Support for New Businesses in 2026

Starting a business in Poland in 2026 comes with many support options — from EU grants to tax reliefs and preferential ZUS contributions.

Preferential ZUS Contributions

  • Start-up relief — 6 months without social insurance contributions (health insurance only)
  • Small ZUS — 24 months of reduced contributions (~PLN 840/month total)
  • Small ZUS Plus — for businesses with revenue up to PLN 120,000/year

Start-up Grants

  • Employment Office grant — up to ~PLN 49,000 (non-refundable if business runs 12+ months)
  • EU Funds 2021–2027 — FENG (innovation), FERC (social development), regional programs
  • BGK preferential loans — up to PLN 120,000 at 0.5% interest, 7-year repayment

Tax Reliefs

  • IP Box — 5% tax rate on qualified IP income
  • R&D relief — double deduction of qualifying R&D costs
  • Robotization relief — additional 50% deduction (until end of 2026)
  • Estonian CIT — tax only on profit distribution, ~20% effective rate

Potential Savings

Example: new service business, PLN 15,000/month revenue — ZUS savings of ~PLN 36,000 over 2.5 years from start-up relief and Small ZUS combined.

Starting a business? Contact us for help choosing the optimal tax structure.