Poland
AI Agent Legal Status: partial · Autonomy: moderate
Legal Framework
Poland is subject to the EU AI Act and has a rapidly growing technology sector. The country has become one of Europe's major IT outsourcing and development hubs with strong engineering talent. GovTech Polska promotes innovation in public services.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR (Personal Data Protection Act)
- ◆Commercial Companies Code
Business Formation
Sp. z o.o. (Spółka z ograniczoną odpowiedzialnością) is the standard entity with PLN 5,000 (approximately EUR 1,100) minimum capital. S24 online formation system allows same-day registration for standard templates.
Tax Implications
Standard corporate tax rate is 19%, with a reduced 9% rate for small taxpayers (revenue under EUR 2 million) and new companies. IP Box regime offers a 5% rate on qualifying IP income.
Opportunities
Outstanding cost-to-talent ratio for AI engineering. Favorable tax rates for small companies and IP income. Growing domestic tech ecosystem with hubs in Warsaw, Krakow, and Wroclaw.
Highlights
Large and growing tech talent pool, particularly in software engineering. Very competitive cost structure for AI development. 9% CIT rate for small companies and IP Box at 5% for qualifying income.
Risks & Challenges
EU AI Act compliance required. Regulatory environment can be unpredictable. Language barrier for international operations.