One form of business in Poland is a sole-owner organization (founder). The specifics and tax rates for a sole-owner company are discussed further in this article.

When registering a sole-owner company, income, sales, and other taxes are paid at the same rates as when registering a company with multiple shareholders.

At the same time, social security and health insurance contributions must be paid by the sole owner based on 60% of the average monthly salary in the business sector for the fourth quarter of the previous year, which is set at PLN 8,548.85 for 2025.

Therefore, monthly social security contributions for a sole shareholder in 2025 are:

• PLN 1,773.96 with voluntary health insurance,
• PLN 1,646.47 without voluntary health insurance.

Health insurance contributions for a sole shareholder in 2025 are PLN 769.40

The requirement to pay social security contributions distinguishes this form of business from a company with multiple shareholders.

Contributions for these types of insurance must be paid from the moment the sole-shareholder company is registered with the KRS, whether the company is actively operating or not.

Therefore, when registering a company with a single founder, it's worth considering both this option and comparing it to registering as a sole proprietor, which offers significant tax benefits for nearly five years from the date of registration.

If you need registration services or consultations on registering a company or sole proprietor, please contact us using the contact information below.