How much does starting an LLC cost in 2025?

The establishing of a limited liability company is a process which requires knowledge of commercial law, as well as certain costs associated with company registration. The choice of the appropriate form of registration, the amount of share capital and the accounting method used are key aspects affecting operation of a company. Below you can find a comprehensive guide covering the following topics: how much does it cost to establish a limited liability company, including a detailed analysis of costs and paperwork.

How much does it cost to establish a limited liability company?

The minimum total cost of establishing a company through the S24 system is approximately PLN 375 (PLN 350 court fee + PLN 25 PCC), while the minimum total cost of establishing a company at a notary is approximately PLN 1425 (PLN 600 court fee + PLN 800 notary services + PLN 25 PCC).

What is a limited liability company?

A limited liability company (sp. z o.o.) is one of the most popular forms of businesses in Poland. It is a separate legal entity, which means that the partners are not liable for the company’s obligations with their personal assets. Company registration with the National Court Register (KRS) is a mandatory step in the incorporation process.

Unlike a sole trader, a limited liability company allows for greater financial security and reduced risk, making it an attractive form of business for both start-ups and experienced entrepreneurs who decide to do business on a larger scale.

Methods used to establish a limited liability company – public notary or S24?

Under the provisions of the Code of Commercial Companies, a limited liability company may be created by one or more partners. However, a single person limited liability company cannot be established by another single person limited liability company.

A company can be established in two ways:

Traditionally – at the public notary’s office
In this case, the future partners must go to a notary’s office, where the articles of association are prepared in the form of a notarial deed. This is a more flexible method, allowing the provisions of the articles of association of the limited liability company to be adapted to the needs of the partners.
Electronically – via the S24 system
The S24 system enables a limited liability company to be established quickly online, using a standard template for articles of association. This form of company registration is cheaper, but has limitations, such as the inability to make contributions in kind and limited options to modify the articles of association.

Factors influencing the cost of establishing a limited liability company

The cost of setting up a limited liability company depends on several factors:

Share capital of the company – the minimum share capital of the company is PLN 5,000, but it can be higher if the partners decide to involve higher financing of the activity.
Notarial costs – if the company is incorporated with a public notary, costs associated with the notarial deed must be paid. The amount of the notarial fee depends on the amount of the share capital.
Court fee for company registration – a company entry in the National Court Register (KRS) involves the obligation to pay a court fee and a fee for publication in the Court and Commercial Gazette.
Tax on civil law transactions – this is 0.5% of the value of the share capital and is collected by a public notary or paid by the entrepreneur(s) in the case of the S24 registration.
Additional costs – these may include legal advice, drafting of articles of association, accounting fees, etc.

Table of costs for establishing a limited liability company

Cost type	Cost using S24 system	Cost with a public notary
Share capital	min. PLN 5,000	min. PLN 5,000
Court fee	PLN 250	PLN 500
Fee for publication in the Court and Commercial Gazette	PLN 100	PLN 100
Tax on civil law transactions	0.5% of the share capital	0.5% of the share capital
Notarial costs	PLN 0	PLN 160 to 1,500 (depending on share capital)
Legal advice (optional)	from PLN 500	from PLN 500
Accounting (monthly)	from PLN 250	from PLN 250

Limited liability company registration procedure in the S24 system

Registration of a limited liability company in the S24 system takes place in several steps:

Data preparation – the company (name), registered office of the company, PKD codes, amount of share capital and data of shareholders and members of the company’s management board should be specified.
Filling in the form in the S24 system – select the appropriate template of articles of association for the company.
Signing the articles of association electronically – the partners must sign the agreement using a qualified signature or an ePUAP trusted profile.
Court fee payment – the payment is made electronically in the system.
Sending an application to the National Court Register – once the application is submitted, the company is entered in the register, which means that it is officially established.

Running a limited liability company – accounting responsibilities

Every limited liability company is required to keep full accounts. This includes:

preparation of the balance sheet and account of profits and losses,
keeping the accounting books
submission of annual accounts,
keeping tax records.

The cost of bookkeeping provided by an accountancy firm depends on the scale of the business and the number of documents. The average cost ranges from PLN 250 to 1,500 per month.

When to use the help of a lawyer and tax adviser when registering a limited liability company?

It is recommended to seek the help of a lawyer in the following situations:

When establishing a company with a more complex shareholding structure.
When shareholders wish to make contributions in kind.
When drafting a non-standard articles of association for the company.
When amending the articles of association of the limited liability company.

Are you looking for accounting services for your company? Check out our EFEKTA firm!

Bookkeeping in a limited liability company requires precision, knowledge of regulations and reliable financial processing. At the EFEKTA accountancy firm, we offer comprehensive support for bookkeeping, tax settlements and the submission of financial statements. Thanks to our knowledge and experience, you can focus on the growth of your business while we take care of formalities. Whether you are just setting up a company or are already in business, we provide a customised approach and professional service. Contact us and find out how easy managing your company’s finances can be!

How much does it cost to establish a limited liability company – summary

Establishing a limited liability company requires many decisions regarding the registration form, share capital and accounting obligations. The choice between registering a company in the S24 system or the traditional form at a public notary depends on the needs of the shareholders. The cost of establishing a limited liability company can vary depending on the chosen registration method and additional services such as legal advice or bookkeeping. It is worth considering the help of specialists to ensure that the company functions properly and to avoid legal problems in the future.

Use the services of our office!

Would you like to find out more about how we can help you with your company’s accounting? Write to us at biuro@efekta.waw.pl or find out more at – EFEKTA accountancy firm.