Hi Piotr
If you know a bit of a programming to add some extra functions to your panorama then this is a low price soft: http://krpano.com . if you want to create a 360 tours only with pictures and nothing else, then this should be enough, for simple tour you don't need to have a programming knowledge.
If you need user friendly software, easy to use: http://www.3dvista.com/
Also which i used many times, also easy to use software is: http://www.easypano.com/ but they have no cardboard option yet, they are updating soon a new version which will have cardboard option too, i'm waiting to test it, middle/end of September.
Good luck