Fees for a temporary residence permit and a residence card

Stamp duty for the permit

• 440 PLN - temporary residence and work, EU Blue Card, long-term mobility of an EU Blue Card holder and intra-corporate transfer (ICT),
• 340 PLN - other temporary residence permits, for example for studies, family reunification or business activity,
• 170 PLN - temporary residence for the purpose of seasonal work,
• 220 PLN - change of a temporary residence and work permit.

The amounts follow from part III of the annex to the Act on Stamp Duty (paras. 2, 2b, 2c and 2d). A member of the management board of a company without shares and a commercial proxy (Art. 126 of the Act on Foreigners) pay 340 PLN - the MOS portal also says so. A permit for permanent residence and for EU long-term resident residence costs 640 PLN.

When and where to pay

The obligation to pay arises at the moment the application is submitted, and that is when you pay (Art. 6 para. 1 point 3 and para. 2 of the Act on Stamp Duty). You pay at the cash desk or to the account of the city or municipal office in whose area the voivode issuing the permit has its seat (Art. 8 para. 1 and Art. 12). According to the MOS portal, you attach proof of payment to the application.

If you do not pay, the office will set you a deadline of 7 to 14 days. Without payment the application is returned (Art. 261 paras. 1 and 2 of the Code of Administrative Procedure).

Fee for the residence card

For issuing the residence card you pay 100 PLN (section 2 of the regulation of the Minister of the Interior and Administration (MSWiA) of 26 July 2022). The card is issued after the fee is paid (Art. 235 para. 1 of the Act on Foreigners). You pay at the cash desk or to the account of the office that issues the card (section 3). We describe collecting the card in the guide after the decision.

• 50 PLN - a 50% reduction is available to people in a difficult financial situation, to people whose purpose of stay is study at a secondary school or university, and to children under 16 (Art. 237). You need, for example, a certificate from social welfare, a certificate from the school or university or the child's birth certificate (section 4 of the regulation).
• 200 PLN - replacing a card after it was lost or destroyed through your fault, and 300 PLN - in the next such situation (section 5 of the regulation). See: card replacement.
• No fee - among others when the card has technical defects (Art. 236 para. 1 point 3).

Power of attorney

If a proxy acts in the case, 17 PLN is paid for submitting the power of attorney document (part IV of the annex to the Act on Stamp Duty). A power of attorney for a spouse, parents, grandparents, children, grandchildren and siblings is exempt. More: signature and proxy.

Exemptions

Exempt from the stamp duty for a temporary residence permit are, among others, victims of human trafficking and people under temporary protection (part III para. 2 of the annex). A person who presents a certificate of receiving social welfare benefits because of poverty is also exempt (Art. 7 point 5).

Refund of the fee

• The rule - the stamp duty is refunded if the permit was not issued despite payment (Art. 9 para. 1 point 2). The refund is made at the request of the person who paid. From 1 October 2026 the tax authority refunds the fee without a decision within 2 months of the request being submitted (Art. 9 paras. 2 and 2a). A refund is not available after 5 years from the end of the year in which you paid (Art. 9 para. 3).
• Refusal and discontinuance - if you submitted the permit application on or after 5 March 2026, and the voivode refused the permit or discontinued the proceedings, the fee is not refunded (Art. 113c of the Act on Foreigners and Art. 29 of the Act of 23 January 2026). The same applies to the fee for changing a temporary residence and work permit (Art. 120c). See: refusal - what next.