Business registration in Poland · S25
Spółka z o.o. Step by step.
Align with co-founders, calculate exact 2026 S24 court fees and prepare all company details for the official portal.
Sp. z o.o. S24 Incorporation Cost Calculator (2026)
Step-by-step registration sequence
- Define your company name, PKD 2025 activity, share split (min. 5,000 zł) and management board.
- Prepare your Polish registered address and shareholder details in a shared S25 draft.
- Transfer the data to official S24, sign electronically and pay the 250 zł KRS court fee.
| Item | S24 online portal | Notarial deed (PRS) | Key rule |
|---|---|---|---|
| Draft preparation in S25 | 0 zł | 0 zł | Shared workspace for co-founders and board |
| KRS court filing fee | 250 zł | 500 zł | Paid upon submitting the application |
| MSiG gazette fee | 0 zł (abolished) | 0 zł (abolished) | Former 100 zł fee no longer applies |
| PCC-3 tax (at 5,000 zł capital) | 24 zł (0.5%) | approx. 22–25 zł (0.5%) | Filed and paid within 14 days of signing |
| Minimum share capital | 5,000 zł | 5,000 zł | Working funds belonging to your company |
| Signing method | Profil Zaufany or qualified e-signature | Notarial deed + electronic PRS filing | Required for every shareholder and board member |
What to prepare before opening the official S24 portal
Registering a Polish limited liability company (spółka z o.o.) via S24 uses the Ministry of Justice standard electronic articles of association. To avoid court rejections, co-founders should align in advance on the exact company name, Polish registered address, primary and secondary PKD 2025 codes, share capital split (minimum 5,000 zł) and board representation rules.
In S25 you prepare a shared draft with co-founders for 0 zł, validate share math and follow screen-by-screen guidance before signing in official S24.
- Every shareholder and management board member needs an active Polish Trusted Profile (Profil Zaufany, which requires PESEL) or a qualified electronic signature.
- S24 supports cash share capital contributions only; in-kind contributions require a notarial deed filed through PRS.
- Board members must attach signed service-address declarations, the shareholder list and appointment consents.
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
Is S25 the official government S24 portal?
No. S25 helps you structure company data with co-founders and follow each registration step. You sign, pay and submit the application in the official Ministry of Justice S24 portal.
What is free of charge?
Preparation in S25 costs 0 zł. Share capital, KRS court fees, PCC-3 tax, registered address and optional add-on services are paid separately.
What are the government fees for registering a spółka z o.o. in S24 in 2026?
The KRS court filing fee in S24 is 250 zł (the former 100 zł MSiG gazette fee has been abolished and is 0 zł), plus 0.5% PCC-3 tax on share capital minus 250 zł — 24 zł at the 5,000 zł minimum share capital (274 zł total mandatory government charges).
What electronic signature do shareholders and board members need?
To sign the articles of association and KRS filing in S24, each shareholder and board member needs a Polish Trusted Profile (Profil Zaufany, which requires PESEL) or a qualified electronic signature.
Official Polish government portals & acts: S24 — Ministerstwo Sprawiedliwości ↗ · Rejestracja spółki z o.o. — biznes.gov.pl ↗