Immigration to Poland: Residence Permit and Polish Taxes

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Poland has become one of the most dynamically developing countries within the EU and has emerged as a primary destination for immigrants from Ukraine and other CIS countries. The country offers relatively low tax rates, affordable living costs, and a rapidly growing labor market in the fields of IT and manufacturing.

Ways to Immigrate to Poland

Poland is one of the leading countries in the EU in terms of accepting immigrants. The main tools available include: the residence permit (karta pobytu) – the primary document for foreign residents; the work visa (zezwolenie na pracę) for workers; simplified procedures for Ukrainians under special legislation; the EU Blue Card for highly skilled professionals; and visas for startups and entrepreneurs.

Ukrainians and Belarusians can benefit from simplified procedures. Poland is also actively seeking to hire specialists in fields such as IT, medicine, construction, and manufacturing. In 2025–2026, the quotas for these permits will be increased.

Residence Permit and Permanent Residence

The residence permit is the primary document for foreign residents in Poland.
The residence permit is the essential document for foreign citizens living in Poland. The temporary residence permit (karta pobytu czasowego) is valid for 1–3 years. A permanent residence permit (karta stałego pobytu) can be obtained after 5 years of continuous legal residence. The EU Blue Card allows holders to live and work anywhere within the EU. The acquisition of Polish citizenship depends on the circumstances of one's arrival in Poland and the reasons for staying.

Poland's Tax System

Poland has a dual-rate progressive income tax system (PIT): 12% applies to earnings up to PLN 120,000 per year, and 32% is applied to amounts above that amount. The tax-free minimum threshold is PLN 30,000 per year (approximately €7,000). Workers under the age of 26 are exempt from income tax on the first PLN 85,528 of their earnings per year (under the "Young People Without Tax" program).

Social contributions: Pension insurance accounts for 19.52% (shared equally by employer and employee), health insurance is 2.45% (for employees only), and accident insurance ranges from 0.67% to 1.34% (depending on whether the employer or the employee covers the cost).
VAT: The standard rate is 23%, with additional reduced rates of 8% and 5% for certain categories.
Corporate tax: It is 9% for small businesses and 19% for other entities.