Business closure cost calculator Poland 2026

Closing a sole proprietorship (JDG) involves no administrative fees. De-registration from CEIDG, ZUS and the tax office is free. Costs arise from settling employees, paying tax arrears and accounting fees. The calculator uses PLN 0 for JDG administrative costs.

When liquidating a business, the employer must terminate employment contracts with statutory notice periods. Employees are entitled to an equivalent for unused leave and, in cases of collective dismissal, severance pay. The calculator estimates PLN 3,000 per employee as an indicative cost.

Liquidating a Polish limited company involves KRS court fees (approx. PLN 300), publication in the Court and Economic Monitor (approx. PLN 500), liquidator remuneration and legal/accounting fees. The calculator uses PLN 2,000 as an indicative administrative cost.

For JDG, submit form CEIDG-1 with the de-registration option — ZUS is notified automatically. For companies, submit ZUS ZWPA (de-register as a payer) and ZUS ZWUA (de-register insured persons). All outstanding contributions must be settled.

Active VAT payers must submit form VAT-Z (cessation of VAT-taxable activities) and prepare a liquidation inventory. Goods listed in the inventory are subject to VAT. Outstanding VAT is one of the main closure costs — enter it in the tax arrears field.

Yes — you can close a JDG with debts, but obligations do not disappear. The owner remains personally liable with all personal assets. For a sp. z o.o., debts may lead to insolvency proceedings. Enter tax arrears in the calculator to include them in the total cost estimate.

A JDG can be de-registered immediately via CEIDG-1, but settling accounts with ZUS and the tax office may take several weeks. Liquidating a sp. z o.o. takes at least 6 months. Dissolving a civil partnership requires resolutions from all partners and de-registration of each as a JDG.

The employer must issue work certificates, pay the equivalent for unused leave and settle wages for the last working period. If the dismissal is for reasons attributable to the employer, severance pay may be due. The calculator estimates PLN 3,000 per employee.

A liquidation inventory lists all goods and fixed assets on the closing date. Items in the inventory are subject to VAT and income tax. The requirement applies to VAT payers and businesses keeping revenue-expense ledgers or full accounting books.

The calculator adds: (1) admin cost by legal form (JDG: PLN 0, s.c.: PLN 500, sp. z o.o.: PLN 2,000), (2) employee costs: number of employees × PLN 3,000, and (3) user-entered tax arrears. The total is rounded to the nearest zloty. The result is indicative only.