To obtain a temporary residence permit for business activity in Poland, you must submit an application to the voivode (regional governor) responsible for your place of residence. From 2026, applications are submitted exclusively online via the Case Handling Module (MOS). The stamp duty is PLN 340, and the permit is issued for a period of up to 3 years.
What changed in the procedure in 2026?
The amendment to the Act on Foreigners of 21 November 2025, signed by the President, introduced mandatory electronic submission of applications. This is the biggest procedural change in years. It applies to all types of temporary residence permits, including the permit for business activity.
New MOS system – mandatory online applications
From 2026, you submit your temporary residence permit application exclusively through the portal mos.cudzoziemcy.gov.pl. To do this, you need to create a new account in the MOS system, log in via login.gov.pl, fill in the form, and sign the application electronically – using a trusted profile (profil zaufany), a qualified electronic signature, or a personal signature.
Certificate instead of a passport stamp
The traditional passport stamp is being replaced. After your application is submitted and verified by the voivodeship office, you will download a certificate of application submission from the MOS system. This certificate confirms the legality of your stay for the duration of the proceedings.
Additional changes
The amendment also introduced the possibility of setting annual limits on permits issued in individual voivodeships. Controls on whether a business is genuinely operating have also been tightened – if a company has suspended its activity, been removed from the register, or is in liquidation, obtaining a permit will not be possible.
The regulations are new and their interpretation by individual voivodeship offices is still evolving. At Progress Holding, we monitor these changes closely and adapt our application strategies to the current requirements.
Who can apply for this permit?
Foreigners who run or intend to run a business on the territory of Poland can apply for this permit. It also covers persons holding specific roles in commercial law companies.
Under Article 142 of the Act of 12 December 2013 on Foreigners (as amended), this permit is available to foreigners whose purpose of stay is:
- running a sole proprietorship registered in the CEIDG,
- serving on the management board of a limited liability company (sp. z o.o.) or a joint-stock company (S.A.) in which the foreigner holds shares,
- managing the affairs of a limited partnership or a limited joint-stock partnership as a general partner (komplementariusz),
- acting as a commercial proxy (prokurent).
Important note: If you serve on the management board of a company but do not hold shares in it, you should apply for a single permit for temporary residence and work (fee: PLN 440), not the business activity permit. Confusing these two paths is one of the most common mistakes, resulting in lost time and money.
What conditions must your company meet?
Your business entity must meet at least one of three conditions set out in the Act. If it meets none of them, you must demonstrate the potential to meet them in the future.
Condition 1: income
The company must have generated, in the tax year preceding the application, income no lower than 12 times the average gross monthly salary in the voivodeship where it is registered. This figure is announced by the President of the Central Statistical Office (GUS). The amounts vary between voivodeships – check the current GUS announcement for your region.
Condition 2: employment
The company must employ at least 2 workers on indefinite contracts and full-time for a minimum of 1 year before the application is submitted. These employees must be Polish citizens or foreigners with an appropriate residence status (e.g. permanent residence permit, EU long-term resident permit, or EU citizenship).
Condition 3: prospect of meeting the conditions in the future
If your company does not meet the income or employment condition, you must prove it has the resources or is taking steps to meet these conditions in the future. Prepare a business plan, investment confirmations, signed commercial contracts, or evidence of secured financing.
At Progress Holding, we help our clients prepare financial documentation and business plans tailored to voivodeship office requirements. If your company is at an early stage of development – contact us and we will analyse your situation.
What documents do you need to submit?
The required documents fall into two groups: documents concerning you as a foreigner, and documents concerning your business. Submitting a complete set of documents with your application significantly shortens the processing time.
Personal documents of the foreigner
- Completed application for a temporary residence permit (via the MOS system).
- Current biometric photograph (35 x 45 mm, taken within the last 6 months).
- Copy of a valid passport (original for inspection during a visit to the office).
- Confirmation of payment of the PLN 340 stamp duty.
- Document confirming a place of residence in Poland (e.g. rental agreement, ownership deed, landlord’s declaration).
- Document confirming health insurance (ZUS or a private policy covering medical costs in Poland).
- Document confirming a stable and regular source of personal income (e.g. shareholders’ resolution on board member remuneration, employment contract).
Business activity documents
- Extract from the National Court Register (KRS) or printout from CEIDG.
- Documents confirming the income condition: CIT-8, PIT-36, PIT-28, or a tax office certificate of income for the previous tax year.
- Certificate of no arrears in ZUS contributions and a tax office certificate of no tax arrears.
- Employment documents (if you meet the employment condition): employment contracts, ZUS DRA declarations, ZUS RCA declarations.
- If you do not meet conditions 1 and 2: business plan, investment confirmations, commercial contracts, company bank statements.
- Financial statements for the last financial year.
- Documents confirming ownership of shares in the company (e.g. articles of association, list of shareholders).
Minimum personal income threshold in 2026
Regardless of the company’s situation, you personally must demonstrate income above the social assistance threshold. In 2026, these amounts remain unchanged from 2025 (legal basis: Regulation of the Council of Ministers of 12 July 2024, Journal of Laws 2024, item 1044):
| Situation | Net amount per month |
|---|---|
| Single-person household | above PLN 1,010 |
| Person in a family (per family member) | above PLN 823 |
The source of income can be remuneration for serving on the management board, an employment contract, or other lawful income. Income from the company’s business activity itself is not recognised as the foreigner’s personal income – this is a common mistake in applications.
How much does the entire procedure cost?
The official fees for the temporary residence permit for business activity are fixed and do not depend on the voivodeship. Access to the MOS system is free of charge.
| Type of fee | Amount |
|---|---|
| Stamp duty for granting the permit | PLN 340 |
| Fee for issuing the residence card | PLN 100 |
| Power of attorney (optional) | PLN 17 |
You pay the PLN 340 stamp duty to the account of the city office responsible for the seat of the voivode to whom you are submitting the application. Failure to provide proof of payment results in a request to pay within 7–14 days. If you do not comply, the voivode will return the application by way of an order.
What does the procedure look like step by step in 2026?
The procedure for obtaining the permit consists of several stages. Processing time depends on the completeness of documentation and the workload of the office – realistically it takes between 2 and 6 months.
Step 1: prepare your documents
Gather all required documents. The more complete the documentation at the time of application, the faster the proceedings. At Progress Holding, we prepare complete document packages for our clients, minimising the risk of requests for supplementation.
Step 2: submit the application via MOS
Create an account in the MOS system at mos.cudzoziemcy.gov.pl. Log in via login.gov.pl, fill in the form, and sign the application electronically. Attach scans of your documents and proof of stamp duty payment. You must submit the application no later than the last day of your legal stay in Poland.
Step 3: certificate of application submission
After the voivodeship office verifies your application, you download a certificate of application submission from the MOS system. It replaces the former passport stamp. Your stay is legal from the date of application until the final decision is issued – provided the application was submitted on time and without formal deficiencies.
Step 4: fingerprints and verification
The office will summon you in person to provide fingerprints and a signature specimen. At this stage, the office analyses the company’s financial documents and examines the impact of your business on the Polish economy. You may receive additional requests for supplementary documents.
Step 5: decision
The voivode issues a decision granting or refusing the permit. The permit is granted for a period of up to 3 years. After a positive decision, you pay PLN 100 for the residence card. You will receive information about collecting the card via the MOS system.
You may appeal a negative decision to the Head of the Office for Foreigners within 14 days of receiving the decision.
Who can run a business in Poland without restrictions?
Not every foreigner needs this permit. Full freedom to choose any form of business activity is available to foreigners with a specific status.
According to the government portal biznes.gov.pl, any form of business (including sole proprietorship) can be chosen by:
- citizens of EU and European Economic Area member states,
- citizens of the USA and Switzerland,
- Ukrainian citizens legally residing in Poland and holding a PESEL number,
- foreigners holding a permanent residence permit, EU long-term resident permit, Karta Polaka (Polish Card), refugee status, subsidiary protection, consent for humanitarian stay, or tolerated stay.
Foreigners outside these groups may only operate through a company: limited partnership, limited joint-stock partnership, limited liability company (sp. z o.o.), simple joint-stock company (P.S.A.), or joint-stock company (S.A.). If you need help registering a company in Poland, Progress Holding will guide you through the entire process – from choosing the legal form to registration in the KRS and the tax office.
What does this look like in practice? Progress Holding’s experience
Based on over 500 residence legalisation and company registration processes we have carried out at Progress Holding, we see recurring patterns. We have gathered data from recent years and prepared an analysis of the most common problems.
Most common mistakes that delay the procedure
| Mistake | Frequency | Consequence |
|---|---|---|
| Failing to distinguish between company income and personal income | approx. 40% of applications | Request for supplementation or refusal |
| Submitting the wrong type of application (e.g. single permit instead of business activity) | approx. 25% of applications | Need to submit a new application from scratch |
| No business plan for a new company | approx. 30% of applications | Multiple requests, procedure extended by 2–4 months |
| Outdated or untranslated foreign documents | approx. 20% of applications | Request for supplementation, delay of 1–2 months |
| Problems with electronic signature or trusted profile in MOS (new in 2026) | growing number | Inability to submit the application, loss of legal stay |
Our recommendation
The biggest problem for new entrepreneurs is the lack of awareness that merely running a company does not generate “personal income” under the regulations. You need a shareholders’ resolution granting remuneration for serving as a board member, or an employment contract. Without this, the voivode will not recognise the income condition as met.
The second common problem is choosing the wrong type of application. The rule is simple: if you hold shares in the company and serve on the management board – you apply for the business activity permit (PLN 340). If you are only a board member without shares – you apply for the single permit for temporary residence and work (PLN 440).
In 2026, there is a new challenge – the mandatory electronic application via MOS. Many foreigners do not have a trusted profile or a qualified electronic signature, which makes it impossible to submit an application. We recommend setting up a trusted profile well in advance to avoid problems with deadlines.
Frequently asked questions
How long is the permit issued for?
The permit is issued for a period of up to 3 years. After it expires, you can apply for a new one on the same terms. If you meet the conditions, you can also apply for a permanent residence permit or an EU long-term resident permit.
Can I work on the basis of this permit?
Yes. If the permit was granted for serving on the management board of a sp. z o.o. or S.A. in which you hold shares, managing the affairs of a limited partnership as a general partner, or acting as a commercial proxy – the permit simultaneously entitles you to work in that capacity. You do not need a separate work permit.
What happens if I submit an application with formal deficiencies?
The office will request you to rectify the deficiencies within a period of no less than 7 days. If you fail to supplement the documents within the specified deadline, the application will be left without examination. You will not receive a certificate confirming the legality of your stay.
Can I still submit my application by post or in person?
Under the amendment of 21 November 2025, from 2026 applications are submitted exclusively online via the MOS system. The Office for Foreigners will announce the exact launch date of the new system. Until then, some voivodeship offices may still operate under the previous rules – check the current information at your office.
My company has just been established and has no income. Can I get the permit?
Yes, provided you demonstrate that you have the resources to meet the income or employment conditions in the future. Prepare a solid business plan, show evidence of investments, signed contracts with clients, or funds in the company’s bank account. At Progress Holding, we help new companies prepare documentation that convinces the office of genuine development prospects.
What is the minimum wage in 2026?
The minimum wage in 2026 is PLN 4,806 gross. This amount is relevant if your remuneration for serving on the board is also the basis of an employment contract – it cannot be lower than the minimum wage.
How much does Progress Holding charge for handling this process?
Costs depend on the complexity of your case – the number of shareholders, the type of company, the stage of business, and the voivodeship. Contact us for an individual quote: +48 603 232 418 or office@progressholding.pl. During a free consultation, we will assess your situation and propose a specific action plan.
What happens if I close or change my company after obtaining the permit?
You are obliged to inform the voivode who issued your permit about ceasing business activity within 15 days. If you want to start a different business or acquire shares in another company, you must submit a new application for a temporary residence permit. Failure to notify may result in revocation of the permit and refusal to grant a subsequent one.
Obtaining a temporary residence permit for business activity is a process that requires careful preparation. Choosing the correct type of application, properly demonstrating personal income, solid financial documentation for the company, and – from 2026 – smooth navigation of the MOS system are the four elements that determine success.
Need professional support in obtaining a residence permit? Contact us at Progress Holding on +48 603 232 418 or by email at office@progressholding.pl. We will analyse your situation, prepare the documents, and guide you through the entire process – from submitting the application in MOS to collecting your residence card.
