If the aim of a foreigner’s stay in Poland is to conduct business activity in the country, a temporary residence permit for the purposes of conducting business activity is granted subject to the following conditions:

a) the foreigner has health insurance

b) the foreigner has a source of stable, regular income sufficient to cover his own living costs and those of family members supported by him

c) the foreigner has obtained the consent of the competent authority to work in a certain position or in a specific profession if the obligation to obtain such consent is required by law;

d) the foreigner has a guaranteed place of residence in Poland

Moreover, the company run by the foreigner should meet the following requirements:

  • in the fiscal year preceding the submission of an application for a temporary residence permit issued for the purpose of conducting business activity its revenue was not lower than 12 times the average monthly remuneration in the voivodeship where the seat of the company is located or where the foreigner resides (about 15.000 Euro)


  • it has employed for an indefinite period of time and on a full-time basis at least 2 Polish citizens or foreigners who have the right to undertake work in Poland without a work permit, for a period of at least 1 year preceding the submission of the application for a temporary residence permit; or
  • it should prove that it possesses the means and conditions required to meet the criteria specified above in the future, or that it conducts activities that will allow it to meet these criteria in the future through activity contributing to an increase in investments, transfer of technology, introduction of beneficial innovations or the creation of new work places.

e) Foreigner submits the following documents:

  • a annual tax return submitted to the tax office;
  • a personal tax clearance certificate that applicant has no tax arrears.
  • a company’s tax clearance certificate that company has no tax arrears.
  • partnership agreement (if business is being conducted in this form);
  • the company’s balance sheet and current profit and loss account;
  •  a survey on the company’s activity
  • documents proving revenue in the tax year preceding the application of not less than 12 times the average monthly wage in the third quarter of the year preceding the submission of the application, such as the company’s CIT 8 for the previous year, along with proof of submission to the tax office, accounting documents confirming the company’s current financial results


  • documents (such as company payroll lists together with Social Insurance Institution filings collected and registered for the last month, contracts of employment) proving full-time employment for an indefinite time of at least two employees who are Polish citizens or foreigners who – with some exceptions – do not need a work permit in Poland, for a period of not shorter than one year preceding the application;


  • evidence of the possession of assets facilitating fulfilment of the conditions specified above in the future or evidence of activities conducted to fulfil these conditions in the future, in particular contributing to the growth of investment, transfer of technology, the introduction of beneficial innovation or job creation.

Minimum business revenue for applying temporary residence permit is about 15.000 EUR. Current corporate tax rate is 9%. 


Links to governmental authorities for foreigner affairs: