A state bank is a special type of bank which may be established by way of regulation of the Council of Ministers, for example for the purpose of achievement of specific objectives. The basic rules for its establishment and functioning have been laid down in Articles 14–19 of the Banking Law.
Establishment of a state bank requires no authorisation from the Polish Financial Supervision Authority, only its opinion. The Regulation of the Council of Ministers on the establishment of a state bank must specify the name, registered office, object and scope of activities of the bank, its statutory funds, including funds from the State Treasury property which become the property of the bank. A state bank is neither subject to the requirement of making an entry in the National Court Register, nor is a state-owned enterprise, state-owned organisational unit or public finance sector unit within the meaning of separate provisions. A bank is granted articles of association by the President of the Council of Ministers by way of regulation, after consultation with the Polish Financial Supervision Authority, taking into account the need for efficient performance of tasks by the state bank.