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No refund of the stamp duty in the event of refusal to grant a residence permit, refusal to change a temporary residence and work permit, refusal to extend a visa or refusal to issue a Schengen visa at the border, and in the event of discontinuation of proceedings in any of the cases

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On 5 March 2026, pursuant to the Act of 23 January 2026 on the phasing out of measures resulting from the Act on assistance to Ukrainian citizens in connection with the armed conflict in the territory of that country and amending certain other acts (Journal of Laws, item 203) (“Phasing-out Act”), the Act of 12 December 2013 on foreigners (Journal of Laws of 2025, item 1079, as amended) will be amended in such a way that any effectively paid stamp duty due for:

  • granting a temporary residence permit (at a rate ranging from PLN 85 to PLN 440, depending on the type of permit),
  • changing a temporary residence and work permit (at a rate of PLN 220),
  • granting a permanent residence permit (at a rate of PLN 640),
  • granting an EU long-term resident’s residence permit (at a rate of PLN 640),
  • extending a Schengen visa or national visa (at rates equivalent to EUR 30 and PLN 406, respectively),
  • issuing a Schengen visa at the border by a commanding officer of the Border Guard post (at a rate equivalent to the range between EUR 40 and EUR 160, depending on the circumstances in which the visa is issued),

 

will no longer be refundable at a foreigner’s request, if a decision is issued to reject the foreigner’s application in such a case or to discontinue the proceedings in such a case.

 

This is because the new provisions of Articles 77d, 87a, 113c, 120c, 207b and 223a of the Act on foreigners will introduce exceptions to Article 9(1)(2) of the Act of 16 November 2006 on stamp duty (Journal of Laws of 2025, item 1154, as amended), which allows for the refund of stamp duty paid in cases where the relevant permit for which such stamp duty was paid has not been issued (granted).

 

These exceptions will apply regardless of the applicant’s nationality or statelessness.

 

Pursuant to Article 29 of the Phasing-out Act, the new regulations of the Act on foreigners will apply to stamp duties paid in connection with foreigners’ submission of applications for residence permits, changes to temporary residence and work permits, extensions of Schengen or national visas, or the issuance of Schengen visas at the border, made after the new regulations entered into force, i.e. as of 5 March 2026. Applications regarding the above cases which are submitted before that date will not be subject to any restrictions on the possibility of obtaining a stamp duty refund under the new regulations.

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