Foreigners in Poland: legal residence and work in 2026 – what to know before relocating

Legal residence and work in Poland is a topic that has gained significant importance in recent years — especially among people relocating to Poland for professional or business reasons. Poland attracts foreign nationals with a stable market, a growing number of investments, and an increasingly supportive environment for entrepreneurs. For many, however, the key is not only finding employment or business partners, but also navigating the formalities safely — so that both residence and work remain fully compliant.

It’s important to note that residence and work legalisation is not always based on one single document. Requirements vary depending on nationality and the purpose of stay. Different rules apply to citizens of the European Union than to people coming from outside the EU. It also matters whether you plan employment under an employment contract, cooperation in a B2B model, relocation on assignment from a foreign company, or running your own business in Poland. From an entrepreneur’s perspective, decisions about legal form, registration, taxes, and Social Insurance Institution (ZUS) settlements often need to be handled in parallel with residence procedures.

In this opening article of our “Foreigners in Poland” series, we explain how legal residence and work legalisation works in practice. We cover the key documents, when a residence card is required, and in which situations a work permit is needed. We also outline post-arrival obligations and the basics worth knowing if you plan to run a company in Poland.
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Legal residence and work in Poland for foreigners – where to start?

The starting point is identifying the correct legal basis for both residence and work, because these are separate areas and one does not automatically follow from the other. Every foreign national planning a stay in Poland should determine:

1. the legal basis for residence,
2. the entitlement to work or conduct business activity.

This distinction matters in practice. You can stay legally in Poland without being allowed to work in a specific model — and having the right to work does not automatically confirm the legality of your residence. That’s why residence documents and work requirements should be assessed together, based on your specific situation.

The scope of formalities depends mainly on:

• nationality (different rules for EU/EEA/Swiss citizens vs third-country nationals),
• purpose of stay (e.g., employment, business activity, studies, family reunification),
• planned length of stay in Poland.

From an entrepreneur’s perspective, it’s also crucial to define your intended model of activity. Requirements may differ depending on whether you plan standard employment, B2B cooperation, taking a role in a company’s management, or starting a business. Planning these aspects early reduces formal risk and makes later steps much smoother.

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EU vs non-EU residence in Poland – key differences

The formalities a foreigner faces after arriving in Poland largely depend on citizenship. Different rules apply to EU/EEA/Swiss citizens than to third-country nationals (non-EU). This distinction affects both legal residence and the ability to work or run a business.

EU, EEA and Swiss citizens

EU citizens can live, work, and run a business in Poland without needing additional permits.

If the stay will exceed 3 months, there is generally an obligation to register your residence at the voivodeship office (regional authority). This administrative step confirms the right to stay longer and often makes it easier to handle practical matters such as company registration, banking, and dealing with public authorities.

Third-country nationals (non-EU)

For non-EU foreigners, procedures are typically more complex because legal residence and work often require additional conditions.

Most commonly, this involves:

• a Schengen visa or a national visa, depending on the purpose and length of stay,
• a temporary residence card if the stay is longer and based on employment or business activity,
• work authorization — such as a work permit or a single permit combining residence and work.

Importantly, in this group the residence basis and work entitlement are often connected, but they do not automatically come together in every case. Before starting work or launching business activity, it’s essential to confirm that the chosen residence path actually allows work in your intended model.

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Residence card in Poland – the core document confirming legal stay

For many foreigners, the residence card (karta pobytu) is one of the most important documents in Poland. In practice, it confirms that you hold a valid residence permit and makes everyday life easier (e.g., offices, banks, signing contracts). However, the card itself is only proof of the decision — the legal basis of residence is the permit granted.

Types of residence cards

• Temporary residence card
  Most commonly issued to individuals staying in Poland for a specific purpose — such as employment, running a business, studies, or family reunification. It is typically granted for a fixed period (often up to 3 years) and must be extended via a new procedure after expiry.
• Permanent residence card
  Applies to individuals who meet statutory conditions for an indefinite stay, usually due to a stronger long-term link with Poland (e.g., origin, marriage to a Polish citizen, or other grounds defined by law).
• EU long-term resident card
  A stable status for individuals who have legally lived in Poland for a longer period and meet statutory requirements. It provides more predictability and may also support mobility within the EU in many scenarios.

From a business perspective, the temporary residence card is often the key document — especially when the stay is linked to employment, holding a role in a company, or running business activity. Aligning the residence route with the business plan early can materially affect the process and outcome.

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Work permits and residence rights – what foreigners need to know

For many foreign nationals, having the right to stay in Poland does not automatically mean they can work legally. Depending on nationality, employment model, and scope of activity, you may need a work permit or a single permit (temporary residence and work combined in one procedure).

Before starting employment or business activity, you should verify whether your residence basis actually allows work in your intended model. This is particularly important when cooperating with Polish companies, taking management roles, or running a business in Poland.

Common types of work permits

• Type A work permit
  For work performed for a Polish employer under an agreement with an entity based in Poland — most common in standard employment.
• Type B work permit
  Required for foreigners serving on the management board of a capital company if their stay exceeds thresholds defined by regulations — often relevant when designing ownership and governance structures in companies with foreign participation.
• Single permit for temporary residence and work
  A solution combining two administrative procedures into one decision: the right to stay in Poland and the right to work for a specified employer (or under defined conditions).

For management board members, foreign investors, and entrepreneurs planning long-term presence in Poland, selecting the right route is crucial — not only for compliance, but also for operational flexibility and scalability.

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Starting a business in Poland as a foreigner – what you should know

More and more foreigners decide to set up a business in Poland — either to run operations locally or expand sales within the EU. At the outset, clarify two points: whether your residence status allows business activity and which legal form is the safest from a tax and organisational perspective. If your plan includes incorporation, you may want to explore our service: register company in Poland.

Available business forms in Poland

Common options include:

• Sole proprietorship (JDG)
  A simpler structure, but not available to everyone. EU/EEA/Swiss citizens can typically register it more easily. Non-EU nationals may run a sole proprietorship only if they meet specific conditions based on their legal status.
• Limited liability company (sp. z o.o.)
  The most popular choice among foreign investors. It offers flexible ownership structure and separates private assets from company liabilities — often practical for international cooperation.
• Other forms (e.g., simple joint-stock company, joint-stock company, limited partnership)
  Useful in more specific cases such as investment projects, fundraising, or certain tax strategies.

Key obligations when setting up a business in Poland

Regardless of the form, expect additional formalities, including:

• registration in the correct register (CEIDG for sole proprietorships or KRS for companies),
• ZUS registrations if an insurance obligation arises,
• choosing taxation method and settlement rules,
• bookkeeping and statutory records.

In practice, many costly mistakes happen at the start — especially around the legal form, tax setup, registrations, and documentation. That’s why professional tax advisory in Poland often helps organise the process correctly from day one.

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Post-arrival administrative obligations for foreigners in Poland

After legally entering Poland and starting work or business activity, you should plan for several administrative duties. The scope may vary, but typically includes:

• address registration (“zameldowanie”), where required,
• obtaining a PESEL number, often needed for offices, banks, and the insurance system,
• ZUS registration where insurance obligations arise (e.g., employment or business activity),
• tax settlements in Poland, depending on tax status and income sources.

For entrepreneurs, formalities are usually broader. Those running a business or managing a company must ensure not only their own compliance, but also correct obligations towards employees and public institutions. In such cases, reliable HR and payroll services in Poland are critical to stay aligned with Polish labour law and the rules on legal employment of foreign nationals.

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Legal residence and work in Poland for foreigners and taxes

Tax is one of the most important areas to organise after moving to Poland. Whether you are employed, self-employed, or acting as a board member, determining your tax residency is essential because it defines the scope of obligations towards the Polish tax authorities.

When determining tax residency, key factors include:

• place of residence for tax purposes,
• your centre of vital interests (personal and economic ties),
• the applicable double taxation agreement (DTA) (sometimes also referred to as a double taxation treaty), which determines where specific income should be settled.

Incorrect tax residency classification can lead to incorrect settlements or disputes with tax authorities. That’s why proper planning is especially important for entrepreneurs, business owners, and management teams — particularly when income comes from multiple sources and more than one country. In such situations, professional support such as tax services in Poland can help you apply the correct rules and reduce the risk of costly corrections.

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Legal residence and work in Poland is a process that requires good preparation — especially if you plan a long-term stay or want to build a business presence in Poland. Understanding the rules, choosing the right business structure, and securing professional advisory support can significantly simplify your relocation and help you start the next chapter safely and compliantly.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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