Registering a sp. z o.o. in the government S24 system costs PLN 274 in fees with PLN 5,000 of capital: PLN 250 of court fee and PLN 24 of PCC tax. With a notary, the same items plus the maximum notary fee come to PLN 718.80, and certified copies of the deed come on top.
The share capital, at least PLN 5,000, is counted separately because it is not a fee: the money goes to the company, not to a public office. If VKANCELARIA prepares the documents, PLN 999 net (PLN 1,228.77 with VAT) is added to the bill. The court fee and PCC carry no VAT. Below we break down every item, show the PCC calculation for different capital amounts and list the expenses that only appear after the KRS entry.
Cost of registering a sp. z o.o. in three scenarios
The table shows a company with PLN 5,000 of capital, the minimum required by the Commercial Companies Code. The first column is registering yourself in S24, the second is S24 with documents prepared by VKANCELARIA, and the third is articles signed before a notary.
| Item | S24 on your own | S24 with VKANCELARIA | Notary |
|---|---|---|---|
| Preparing the documents | PLN 0 | PLN 1,228.77 with VAT | In the notary fee |
| Court fee | PLN 250 | PLN 250 | PLN 500 |
| PCC | PLN 24 | PLN 24 | PLN 22 |
| Notary fee incl. VAT | PLN 0 | PLN 0 | up to PLN 196.80 |
| Total to pay | PLN 274 | PLN 1,502.77 | PLN 718.80 + copies |
As of 4 November 2026, excluding the capital contribution. The maximum notary fee rate is assumed.
The difference between S24 and a notary is not only the notary fee. The court fee is also twice as high, because art. 52 of the Court Costs Act (in Polish) sets PLN 500 for a registration application and PLN 250 when the articles were concluded on the template available in the system.
How to calculate PCC when registering a sp. z o.o.
PCC (the Polish civil law transactions tax) on the articles of association is 0.5% (art. 7(1)(9) of the PCC Act, in Polish). The tax base is the share capital, but not in full, because art. 6(9) lets you deduct the court fee for registering the company and, with a notary, also the notary’s fee including VAT. Calculate it in three steps:
- Deduct the court fee from the capital. With PLN 5,000 in S24, PLN 4,750 remains.
- Multiply the result by 0.5%. PLN 4,750 gives PLN 23.75.
- Round to whole zloty. The tax is PLN 24.
| Share capital | Tax base in S24 | PCC |
|---|---|---|
| PLN 5,000 | PLN 4,750 | PLN 24 |
| PLN 10,000 | PLN 9,750 | PLN 49 |
| PLN 50,000 | PLN 49,750 | PLN 249 |
| PLN 100,000 | PLN 99,750 | PLN 499 |
As of 4 November 2026. Calculation for articles signed in S24, with a PLN 250 court fee.
The tax is paid by the company (art. 4(9) of the PCC Act), not by the shareholders. With articles signed in S24, you have to file the PCC-3 return yourself and pay the tax within 14 days of signing the articles (art. 10(1)), counted from the signature, not from the KRS entry. With a notary, the notary collects the tax as the remitter (art. 10(2)), so you do not file this return.
With a notary, the tax base is lower. From PLN 5,000 you deduct PLN 500 of court fee and PLN 196.80 of notary fee including VAT, which gives PLN 4,303 after rounding, and the tax is PLN 22. If the notary charges a lower fee, the tax will be slightly higher.
How much does it cost to set up a sp. z o.o. with a notary
The maximum notary fee for a value from PLN 3,000 to PLN 10,000 is PLN 100 plus 3% of the excess over PLN 3,000 (§ 3(2) of the notary fee regulation, in Polish). With PLN 5,000 of capital this gives PLN 160 net, or PLN 196.80 including VAT. That is the upper limit, so the notary may charge less, and certified copies of the deed, which the company needs for further formalities, are charged separately. The notary’s office will give you the exact amount.
A notary costs more, but offers something S24 does not: your own provisions in the articles and the option of a contribution in kind, meaning something other than cash. If you do not need that, the price difference gives you nothing. A comparison of both routes is in our guide on how to register a company in Poland.
Do you need to add a notice in the MSiG to the costs
Older guides add a fee for publishing the entry in the Court and Commercial Gazette (MSiG). However, the Act of 26 September 2025 (in Polish) repealed art. 13 of the KRS Act (in Polish), which required such notices, and removed this fee from the PCC deductions. The change has applied since 29 November 2025, which is why this item is not in our calculations. Before paying, check the amount shown in the S24 application, because that is the one that applies to your case.
Share capital: not a fee, but you need the money
The minimum capital is PLN 5,000 (art. 154 § 1 KSH, in Polish). In a company registered in S24 it is contributed in cash only, no later than 7 days after the KRS entry (art. 158 § 1¹ KSH). This money is not lost. The management board manages it on behalf of the company (art. 158 § 3 KSH), so it can use it to pay for goods, equipment or rent, for example.
There is one restriction that is rarely mentioned. Funds paid in as capital may not be used to pay for services provided in connection with forming the company (art. 158 § 2 KSH). So pay for registration help with money other than the capital contributions. We write more about what happens to this amount in our article on share capital.
What costs come after registering the company
You pay the registration fees once. Some formalities after the entry cost nothing, while others are ongoing expenses worth calculating before you set up the company, because they determine its monthly budget.
| Item | Cost | Notes |
|---|---|---|
| Signature | Trusted Profile PLN 0 | A qualified signature is bought from a provider, who sets the price |
| CRBR | PLN 0 | The filing is free, but filing late risks a fine of up to PLN 1 million |
| NIP-8 | PLN 0 | 21 days from the KRS entry |
| VAT-R | PLN 0 | PLN 170 stamp duty only if you want a confirmation of registration |
| Business bank account | Per the bank’s price list | The easiest account for paying in the capital, because the transfer documents the payment |
| Registered office address | Your own address or a virtual office | STANDARD package: PLN 59 net per month when paying monthly, PLN 49 when paying yearly, PLN 39 for two years |
| Accounting | Full accounting at VKSIĘGOWOŚĆ from PLN 200 net per month | The company keeps full accounting records even when it has no sales |
| ZUS | Depends on the shareholders | Sole shareholder: ZUS as a business owner; with a job paying at least the minimum wage, usually only the health contribution |
Signature
- Cost
- Trusted Profile PLN 0
- Notes
- A qualified signature is bought from a provider, who sets the price
- Cost
- PLN 0
- Notes
- The filing is free, but filing late risks a fine of up to PLN 1 million
NIP-8
- Cost
- PLN 0
- Notes
- 21 days from the KRS entry
VAT-R
- Cost
- PLN 0
- Notes
- PLN 170 stamp duty only if you want a confirmation of registration
Business bank account
- Cost
- Per the bank’s price list
- Notes
- The easiest account for paying in the capital, because the transfer documents the payment
Registered office address
- Cost
- Your own address or a virtual office
- Notes
- STANDARD package: PLN 59 net per month when paying monthly, PLN 49 when paying yearly, PLN 39 for two years
- Cost
- Full accounting at VKSIĘGOWOŚĆ from PLN 200 net per month
- Notes
- The company keeps full accounting records even when it has no sales
ZUS
- Cost
- Depends on the shareholders
- Notes
- Sole shareholder: ZUS as a business owner; with a job paying at least the minimum wage, usually only the health contribution
As of 4 November 2026. The virtual office and accounting prices apply to services of our group.
It is also worth remembering the cost of a mistake. Changing details after the entry means another application: a PLN 200 fee when the amendment goes through the resolution template in the system, and PLN 250 outside S24 (art. 55 of the Court Costs Act). That is why it is better to settle the name, address and PKD codes before the first application.
Is it worth paying for help with registering a company
You can register the company yourself in S24 and then pay only the fees, which is PLN 274 with PLN 5,000 of capital. VKANCELARIA is a private company with no ties to the court or public offices, and its PLN 999 net is payment for preparing the documents. The applicant remains your company, and each shareholder signs the documents personally in their own account.
For the service price we prepare all KRS documents in S24, the CRBR filing and the tax office documents: NIP-8, VAT-R, PCC-3, UPL-1 and ZAW-FA. On request we add ZUS ZPA and the PEL-ZUS authorisation, and optionally an EORI number for businesses trading outside the EU. You choose the name, address and PKD codes freely. If you know S24 and these deadlines, you will manage on your own. If you would rather not work out what to file, when and where, see company registration.
Cost of a new company versus a ready-made company
A new company is cheaper. Prices of ready-made companies start from PLN 2,500, plus a PLN 200 court fee for a single change application. In return you get a company that already has a KRS entry date and EU VAT, and we enter all changes in one application included in the price. We describe the differences in what a ready-made company is, and you can order a new company through our company registration service.
