A Polish temporary residence permit for business activity (zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej) is for foreigners whose main purpose of stay is running a business in Poland. To obtain it, the business must meet one of the conditions set by law. One is income: in the tax year before the application, the business must have generated income of at least 12 times the average monthly gross wage in the voivodeship. Another is employment: at least two workers employed full-time and for an indefinite period for at least 12 months before the application. Applications are filed only through the MOS portal. A person who runs a business but applies for a temporary residence and work permit instead will be refused the start of proceedings. This guide explains the conditions, the application and the common mistakes. All rules were checked on 11 November 2026 against official Polish sources.

Who this permit is for

The MOS portal describes this permit as intended for foreigners who run a business in Poland, under the applicable rules, that benefits Polish society (MOS portal). It covers people who run their own business and people whose work consists of holding a function in a company, such as a management board member.

Not every foreigner who runs a business needs it. The MOS portal explains which foreigners can run a business on the same terms as Polish citizens, for example in the form of self-employment, and which must follow separate rules. It also notes that the permit is relevant for foreigners who do not hold a permanent residence permit, an EU long-term resident permit or certain types of temporary residence permit, such as an EU Blue Card or a permit for family reunification (MOS portal). Ukrainian citizens with a CUKR card may run a business on the same terms as Polish citizens (Zielona Linia).

The conditions

The MOS portal explains that the business you run must meet one of the conditions set out in the law (MOS portal). The main ones are described below.

The income condition

In the tax year before the application, the business generated income of at least 12 times the average monthly gross wage in the national economy in the voivodeship (MOS portal). The Lower Silesian Voivodeship Office's service card states the same condition (Lower Silesian Voivodeship Office). The average wage differs between voivodeships, so check the figure for the voivodeship where you live.

The employment condition

Alternatively, the business employs, full-time and for an indefinite period, for at least 12 months immediately before the application, at least two workers who meet the further conditions in the law, for example workers who hold a permanent residence permit or an EU long-term resident permit (MOS portal). Read the full list of conditions for those workers on the MOS portal before relying on this route.

If the conditions are not yet met

The MOS guidance explains that, when applying, you should be able to show how your business meets the conditions or will meet them. A business that is just starting therefore needs documents that support its plans, such as evidence of funding, contracts or plans to create jobs. Prepare these carefully, because the voivode assesses whether they are credible.

Choose the right permit

This is the most important point for many applicants. The voivodeship office in Poznań warns that if you run a business in Poland and apply for a temporary residence and work permit, it will have to refuse to initiate the proceedings (Wielkopolska Voivodeship Office). The MOS portal also points business owners from the single permit page to the permit for business activity (MOS portal). If your main activity is your own business, apply for this permit, not the single permit.

How to apply

1. Read the MOS information about the permit for business activity and check which condition you meet.
2. Create an account at mos.cudzoziemcy.gov.pl through login.gov.pl (Wielkopolska Voivodeship Office).
3. Gather your documents: evidence of income or employment, company documents and other documents the MOS guidance lists.
4. Fill in the application and attach the documents and fee confirmations.
5. Company annex: if you act through a company, the person authorised to represent the company completes Annex 1 in MOS, signs it through login.gov.pl and sends it. It is attached to your application automatically (Wielkopolska Voivodeship Office).
6. Sign, send and save the UPO.

File no later than the last day of your legal stay. If you file on time and the application has no formal defects, your stay remains legal while the case is decided. See staying legally in Poland while your application is pending.

Documents to prepare

The exact list depends on your case and the condition you rely on. The voivodeship offices publish service cards and checklists. Typically you should be ready to show:

• the registration of your business or company;
• tax returns or other evidence of income for the previous tax year, if you rely on the income condition;
• employment contracts and insurance records for your employees, if you rely on the employment condition;
• documents showing your role in the company, if you hold a function;
• evidence supporting your plans, if the conditions are to be met in the future.

Make sure every document is complete and translated where required. Missing documents are a common reason for requests to correct defects.

Fees

You pay the stamp duty for granting the permit and the PLN 100 residence card fee. The fee tables list PLN 340 for temporary residence permits that do not have their own rate (Wielkopolska Voivodeship Office). Check the table for your voivodeship to confirm the amount for a business activity permit before paying. For applications filed from 5 March 2026, the stamp duty is not refunded if the permit is refused (Wielkopolska Voivodeship Office). Our guide to Poland work permit and residence fees for 2027 lists the other fees.

Social insurance and tax

If you run a business and are your own contribution payer, you register yourself with the relevant insurance (Social Insurance Institution). If you employ workers, you register them within 7 days. See social security registration for foreign workers in Poland. Keep your tax and insurance records in order, because they are evidence for this permit and for any later application.

After the permit is granted

A temporary residence permit is granted for a limited period, between three months and three years depending on the purpose of stay (MOS portal). Keep your business compliant and your records complete, because a new application will be assessed on the business's actual results. If you employ staff, follow the employer rules on contracts, pay and notifications. See how to legally employ foreigners in Poland.

Where to get help with the rules

The MOS portal suggests that applicants with doubts about how to interpret the business rules use the support offered by the Ministry of Development and Technology (MOS portal). The voivodeship office handling your case can also answer questions about the procedure.

Worked examples

An established sole trader

A graphic designer from Brazil has run a registered business in Poland for two years. Her income in the previous tax year was above 12 times the average monthly gross wage in her voivodeship. She relies on the income condition, gathers her tax return and business records, files through MOS and saves the UPO.

A company owner with staff

A restaurant owner from Turkey has employed two cooks full-time on indefinite contracts for more than 12 months. He checks that both employees meet the further conditions in the law before relying on the employment condition. The person authorised to represent the company completes Annex 1 in MOS.

A new business

A software developer from Ukraine plans to open a consultancy. Because he holds a CUKR card, he may run a business on the same terms as Polish citizens and does not need this permit. A similar founder without that status would need to show how the business will meet the conditions.

The wrong permit

A foreigner who runs a small trading company applies for a temporary residence and work permit, listing her own company as employer. The voivode refuses to start the proceedings because she runs a business, and she must apply again for the correct permit. The stamp duty is not refunded.

Running the business compliantly

A business permit depends on the business itself. Keep it in good order throughout the permit:

• File tax returns and pay taxes on time.
• Register yourself and any employees for social insurance within the deadlines.
• Keep contracts, invoices and bank records organised.
• Follow the employer rules for any foreign workers you hire, including permits and pay.
• Keep the company's registration details up to date.

At your next application, the voivode will look at what the business has actually done, so good records are your best evidence.

Polish terms you will see

• Działalność gospodarcza: business activity.
• Zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej: temporary residence permit for business activity.
• Dochód: income.
• Przeciętne miesięczne wynagrodzenie w województwie: average monthly wage in the voivodeship.
• Członek zarządu: management board member.
• Odmowa wszczęcia postępowania: refusal to start proceedings.

Where to get official help

• Zielona Linia, the information centre of the public employment services, answers questions about employing foreigners on 19 524 and publishes guidance at zielonalinia.gov.pl.
• The voivodeship office handling your case can answer questions about residence procedures and deadlines.
• The MOS portal has a contact form for questions about residence procedures and the portal itself (MOS portal).
• The Ministry of Development and Technology offers support with interpreting the rules on business activity, as the MOS portal notes.

Questions to answer before you apply

• Is running my business the main purpose of my stay?
• Am I already entitled to run a business on the same terms as Polish citizens on another basis?
• Which condition will I rely on: income, employment or future plans?
• What was the average monthly wage in my voivodeship, and does my income reach 12 times that amount?
• Do my employees meet the conditions in the law, if I rely on employment?
• Can the company's representative sign Annex 1 in MOS in time?

Your next steps

1. Confirm that running your business is your main purpose of stay and that you need this permit.
2. Identify the condition you meet and gather evidence for it.
3. Check the average wage for your voivodeship if you rely on income.
4. Create your MOS account and arrange for the company representative to sign Annex 1, if relevant.
5. Pay the fees, file before your legal stay ends and save the UPO.

Business permits and family members

If your family plans to join you, check how their residence would be linked to yours. Family reunification has its own conditions and procedure, and the basis of your own stay affects whether and how your family can apply. Read the official guidance before relying on your business permit for family plans, and see our guide on foreign family members in Poland for an overview.

Because the conditions refer to figures from the previous tax year, timing your application matters. If your business crossed the income threshold only recently, consider whether filing after the next tax year closes would give you stronger evidence, provided your current legal stay allows you to wait.

Common mistakes

• Applying for a temporary residence and work permit while running a business.
• Relying on the income condition without checking the average wage for your voivodeship.
• Counting employees who do not meet the conditions in the law.
• Providing plans without evidence that supports them.
• Filing after the last day of legal stay.