Temporary residence permit for the purpose of performing work by a foreigner delegated by a foreign employer to the territory of the Republic of Poland

Stamp duty

The stamp duty for granting a temporary residence permit for the purpose of performing work by a foreigner delegated by a foreign employer to the territory of the Republic of Poland is:

• 340 PLN

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

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.