Costs of doing business in Poland

If you intend to start running business in Poland, You may find the following information helpful. The second table contains data which largely depend on market condition. They should be considered as indicative. Starting a business should be preceded by selection of the appropriate form of doing business. The choice of legal form of Your business will have an impact on the cost of the company's founding and its future maintenance costs.

 

Taxes and social security contributions

Type of tax or social security contribution	Rate – a brief description
Income tax from individuals (PIT)/ legal persons (CIT)	Individuals: 18% or 32% (the tax base over 85.528,00 PLN); 19% if the taxpayer has chosen a linear method of tax settlement/ legal persons: 19%
Value Added Tax (VAT): standard rate and preferential (lower) rate	Standard rate: 23%; Preferential rate: 8%, 5%
Property tax (for buildings intended to running business)	app. 5,2 euro per 1 m2 of area (the tax is annual)
Excise tax	The current taxes on certain excise goods are: Motor gasoline – 350,00 euro per 1,000 liters, Diesel fuel – 265,00 euro per 1,000 liters, Liquefied gas combustion engines - 150,00 euro per 1.000 kg, An intrinsic bio fuel – 265,00 per 1,000 liters, Electricity – 4,8 euro per 1 MWh Ethyl alcohol - 1.290,00 euro per 1 hl of 100% vol Beer – 1,7 euro per 1 hectolitre per degree Plato of finished product, Wine – 35,00 euro per 1 hl of finished product, Cigarettes – 47,00 euro for each 1000 units and 31.41% of the maximum retail price, Cars with capacity engine above 2000 cm3 – 18,6% of the tax base, the other cars – 3,1% of the tax base
The pension insurance contribution	Pension contribution – 19,52% Disability contribution – 8,00% Sickness insurance – 2,45% Accident insurance – 1,93% of the contribution base
Health insurance contribution	9,00% of the contribution base

 

Major costs of running business

Type of cost	Approximate amount + optionally brief description
Office rental (price per m2 of area) - price in the capital city and different city	Capital city: 15-25 euro per 1 m2 of area, Other city: 5-20 euro per 1 m2 of area
Salary for employees (per capita): - average salary/ - minimum salary	Average salary: app. 930,00 euro gross per month Minimum salary: app. 420,00 euro gross per month
Keeping the accounts (remuneration for the accounting office)	50,00 – 1.200,00 euro
Internet, phone (range of the cost)	15-50 euro internet; 10-25 euro per one mobile
Maintenance of website and company mailbox, rank of the website	70,00 – 400,00 euro per month
Fuel price: 1 liter of petrol/ diesel oil	Petrol: 1,0 euro per liter, Diesel oil: 1,0 euro per liter