[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-karta-pobytu-business":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"karta-pobytu-business","Residence card for business activity 2026: conditions and MOS","Temporary residence permit for the owner of JDG or a company: three variants of the business condition, income, documents, fees of PLN 340 and PLN 100, filed via MOS.","\u003Cp>A residence card (karta pobytu) on the basis of business activity is a temporary residence permit for a foreigner who runs a business in Poland: entered in CEIDG or in the form of a company in which they are a shareholder and management board member. The voivode grants it for up to 3 years if the firm reaches the required income, employs at least two workers or credibly shows that it will meet these conditions in the future. From 27 April 2026, the application is submitted exclusively electronically through the MOS portal.\u003C\u002Fp>\u003Ch2>Who can apply\u003C\u002Fh2>\u003Cp>The permit (Article 142 of the Act on Foreigners) may be applied for by a national of a non-EU state or a stateless person who:\u003C\u002Fp>\u003Cul>\u003Cli>runs a sole proprietorship entered in CEIDG,\u003C\u002Fli>\u003Cli>is a shareholder of a sp. z o.o. or a shareholder of a joint-stock company (spółka akcyjna) and sits on its management board,\u003C\u002Fli>\u003Cli>is a general partner of a limited partnership (spółka komandytowa) or a limited joint-stock partnership (spółka komandytowo-akcyjna),\u003C\u002Fli>\u003Cli>is a commercial proxy of one of these companies.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>A management board member without shares uses a different route — a temporary residence and work permit. On the day the application is filed, one must be legally present in Poland.\u003C\u002Fp>\u003Cp>An important limitation: not every foreigner may run a JDG in Poland. Without an appropriate residence basis (e.g. permanent residence, EU resident status, Blue Card, Pole's Card), a national of a third country may generally operate in the form of a company, most often a sp. z o.o. That is why most people planning a new business choose a company. The rules of access to business activity are discussed in our guide \u003Ca href=\"\u002Fen\u002Fadvice\u002Fstarting-business-as-foreigner\">setting up a business in Poland as a foreigner\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Business condition — one of three\u003C\u002Fh2>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Variant\u003C\u002Fth>\u003Cth>What has to be shown\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>1. Income\u003C\u002Ftd>\u003Ctd>firm's income in the previous tax year at least 12 times the average monthly salary in the voivodeship of the firm's seat (according to data of the President of GUS for the previous year)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>2. Employment\u003C\u002Ftd>\u003Ctd>at least 2 employees on indefinite-term, full-time contracts for a minimum of 12 months before the application — Polish citizens, citizens of the EU\u002FEEA\u002FSwitzerland or foreigners with full access to the labour market\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>3. Prospect\u003C\u002Ftd>\u003Ctd>resources or actions that will allow condition 1 or 2 to be met in the future, e.g. investments, technology transfer, innovation, creation of jobs\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>The third variant is crucial for new firms and technology ventures — there is no separate permit for founders of young tech companies. The office then assesses financial resources, investments made, expected rate of return, employment plan and innovativeness. A business plan without supporting documents (client contracts, invoices, account statements) rarely suffices.\u003C\u002Fp>\u003Ch2>Conditions concerning the foreigner\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Cstrong>Personal income\u003C\u002Fstrong> — stable and regular, in 2026 over PLN 1,010 net per month for a single person or over PLN 823 for each family member.\u003C\u002Fli>\u003Cli>\u003Cstrong>Health insurance\u003C\u002Fstrong> — NFZ (e.g. from running a business) or a private policy covering treatment costs in Poland.\u003C\u002Fli>\u003Cli>\u003Cstrong>Place of residence\u003C\u002Fstrong> — the right to use a specific habitable dwelling, confirmed e.g. by a lease agreement or address registration (meldunek).\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Procedure and costs in 2026\u003C\u002Fh2>\u003Col>\u003Cli>\u003Cstrong>Application in MOS\u003C\u002Fstrong> — a form completed in Polish and signed with a trusted profile or qualified signature, with a scan of all passport pages and a digital photograph.\u003C\u002Fli>\u003Cli>\u003Cstrong>Fees\u003C\u002Fstrong> — PLN 340 stamp duty for granting the permit and PLN 100 for issuing the residence card; receipts are attached to the application.\u003C\u002Fli>\u003Cli>\u003Cstrong>Visit to the voivodeship office\u003C\u002Fstrong> — no earlier than 7 days from delivery of the summons: original passport, fingerprints and a signature specimen.\u003C\u002Fli>\u003Cli>\u003Cstrong>Supplementary documents\u003C\u002Fstrong> — on request, within a deadline of no less than 14 days.\u003C\u002Fli>\u003Cli>\u003Cstrong>Decision\u003C\u002Fstrong> — statutorily 60 days from completion of the application. The permit is granted for the period needed to achieve the purpose of stay, from over 3 months up to 3 years.\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>What company documents to prepare\u003C\u002Fh2>\u003Cp>\u003Cstrong>For JDG\u003C\u002Fstrong> on the tax scale or flat tax: the KPiR or another breakdown for the last 6 months by month, ZUS DRA returns for 6 months. For ryczałt: the revenue register, a declaration on net income for 6 months and a certificate from the tax office on the form of taxation. In addition, certificates of no arrears from ZUS and the tax office and the PIT-36 or PIT-28 return for the previous year.\u003C\u002Fp>\u003Cp>\u003Cstrong>For a company\u003C\u002Fstrong> the set is wider: documents confirming the shareholding and the management board role, the financial statement and CIT-8 return for the previous year, the company's bank statements, contracts with counterparties and employment documents, if the application is based on variant two.\u003C\u002Fp>\u003Cp>In variant three it is worth attaching: a business plan with a 2–3-year forecast, invoices for equipment and investments, premises lease agreements, letters of intent or contracts with clients and a statement confirming funds for current operations.\u003C\u002Fp>\u003Ch2>Example: a sp. z o.o. in its first year\u003C\u002Fh2>\u003Cp>Mr Aziz, a citizen of Uzbekistan, is in Poland on a national visa. In March 2026 he sets up a sp. z o.o. providing programming services, takes 100% of the shares and becomes president of the management board. The company has neither annual income nor employees yet, so the application is based on variant three. Mr Aziz attaches two signed client contracts, invoices from the first months, a statement from the company's account, the lease agreement for a virtual office and for the apartment and a plan to hire two people in 2027. As the sole shareholder of a single-member company he is registered for insurance, which confirms his health coverage. The voivode grants a permit for 2 years. For the next application, the office will already check the actual results — so from the outset it is worth making sure that the company's income approaches the threshold from variant one.\u003C\u002Fp>\u003Ch2>Most common reasons for refusal and duties after the decision\u003C\u002Fh2>\u003Cul>\u003Cli>a firm \"on paper\": no revenue, clients or real activity,\u003C\u002Fli>\u003Cli>arrears in ZUS or taxes,\u003C\u002Fli>\u003Cli>personal income below the threshold, e.g. because of no remuneration for the board role or no profit distributions,\u003C\u002Fli>\u003Cli>inconsistent data between the application, KRS and accounting documents.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>After obtaining the permit, the foreigner has 15 working days to notify the voivode in writing of a suspension of activity, deletion from the register, liquidation, transfer of shares or dismissal from the management board. The permit does not renew by itself — a new application must be filed in MOS before it expires.\u003C\u002Fp>\u003Cp>Citizens of Ukraine who have UKR status, held it on 4 June 2025 and have held it continuously for 365 days may consider instead the \"CUKR\" residence card. The full description of the permit's requirements is published by the \u003Ca href=\"https:\u002F\u002Fwww.mos.cudzoziemcy.gov.pl\u002Fkategorie-informacji\u002Fmozliwosci-legalizacji\u002Fspoza-ue-kontynuacja-pobytu\u002Fzezwolenie-czasowy\u002Fdzialalnosc-gospodarcza\u002F\" target=\"_blank\" rel=\"noopener noreferrer\">MOS portal of the Office for Foreigners\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance helps\u003C\u002Fh2>\u003Cp>We assess which variant of the business condition can be met, prepare the accounting documents and business plan, submit the application in MOS and represent the client at the office — details in our service \u003Ca href=\"\u002Fen\u002Fservices\u002Flegalization\u002Fresidence-permit-business\">residence card on the basis of business activity\u003C\u002Fa>. We also help set up the firm in the right form as part of our service \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">setting up a sole proprietorship\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]