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From Poland · Europe

Start a US company from Poland

For Polish founders who sell into the US as a US vendor or raise from US investors. A sp. z o.o. already gets you Stripe, and Mercury and Wise Business both serve founders here. A US company run from Poland, or one Poland treats as a CFC, still pays Polish tax, so read that section first.

Start from Poland From $351.40 in the first year

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in Poland. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
PLN
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in Poland, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. A sp. z o.o. already gets you Stripe, so the reason is usually US customers or investors. The Polish points: a company run from Poland is taxed here, and a low-taxed one with consulting revenue can be a CFC taxed to you at 19%.

Before you form

Start with whether you need a US company, and how Poland will tax it.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports Polish businesses, and a sp. z o.o. is what Polish banks and the tax office understand.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling into the US as a US vendor

    Some US buyers and platforms want a US contracting party. Run from Poland, or low-taxed and passive, it still pays Polish tax.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Where its current affairs are run decides whether Poland taxes it.

    Raising from US investors
  • A US subsidiary

    A Polish sp. z o.o. expanding to the US

    A sp. z o.o. can own a US company as its subsidiary. Check the CFC rules if it pays little tax.

    US holding companies

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Poland

Wyoming LLC

Owner-run business selling to US customers, after advice.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors; plan where it's run.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.

Prepare the information

Different documents are needed at different stages.

You provide

Before state filing

  • Your proposed company name, business activity and chosen structure.
  • Owners' names exactly as on their passports, ownership shares, managers and home addresses.
  • Where the company's current affairs will be run, because Poland's management test asks.
  • The approved company name and formation details.
  • The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
  • Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare

After formation, for the EIN

  • A passport for each owner the provider asks about.
  • Formation documents, the EIN confirmation and the operating agreement.
  • A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies

For bank and payment applications

  • The operating agreement, to decide whether the LLC is a corporate taxpayer.
  • The company's revenue by type, for the CFC passive list.
  • A record of where its current affairs are run, and who holds powers of attorney.
You and your doradca podatkowy

For the tax office

You don't need a Polish sp. z o.o. to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.

How it works

Seven steps from Poland to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In Poland, your doradca podatkowy handles the tax office; we don't file there.

You and your doradca podatkowy

Check the Polish side first

Decide whether you need a US company at all, how Poland will classify it, and where its current affairs will be run.

You leave this stage with: A structure and tax plan that fits Poland's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from Poland

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review

  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.

  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.

  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.

  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.

  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.

What it costs

The same price from Poland as from anywhere.

Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.

LLC cost calculator

Launch

To start

$351.40

$249 our fee + $102.40 Wyoming fee

Renews from $309 a year

OperateBilled yearly

To start

$2,490.40

$2,388 our fee + $102.40 Wyoming fee

Renews from $2,448 a year

Included in both plans

  • State formation filing
  • Registered agent and registered office
  • EIN application without an SSN
  • LLC Operating Agreement or corporate bylaws
  • Bank and payment application guidance
  • Filing calendar and reminders

What changes because you live here

The filing is the same from anywhere. Four things aren't.

Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.

1 of 4: The tax treaty

The tax treaty

The tax treaty: In force

The US–Poland income tax treaty of 1974 is in force.

It exempts interest from US withholding, caps dividends at 15%, or 5% for a qualifying company shareholder, and caps royalties at 10%. Pay for work you do in Poland generally isn't US-source income, so the treaty matters less for a services business.

How Poland sees it

Run from Poland or not, a low-taxed US company stays in Polish tax.

The rules come from the corporate and personal income tax acts themselves, in Polish; the rate from PwC's summary. They run alongside the US steps below.

  1. When the LLC is classified

    You and your doradca podatkowy

    It's a corporate taxpayer only if the US taxes it as a legal person on all its income. If not, its profit is yours.

  2. If it's run from Poland

    The company, with your doradca podatkowy

    Current affairs run here in an organised, continuous way put its management in Poland: corporate tax at 19% on all its income.

  3. If it's run from abroad and low-taxed

    You

    Over 50% held by residents, 33% passive revenue, tax 25% below Polish CIT: a CFC, taxed to you at 19%.

Worked example

A consulting LLC, worked through

This is an illustration, not a quote. It assumes Poland treats the LLC as a company; whether it does is your doradca podatkowy's first question.

  1. Your Wyoming LLC makes PLN 200,000 of profit from consulting for clients abroad, and pays no US tax.

  2. Run from Warsaw, its current affairs are handled in Poland, so its management is here: corporate tax at 19% is PLN 38,000.

  3. Run from abroad instead, it's a CFC: you hold over 50%, consulting is on the passive list, and its tax is more than 25% below Polish CIT. The same 19% falls on you, paid out or not.

  4. Either way, the US company doesn't take this profit out of Polish tax.

What Poland expects

Owning a US company doesn't take you out of Poland's tax system.

Poland taxes a company managed in Poland as its own, taxes a low-taxed CFC's income to you at 19%, and may treat a disregarded LLC's profit as yours.

Is the LLC a taxpayer?

Polish law makes a foreign company without legal personality a corporate taxpayer only if its own state taxes it as a legal person on all its income. A single-member LLC the US disregards may not be one, and then its profit is yours.

Sources

Where it is run

A company whose management is in Poland pays Polish corporate tax on all its income. Management is in Poland when its current affairs are run there in an organised, continuous way, for example under powers of attorney. The standard rate is 19%.

Sources

Controlled foreign company

A foreign company is a CFC when Polish residents hold more than 50%, at least 33% of its revenue is on a passive list that includes consulting, accounting, advertising, data processing and royalties, and its tax is at least 25% below Polish corporate tax. Its income is then taxed to you at 19%.

Sources

Residence

You're resident if your centre of personal or economic interests is in Poland, or you stay there for more than 183 days in the tax year.

Sources

On the record

We form US companies. We aren't Polish tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Poland before you order, and we'll tell you what the US forms need.

After formation

Someone has to own each filing, in each country.

US information reporting

A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.

For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.

Form 5472 and the pro forma 1120

State, tax office and ownership checks

Keep the registered agent active and track the state's yearly charge. In Poland, report the LLC's income as your adviser classifies it, and expect corporate tax returns if it's run from here.

US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
Polish income and corporate tax returnsYou and your doradca podatkowyWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your doradca podatkowy before you order.

Bring the owners, where each lives, the operating agreement, where the company will be run and its revenue by type. Each question is also in Polish.

Download the checklist for your doradca podatkowy (.txt)
  1. 01
    EN

    Is my US LLC a Polish corporate taxpayer, or is its profit taxed to me directly?

    PL

    Czy moja amerykańska LLC jest podatnikiem CIT w Polsce, czy jej dochód jest opodatkowany bezpośrednio u mnie?

  2. 02
    EN

    Would its management be in Poland, because its current affairs are run here?

    PL

    Czy zarząd spółki znajdowałby się w Polsce, ponieważ jej bieżące sprawy są prowadzone tutaj?

  3. 03
    EN

    Could it be a controlled foreign company under article 30f?

    PL

    Czy spółka może być zagraniczną jednostką kontrolowaną w rozumieniu art. 30f?

  4. 04
    EN

    How are payments from the company to me taxed?

    PL

    Jak są opodatkowane wypłaty ze spółki na moją rzecz?

  5. 05
    EN

    Which treaty applies, and how do I credit any US tax?

    PL

    Która umowa o unikaniu podwójnego opodatkowania ma zastosowanie i jak rozliczyć podatek zapłacony w USA?

  6. 06
    EN

    Would a sp. z o.o. serve me better than a US company?

    PL

    Czy spółka z o.o. byłaby dla mnie lepsza niż spółka amerykańska?

  7. 07
    EN

    How should I keep records for the US return and my Polish returns?

    PL

    Jak prowadzić dokumentację do amerykańskiego zeznania i moich polskich zeznań?

Questions

Questions from Poland.

If yours is not here, email us at hello@baseacross.com before you order.

Can a Polish resident own a US LLC?

Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Polish questions are how the LLC is classified, where it's run and the CFC rules.

Is a US LLC a taxpayer in Poland?

It depends on the LLC. Polish law makes a foreign company without legal personality a corporate taxpayer only if its own state taxes it as a legal person on all its income. A single-member LLC the US disregards may not be one, and then its profit is yours.

Can Poland tax my US company as Polish?

It can. A company whose management is in Poland pays Polish corporate tax on all its income, at a standard 19%. Management is in Poland when its current affairs are run there in an organised, continuous way.

Could the CFC rules apply to my LLC?

They can. A foreign company is a CFC when Polish residents hold more than 50%, at least 33% of its revenue is on a passive list that includes consulting, accounting, advertising and data processing, and its tax is at least 25% below Polish corporate tax. Its income is then taxed to you at 19%.

How much does a US company from Poland cost?

Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your doradca podatkowy's fees, US return preparation and Polish filings are separate. Wyoming's license tax can be more than its $60 minimum.

Should I form a Wyoming LLC or a Delaware C-Corp from Poland?

A Wyoming LLC suits an owner-run business selling to US customers, once you know how Poland will tax it. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.

Can I get an EIN without an SSN or ITIN?

Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.

How long does it take from Poland?

Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.

Can I open a Mercury account from Poland?

Usually you can apply. Poland isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.

Can I use Wise Business for the US company?

Usually, yes. Poland is on Wise's list of places where people can hold money, so a US company run from Poland can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in Poland?

No. Stripe supports businesses in Poland, and a sp. z o.o. gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from Poland?

Generally not. Pay for work you do in Poland is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

Is there a US–Poland tax treaty?

Yes, the 1974 treaty is in force. It exempts interest from US withholding, caps dividends at 15%, or 5% for a qualifying company shareholder, and caps royalties at 10%.

Does BaseAcross file the US and Polish returns for me?

On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Your Polish returns are for you and your doradca podatkowy.

Does my new US LLC need a BOI report?

US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.

Sources and editorial scope

Check the published rules behind the explanation.

Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.

Poland

United States (IRS, Treasury and FinCEN)

Banks and payments

States

The rules are read from the consolidated corporate and personal income tax acts published in 2025, in Polish. The corporate rate comes from PwC's Worldwide Tax Summaries. Confirm the current position with your doradca podatkowy before acting.

Europe

Other countries in the region.

Every country

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

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From

Warsaw

Poland

To

Wyoming

LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from Poland

Launch · $249 + $102.40 Wyoming · Same day