JDG: that is how projects are closed, it is not headcount. A contractor's stay is their grounds, not yours. A B2B team does not replace the director's own right to live in Poland.
The upshot
IT in Poland in 2026 can be opened. There is no automatic residence permit for a 'startup'. First the form and the activity, then, if needed, the founder's stay.
We will help with the founder's and the team's cards. Taxes and payroll are handled by the accountant. A legalisation consultation is free.