Advice & answers

EU long-term resident in 2026: conditions and MOS application

By Good Balance Expert TeamPublished Last updated

The EU long-term resident permit is an indefinite right of residence in Poland for a national of a non-EU country who has lived here legally and without interruption for at least 5 years. In addition to the period of stay, the applicant must demonstrate a stable income, health insurance and knowledge of Polish at B1 level. From 27 April 2026, the application is submitted exclusively electronically through the MOS portal.

What the EU long-term resident status gives you

The status is based on EU Council Directive 2003/109/EC and in Poland is governed by the Act on Foreigners (Article 211 et seq.). The decision has no end date. Only the physical document is time-limited: the residence card (karta pobytu) is issued for 5 years and later exchanged on request, without re-examination of the conditions.

Key entitlements of the resident:

  • work in Poland without a work permit and without an employer's declaration,
  • the right to run a business on the same terms as Polish citizens,
  • access to education and social benefits on terms close to those for EU citizens,
  • a simplified path to residence in another Member State when taking up work, studies or vocational training there (each state applies its own procedures, however),
  • stronger protection against expulsion.

It is worth distinguishing this status from a permanent residence permit. Both are indefinite, but permanent residence is granted on different grounds (e.g. Polish origin, Pole's Card, marriage to a Polish citizen), while EU resident status is a "reward" for a long, documented stay and independent means of support.

Conditions: five years, income, insurance, language

Legal and uninterrupted stay

What counts is the 5 years immediately preceding the day the application is submitted. Not every residence basis is counted in full:

  • in full — including visa-free travel, national visas for gainful purposes, temporary residence and work permits, and residence under the EU Blue Card;
  • at half — a visa and a temporary residence permit for the purpose of studies or vocational training;
  • not at all — including residence for school education, temporary protection, work as a posted worker, a permit issued for short-term stay, and local border traffic.

Trips outside Poland do not break continuity if a single absence did not exceed 6 months and all absences together did not exceed 10 months over the whole period. This limit excludes, for example, business trips abroad made on behalf of an employer established in Poland.

Stable and regular income

The voivode checks income from the last 3 years before the application (2 years for EU Blue Card holders) and from the period of the proceedings. For income earned from 1 January 2025, the threshold is a monthly net amount of over PLN 1,010 for a single person and over PLN 823 for each family member. For 2022–2024, the earlier criteria apply: PLN 776 and PLN 600. The amounts are modest, but regularity is what counts — a few months with no income can matter more than the actual level of earnings.

Health insurance and the Polish language

NFZ (public health) insurance is required (e.g. from an employment contract or business activity), or a private policy covering treatment costs in Poland. Knowledge of the language at B1 level or higher is confirmed only by documents from a closed list: a state certificate, an ECL or TELC certificate, a leaving certificate from a school with Polish as the language of instruction (except post-secondary schools) or a diploma from studies conducted in Polish. The requirement does not apply to children who have not reached 16 before the application is submitted.

Who cannot apply

An application cannot be filed by a person who, on the day of submission, is staying in Poland, among other things, for the purpose of studies or education, under temporary protection, with consent for humanitarian or tolerated stay, during proceedings for international protection, or on the basis of an intra-corporate transfer permit or a permit granted for short-term stay. A student approaching five years in Poland usually first has to change the basis of stay, e.g. to work or business activity.

Procedure in 2026 step by step

  1. A self-made recount of the period of stay. It is worth setting out every residence document with dates and all trips in a table. This is the most common source of refusals.
  2. Creating a MOS account. Login is through login.gov.pl — with a trusted profile or qualified signature. The application is completed entirely in Polish and signed with a trusted or qualified signature in login.gov.pl. On the day of submission, the applicant must be legally present in Poland.
  3. Electronic attachments. Mandatory items are: a scan of all passport pages, a scan of the legal title to housing (e.g. a lease agreement) and a digital photograph. Proof of fee payment and documents confirming the conditions can be attached straight away.
  4. Stamp duty of PLN 640. Paid to the account of the city office with jurisdiction over the voivode's seat. Non-payment triggers a call for payment within 7–14 days, after which the application is returned.
  5. Visit to the voivodeship office. After a summons (no earlier than 7 days from its delivery), the applicant presents the original passport and the title to the premises, provides fingerprints and a signature specimen.
  6. Supplementing documents. The voivode calls for originals and any missing evidence, with a deadline of no less than 14 days.
  7. Decision and residence card. The statutory deadline for processing is 6 months from completion of the application; in practice it can be longer. The fee for issuing the card is usually PLN 100.

Submitting the application through MOS during a period of legal stay (and obtaining an official receipt of filing) allows the applicant to remain in Poland until the decision is issued. The receipt is worth downloading and keeping.

What income documents to prepare

The list depends on the source of support. For example:

SituationTypical evidence
Employment or mandate contractcontracts, PIT returns for 3 years, ZUS certificate of contribution bases
Sole proprietorshipCEIDG extract, annual returns, certificates of no arrears from the tax office and ZUS, revenue book or register
Shareholder or management board memberKRS extract, resolutions on remuneration or dividends, employment contract or appointment, financial statements

Foreign-language documents require a sworn translation. All documents must be current on the day of the decision, so with lengthy proceedings they need to be refreshed.

Example: a developer on JDG

Ms Olena came to Poland in March 2021 on a work visa, then obtained a temporary residence and work permit, and since 2023 she has run a sole proprietorship with a permit granted on that basis. In 2024 she spent 4 months outside Poland in total, the longest absence being 7 weeks. In March 2026 she completed five years, and in May she files the application through MOS — all her residence bases count in full and her trips are within the limits. The resident has a B1 certificate and pays health contributions from her business. For the application she prepares PIT returns for 2023–2025, a CEIDG extract and certificates of no arrears. If a year had ended with a loss or she had not issued invoices for several months, it would be worth preparing an explanation and additional evidence of support before filing.

Most common mistakes and loss of status

  • Counting years of studies in full instead of at half.
  • Exceeding the 6-month or 10-month absence limit, for example through longer remote work from the country of origin.
  • A language certificate not on the list or below B1 level.
  • Filing the application after the previous residence basis has expired.
  • Arrears in ZUS or the tax office that undermine the stability of income.

Once granted, the status can be lost. Grounds for withdrawal include leaving Poland for more than 6 years or leaving EU territory for more than 12 months. A refusal can be appealed to the Head of the Office for Foreigners within 14 days of delivery, filed in writing via the voivode. Details of the procedure are published by the MOS portal of the Office for Foreigners.

How Good Balance helps

We recount the period of stay on the basis of documents, check income and contributions, assemble the attachments and run the case in MOS and at the voivodeship office. Details in our service EU long-term resident permit. If a different basis is available, such as Polish origin, we will consider a permanent residence permit. For entrepreneurs still planning to move, we also recommend our guide to relocation to Poland.

This article is for informational purposes only and does not constitute tax advice. Rates, limits and regulations may change — consult an accountant or tax adviser before making any decisions.

About the authors

Good Balance Expert Team — accounting & tax specialists

This guide was prepared by the Good Balance team, which handles accounting, payroll and tax compliance for companies and sole traders in Poland. Regulations change often — for advice on your specific situation, get in touch with our specialists.

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