Temporary residence permit to conduct business activity (Zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej)
Temporary residence permit to conduct business activity is a residence route in Poland (Unternehmer). Polish company (sp. z o.o.) must show prior-year income ≥12× voivodeship avg monthly wage (~PLN 100k+) OR 2 full-time eligible employees for 12 months OR credible plan (investment, tech transfer, jobs). Personal income ≥PLN 1,010 net/mo; insurance; housing. Online via MOS since Apr 2026.
Entrepreneur and startup residence routes →Requirements at a glance
You need an annual income of about CHF 2'700. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 8 years.
How holders are taxed
Worldwide once resident: 19% CIT (9% small), 19% dividends, PIT 12/32%; lump-sum regime for new residents possible.
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Unternehmer |
|---|---|
| Investition | — |
| Gebühren (Familie) | CHF 520 |
| Einkommen / Jahr | CHF 2'700 |
| Vermögen | — |
| Mindestaufenthalt | — |
| Niederlassung | 5 |
| Einbürgerung | 8 |
| Arbeit | ownBusiness |
| Berechtigt | all (Russians: severe visa restrictions) |
| Steuern | Worldwide once resident: 19% CIT (9% small), 19% dividends, PIT 12/32%; lump-sum regime for new residents possible. |
| Stand | 2026-10 |
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.