The paper evaluates the phenomenon of early internationalization from the resource-competence-based theory viewpoint. At the same time, the conclusions are based on primary research results conducted on 220 Polish start-ups. Our study only confirmed that the start-ups’ organizational culture, based on employees’ financial support in acquiring new knowledge, and the start-up’s planned international strategy play a crucial role in IT/ICT start-ups’ early internationalization. Our study primarily contributed to the scientific discussion of start-up organizational capital and its role in the process of early internationalization. In the managerial field, our research implication for practitioners is that they should primarily focus on creating the right conditions for their employees to develop knowledge, which can consequently strengthen strategy creation processes.