Temporary residence and work permit

Stamp duty

Stamp duty for granting a temporary residence and work permit is:

• PLN 440 - for an employee (i.e., a permit granted pursuant to Article 114 par. 1 of the Act on foreigners)

• PLN 340 - in the case of a foreigner holding a position on the management board of a limited liability company or a joint-stock company, the shares, or stocks of which they do not have (i.e., a permit granted pursuant to Article 126 par. 1 of the Act on foreigners).

The stamp duty is a fee for granting the permit that must be paid in advance under pain of returning the application for a temporary residence permit (Article 261 § 2 of the Code of Civil Procedure). This means that if a foreigner does not pay stamp duty before submitting the application, they will be requested by the voivode to pay it within a period which may be from 7 to 14 days. If they do not comply with the summons, they must take into account that the voivode will return the application by way of a decision. This decision may be appealed against.

The stamp duty should be paid to the bank account or at the cash desk of the tax authority which is the mayor of the city competent for the seat of the voivode to which the application is submitted.

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Remember!

• The proof of payment of stamp duty should be attached to the application for a permit (for a temporary / permanent residence / long-term EU resident) as one of its necessary attachments.

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Attention – information for Ukrainian citizens!

• In the case of temporary residence permits granted under a special procedure, i.e., pursuant to Article 42a, Section 1 of the Special Act, the stamp duty is not returnable.

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