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Business residence permit in Poland
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The Polish business residence permit is a temporary residence permit for conducting business activity (art. 142 of the Act on Foreigners) valid for up to 3 years. The voivode grants it to a shareholder who sits on the management board of a sp. z o.o. or S.A., or who manages a partnership. For the previous tax year the company must show income of at least 12 average monthly salaries in the voivodeship, or have employed two full-time staff for at least a year; otherwise the applicant proves funds or actions that will allow these conditions to be met in future. Stamp duty is PLN 340 plus PLN 100 for the card. Registering a company creates no right of residence on its own. Facts checked on 9 October 2026.
What we do
- Analyse whether your company meets the income or employee condition for last year.
- For a new company, prepare the justification: funds, investment, jobs, business plan.
- Connect the corporate side with the migration one: shares, board seat, contracts.
- Prepare the MOS application and the company document set.
- Plan renewals and the move to EU long-term resident status.
What we need from you
- Passport and details of your current status in Poland.
- Company data: KRS extract, shareholdings, board composition.
- Financial statements and tax returns for last year, or an investment plan.
- Proof of housing, income and health insurance.
Conditions of the business residence permit
| Condition | What you need to show |
|---|---|
| Role in the company | Shares in a sp. z o.o. or S.A. and a seat on the management board, or managing a partnership (limited or general) |
| Company income | For the previous tax year, at least 12 average gross monthly salaries in the voivodeship of residence |
| Or employees | At least 2 Polish citizens or foreigners with free labour market access, on open-ended full-time contracts, for at least a year before filing |
| Or prospects | Funds or actions that will allow these conditions to be met in future: investment, technology transfer, innovation, job creation |
| The applicant personally | Health insurance, stable income, housing |
| Term and duty | From 3 months to 3 years; PLN 340 + PLN 100 for the card |
A board member without shares takes a different route: the residence and work permit (stamp duty PLN 440).
The company behind the permit
A foreigner without a Polish status usually does business through a sp. z o.o.: minimum share capital is PLN 5,000, the nominal value of a share at least PLN 50. The KRS court fee is PLN 500 with a notarial deed or PLN 250 via the S24 system, plus PLN 100 for the announcement in Monitor Sądowy i Gospodarczy. Within 14 days of entry the company files beneficial owner data with CRBR; it must be filed by a person authorised to represent the company, and a power of attorney is not accepted. Registration and corporate changes are covered in detail by RegServ, and sp. z o.o. taxes by Crystal Tax.
A Polish market-entry strategy (subsidiary, branch or representative office) can be discussed with INNOVA Consulting Group (Poland).
JDG for Ukrainian citizens
Since 5 March 2026 a Ukrainian citizen can register a JDG (sole proprietorship) with PESEL UKR, a CUKR card, a permanent residence permit, EU long-term resident status or the Pole’s Card. JDGs opened before 5 March 2026 continue as long as the owner’s stay is legal. A holder of a standard residence and work permit runs a business through a sp. z o.o.
How we handle the case
We check your status, role in the company, last year’s finances and legal stay deadlines.
We choose the ground: business permit, residence and work permit for a board member, or CUKR for a UKR status holder.
KRS extract, CRBR, accounts, tax returns, employment contracts or business plan.
Online filing, payment of the duty, visit to the office for fingerprints.
The next application before the permit expires, with updated company figures.
Related services
All lawful routes.
Other grounds for temporary residence.
EU long-term resident after 5 years.
Sources (as of 9 October 2026): Pomeranian Voivode: business residence permit; Łódź Voivode: conditions and fees; Warmian-Masurian Voivode: fees; Biznes.gov.pl: sp. z o.o.; Ministry of Justice: KRS fees; Ministry of Finance: CRBR; Biznes.gov.pl: business by foreigners; Biznes.gov.pl: JDG for Ukrainian citizens from 5 March 2026; Poland Business Harbour.
Does registering a sp. z o.o. give a right to reside in Poland?+
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