--- title: "Moving to Poland 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/poland/ lang: en updated: 2026-10-12 --- Kraków's Main Market Square and Cloth Hall from St Mary's Basilica # Moving to Poland 7 ways to move to Poland in our guide: 1 business / startup route, 2 work visas, 1 student visa, 1 route by nationality or ancestry, 2 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **3 years** Business activity permit Poland offers a mix of routes for people who want to work, study, or run a business. The rules depend on your situation, and visas and tax are handled separately. People with a job offer from a Polish employer Graduates of Polish universities looking for work or starting a business Highly qualified professionals with a contract and salary above the income bar Students planning to study in Poland Entrepreneurs who want to run a sole proprietorship or hold shares in a company ## Business / Startup · 1 ### [Business activity permit](https://settleanywhere.com/countries/poland/business-activity/) **Income needed:** from PLN 86k a year ≈ $22k Stay 3 yrs Needs health cover [Details](https://settleanywhere.com/countries/poland/business-activity/) ## Work · 2 ### [Work permit (single permit)](https://settleanywhere.com/countries/poland/temporary-work/) **First stay:** 3 yrs Can work: limited Needs health cover [Details](https://settleanywhere.com/countries/poland/temporary-work/) ### [Blue Card](https://settleanywhere.com/countries/poland/eu-blue-card/) **First stay:** 3 yrs Can work: yes [Details](https://settleanywhere.com/countries/poland/eu-blue-card/) ## Student · 1 ### [Student permit](https://settleanywhere.com/countries/poland/study/) **First stay:** 1 yr 3 mo Can work: yes Needs health cover [Details](https://settleanywhere.com/countries/poland/study/) ## For your nationality or ancestry · 1 Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application. ### [Polish citizenship confirmation](https://settleanywhere.com/countries/poland/citizenship-confirmation-by-descent/) [Details](https://settleanywhere.com/countries/poland/citizenship-confirmation-by-descent/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a resident](https://settleanywhere.com/countries/poland/family/) **Income needed:** PLN 823+ a month ≈ $210 Can work: limited Needs health cover [Details](https://settleanywhere.com/countries/poland/family/) ### [Spouse of a citizen](https://settleanywhere.com/countries/poland/spouse-of-citizen/) **First stay:** 3 yrs Can work: yes [Details](https://settleanywhere.com/countries/poland/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[EU free movement](https://settleanywhere.com/countries/poland/free-movement-eu/)** · Lets you live here Open to 31 passports: [Austria](https://settleanywhere.com/passports/austria/), [Belgium](https://settleanywhere.com/passports/belgium/), [Bulgaria](https://settleanywhere.com/passports/bulgaria/), [Croatia](https://settleanywhere.com/passports/croatia/), [Cyprus](https://settleanywhere.com/passports/cyprus/), [Czechia](https://settleanywhere.com/passports/czechia/), [Denmark](https://settleanywhere.com/passports/denmark/), [Estonia](https://settleanywhere.com/passports/estonia/), [Finland](https://settleanywhere.com/passports/finland/), [France](https://settleanywhere.com/passports/france/), [Germany](https://settleanywhere.com/passports/germany/), [Greece](https://settleanywhere.com/passports/greece/), [Hungary](https://settleanywhere.com/passports/hungary/), [Iceland](https://settleanywhere.com/passports/iceland/), [Ireland](https://settleanywhere.com/passports/ireland/), [Italy](https://settleanywhere.com/passports/italy/), [Latvia](https://settleanywhere.com/passports/latvia/), [Liechtenstein](https://settleanywhere.com/passports/liechtenstein/), [Lithuania](https://settleanywhere.com/passports/lithuania/), [Luxembourg](https://settleanywhere.com/passports/luxembourg/), [Malta](https://settleanywhere.com/passports/malta/), [Netherlands](https://settleanywhere.com/passports/netherlands/), [Norway](https://settleanywhere.com/passports/norway/), [Poland](https://settleanywhere.com/passports/poland/), [Portugal](https://settleanywhere.com/passports/portugal/), [Romania](https://settleanywhere.com/passports/romania/), [Slovakia](https://settleanywhere.com/passports/slovakia/), [Slovenia](https://settleanywhere.com/passports/slovenia/), [Spain](https://settleanywhere.com/passports/spain/), [Sweden](https://settleanywhere.com/passports/sweden/), [Switzerland](https://settleanywhere.com/passports/switzerland/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax Poland taxes personal income on a scale, with a flat rate option for business income and a preferential rate for qualified intellectual-property income. Foreign-source income treatment is not read on the opened pages, so check the residency tests and double-tax rules separately. Standard rules ### [Personal income tax scale (general rules)](https://settleanywhere.com/countries/poland/tax/#tax-pl-pit-scale) **Details** - Limit: PLN 120k/yr ≈ $31k 12% on the tax base up to PLN 120,000 (≈ $30,600) and 32% on the excess; tax-reducing amount PLN 3,600 (≈ $920) (page updated 24 June 2026). #### Taxed on Income (revenue minus costs) of an individual under the general rules. #### Who it applies to - Resident individuals taxed on income under the general rules; the scale applies to income from business and employment. #### Limits - PLN 120,000 a year (≈ $30,600) · Upper limit of the 12% band; 32% on the excess. - PLN 3,600 a year (≈ $920) · Tax-reducing amount. - PLN 30,000 a year (≈ $7,640) · Business income above which monthly or quarterly advances become due. #### Visas Independent of permit. #### Other taxes Health and social contributions apply separately. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/poland/tax/) Special regime ### [Flat 19% tax on business income (podatek liniowy)](https://settleanywhere.com/countries/poland/tax/#tax-pl-linear-19) 19% tax **Details** - On: Business income (revenue minus costs) for the linear option - Who: Sole traders can choose 19% on business income instead of the 12%/32% scale Sole traders can elect a single 19% rate on business income instead of the 12%/32% scale; lump-sum tax on recorded revenue (ryczałt) is a further option. #### Taxed on Business income (revenue minus costs) for the linear option; revenue for the lump-sum option. #### Who it applies to - Sole traders can choose 19% on business income instead of the 12%/32% scale; lump-sum tax on recorded revenue (ryczałt) is a third option and is not available for activities such as pharmacies and currency exchange. - Spouses cannot be taxed jointly if a partner chooses the linear tax or the lump sum. #### Exclusions - The tax card (karta podatkowa) is open since 2022 only to those who already used it before 2022. #### Visas Available to foreigners entitled to run a business. #### Other taxes Health insurance contribution is 4.9% of income under the linear tax, with a minimum of PLN432.54 (≈ $110) a month from 1 February 2026 to 31 January 2027; under the lump sum it is 9% of a flat base. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/poland/tax/) Special regime ### [IP Box preferential rate on qualified intellectual-property income](https://settleanywhere.com/countries/poland/tax/#tax-pl-ip-box) 5% tax **Details** - On: Income from qualified intellectual property - Who: Taxpayer conducts R&D activity producing qualified IP and earns income from it 5% rate on income from qualified intellectual property rights (qualified IP) created, developed or improved through research and development activity. #### Taxed on Income from qualified intellectual property. #### Who it applies to - Taxpayer conducts R&D activity producing qualified IP and earns income from it. #### Visas Independent of permit. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/poland/tax/) Standard rules ### [Ordinary taxation of tax residents on worldwide income](https://settleanywhere.com/countries/poland/tax/#tax-pl-worldwide-residence-baseline) Worldwide income **Details** - On: Worldwide income of Polish tax residents - Who: Polish tax residence: centre of personal or business interests Persons resident in Poland for tax purposes have unlimited tax liability and settle all income in Poland, earned both in Poland and abroad, using the treaty exemption or credit method for foreign-source income. #### Taxed on Worldwide income of Polish tax residents; Polish-source income of non-residents. #### Who it applies to - Polish tax residence: centre of personal or business interests (centre of life interests) in Poland, or stay in Poland longer than 183 days in the tax year. - A person with the centre of interests in Poland is a resident even if abroad more than 183 days. #### Days in the country - More than 183 days in tax year · Staying in Poland more than 183 days in the tax year makes the person a Polish tax resident. #### Tax residence Where two states claim residence under a treaty, the permanent home decides, then the centre of vital interests, then habitual abode. The 12%/32% scale is in “Personal income tax scale”. #### Visas Independent of the residence permit. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/poland/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Poland.** See [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Switch to later · 1** Work ### [Graduate job-search permit](https://settleanywhere.com/countries/poland/graduate-job-search/) **First stay:** 9 mo Can work: yes Needs health cover [Details](https://settleanywhere.com/countries/poland/graduate-job-search/) **Path to permanent residence · 2** - **Citizenship** · Confirmation of Polish citizenship acquired by descent (potwierdzenie posiadania obywatelstwa polskiego, Act on Polish Citizenship Articles 14 and 55–57) - **PR after 5 years** · EU long-term resident permit ## Arriving in Poland: first steps 1. Check which residence title you need and whether you can enter on a visa first. 2. For work, the single permit application is filed electronically via the MOS system by the foreigner. 3. For studies, you can enter on a national D visa and then apply for a temporary residence permit at the voivodeship office. 4. For business, ensure you have an entry in CEIDG or KRS and a residence title entitling business activity. ## Questions people ask ### Can I move to Poland by starting a business? Poland has 1 business or startup route. [Business activity permit](https://settleanywhere.com/countries/poland/business-activity/) asks for an income from PLN 85,606.8 a year (≈ $21,800) and gives a first stay of 3 years. ### What work visas does Poland offer foreigners? Poland has 2 work visas. [Work permit (single permit)](https://settleanywhere.com/countries/poland/temporary-work/) gives a first stay of 3 years. [Blue Card](https://settleanywhere.com/countries/poland/eu-blue-card/) gives a first stay of 3 years that can be renewed. ### How do I get a student visa for Poland? Poland has 1 student visa. [Student permit](https://settleanywhere.com/countries/poland/study/) gives a first stay of 1.3 years that can be renewed. ### Can my nationality or ancestry give me residence in Poland? Yes. Poland has 1 route by nationality or ancestry. It is [Polish citizenship confirmation](https://settleanywhere.com/countries/poland/citizenship-confirmation-by-descent/). ### Can I join my spouse or partner in Poland? Yes. Poland has 2 spouse visas. [Spouse of a resident](https://settleanywhere.com/countries/poland/family/) asks for an income of at least PLN 823 a month (≈ $210). [Spouse of a citizen](https://settleanywhere.com/countries/poland/spouse-of-citizen/) gives a first stay of 3 years that can be renewed. ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.