Differences between a residence permit and permanent residence: what is important to know before moving to a new country

Acquiring citizenship is not a monologue of bureaucracy, but a chain of precise steps with specific conditions, especially in Poland. Here, naturalization is governed by clear requirements but offers real prospects. This form of acquiring legal status implies deep integration, documentary confirmation of legal residence, stable income, language proficiency, and absence of criminal records. The path is challenging but transparent.

Who and under what conditions can obtain citizenship by naturalization

Naturalization is possible when specific criteria are met, particularly the length of stay in the country. Obtaining citizenship in Poland is possible for foreigners who have legally resided for at least 3 years with a permanent place of residence and stable income. With Polish origin, the period is reduced to 1 year.

Naturalization conditions:

1. Permanent residence for a minimum of 3 years based on a permanent residence permit or long-term EU resident status.
2. Income confirmation (e.g., employment with a salary of at least 3010 PLN gross per month).
3. Proficiency in the Polish language – at least level B1, confirmed by a state certificate.
4. Absence of criminal records.
5. Knowledge of history, traditions, political system.

Naturalization in Poland requires strict adherence to the above parameters without exceptions.

Legalization of residence: visas, temporary residence permits, permanent residence permits

The direct path to citizenship always begins with a legal basis for residence. Immigration starts with a visa (type D – national), followed by a temporary residence permit, which is then converted into a permanent residence permit – a mandatory step before submitting documents. A visa is issued with the presence of a study program, contract, relatives, or investments.

A temporary residence permit is issued for a maximum of 3 years, requiring proof of housing and stable income. After 5 years of continuous residence in the country, a permanent residence permit can be obtained. Only after that can documents be submitted to obtain Polish citizenship.

Document package for obtaining citizenship by naturalization

Obtaining citizenship as a foreigner requires submitting a comprehensive document package to the voivodeship based on the place of residence. The process can take from 6 to 12 months.
The most crucial step is taking an oath of allegiance to the Republic of Poland – a mandatory act that concludes the entire process.

The list of documents includes:

1. Application.
2. Copies of passport and permanent residence card.
3. Language proficiency certificate.
4. Documents confirming income, employment, domicile.
5. Certificates of no criminal record.
6. Documents on residence in the country.

Citizenship by naturalization in Poland is granted by the President’s decree, after which the applicant receives a Polish passport.

Not obvious but important: language, traditions, reputation

Not only the legal but also the social context plays a crucial role. Poland evaluates integration not formally but substantively. Without respect for traditions, culture, history, and basic language knowledge, naturalization becomes impossible.

The system checks not only documents but also actual inclusion in society. Reputation plays a key role – confirmed work, participation in local initiatives, absence of violations, regular tax payments strengthen the application.

Key steps towards citizenship by naturalization

Each stage of the process is strictly regulated and requires documentary evidence. Citizenship status becomes real only with precise adherence to all conditions without deviations from the established procedure.

The path includes the following stages:

1. Obtaining a national visa or other basis for residence.
2. Obtaining a temporary residence permit with the right of extension.
3. Legalization of domicile – confirmation of address, contract, utility payments.
4. Accumulation of the required period of residence (3-5 years).
5. Transition to permanent residence permit or EU resident status.
6. Income and employment confirmation (minimum wage).
7. Obtaining a B1 certificate in the Polish language.
8. Collecting and submitting a complete document package.
9. Successful interview, confirmation of integration.
10. Taking the oath and receiving the passport.

Each step is important, deviations lead to refusal or delays.

What makes Poland competitive

Compared to other EU countries, Poland offers clear and achievable conditions for obtaining status.
For example, in France, 5 years of continuous residence and a high language level (B2) are required, in Germany – 8 years, in Austria – 10. In Poland, the rules are more flexible, the timelines are shorter, and the cost of legal support is lower.

The country also actively integrates foreigners through the labor market and education – over 80,000 students annually obtain temporary residence permits, and many of them transition to permanent residence permits and further to citizenship by naturalization in Poland.

Common mistakes in obtaining citizenship by naturalization

Obtaining citizenship often becomes unattainable due to formal and factual errors. The most common one is insufficient period of residence based on a permanent residence permit.
Staying on a visa or temporary residence permit does not count if not accompanied by proper registration and stable domicile. Applicants often overlook breaks in residence registration, which nullifies the entire period.

Another typical mistake is insufficient language proficiency. Even after living in the country for 10 years, without an official B1 certificate, obtaining status is impossible.
Cases are also common where candidates provide outdated income statements or violate the validity period of documents, automatically leading to rejection.

Lawyers recommend checking in advance:

• accuracy of registration address;
• status of all documents;
• timeliness of certificates;
• criminal record certificates from all countries of residence for the last 5 years.

Polish citizenship is granted only to those who strictly follow the sequence and do not leave gaps in legalization.

Simplified citizenship by naturalization: who gets the right faster

Certain groups can go through the process in an accelerated manner.
In particular, foreigners with Polish roots (direct line ancestors), spouses of Polish citizens (after living together for 3 years), and refugees recognized under the Geneva Convention.

These categories have a shortened period, simplified conditions for obtaining citizenship status, and a more lenient check.
For example, a spouse of a Polish citizen can apply for citizenship after just 2 years of residence based on a permanent residence permit. Language proficiency, absence of criminal records, and integration into society remain mandatory.

Investments: how real estate facilitates the path to citizenship

Polish citizenship can be obtained faster through investments in real estate. The law does not explicitly highlight investments as a basis, but practice shows that ownership of properties, leasing, tax payments, and participation in the economy create additional trust.

This strategy works especially well when combined with a long-term permanent residence permit.
For example, when buying an apartment worth at least 600,000 PLN in major cities (Warsaw, Krakow, Wroclaw) – the investor receives favorable treatment and expedited document evaluation.
This approach often succeeds in the absence of other grounds for acceleration – such as kinship or origin.

Conclusion

Citizenship by naturalization in Poland is a clear and achievable process. Timelines, income, language, and social inclusion play a decisive role.
The procedure is transparent, the conditions are specific. Acceleration is possible – through real estate investments or family grounds. The Polish state maintains equal rules for everyone – without preferences based on origin or citizenship.

Property taxes in Poland have undergone significant changes over the last two decades. Previously, the regulatory system was less transparent, but gradual reforms in legislation have allowed for a high level of investor protection. With the adoption of the Urban Leases Act (LAU) and other regulations, the tax system has become more predictable. Historically, the steady growth of the Polish property market has been accompanied by adjustments in commission rates. Tax amounts are formed on the basis of regional indicators, which makes it possible to take into account the specifics of each municipality and the regional economy.

Property tax rates and charges in Poland

Commission amounts in the country are calculated according to strict rules established by the Ministry of Finance. They are also specified by local authorities. Thus, for different types of objects there are the following maximum rates according to 2024 data:

1. Business-related land – PLN 1.34 per square metre.
2. Land under standing or running water – PLN 6.66 per square metre.
3. Other land, including facilities of public benefit organisations – 0.71 PLN per sq. m.
4. Residential property – PLN 1.15 per square metre.
5. Business-related buildings – 33.10 PLN per square metre.

In 2025, the rates are forecast to increase by 2.7% compared to 2024, reflecting inflationary processes in the country. For example, the rate for residential properties will increase to PLN 1.18 per square metre and for commercial properties to PLN 34.00 per square metre. Property taxes in Poland play a key role in value formation and should be taken into account when planning investments.

Taxes when buying property in Poland: VAT and PCC

Two main levies apply to the purchase of a property in the country: VAT and civil transaction tax (PCC). The former is charged on the purchase of new buildings from a property developer. The standard VAT rate is 23%, but a reduced rate of 8% applies for residential properties up to 150m². Secondary purchases are subject to PCC, which is 2% of the market value of the dwelling. The percentages depend on the type of transaction and the property, which requires careful analysis of each case. The investor is advised to carefully study the taxation conditions to avoid unexpected costs and optimise the investment.

Notary services and additional costs

Property taxes in Poland are accompanied by mandatory costs associated with the registration of the transaction. Notary services play an important role, as the specialist certifies the sale and purchase agreement and submits data to the land registry. The maximum rate of remuneration of a notary in 2024 reached PLN 10,000.

Additional costs include real estate agency commissions (up to 3% of the value) and, in some cases, fees when applying for a mortgage loan. It should be borne in mind that property taxes in Poland, together with notary and agency fees, can be a significant expense, which should be factored into the financial plan.

Taxes on income on the sale of real estate

When selling a property in Poland, the profit is subject to income tax (PIT) at the rate of 19% on the difference. But if the property is sold after 5 years from the date of purchase, no interest is charged. An additional condition is that the investor must use the proceeds for their own housing purposes within 3 years after the transaction. This system of property taxes in Poland stimulates long-term investments and reduces the commission burden for those who plan to live in the acquired area or use it for permanent rent.

Inheritance and gift taxes

Property taxes in Poland also apply to inheritance and donation of properties. Depending on the degree of kinship between the parties, the system divides the beneficiaries into three groups:

1. For close relatives (group one), there is a fee waiver for filing SD-Z2 declaration within 6 months.
2. The other groups have progressive rates: for the first – from 3% to 7%, for the second – from 7% to 12%, for the third – from 12% to 20% of the value of property exceeding certain limits.

Taxes on rental property

Income from rental property in Poland is taxed under a special system. Individuals are subject to a lump sum tax (ryczałt) of 8.5% on income over PLN 100,000 and 12.5% for smaller amounts. At the same time, self-employed persons can choose between the rate of 17% or a linear tax of 19% depending on their profits. Renting commissions are calculated on total income without taking into account expenses, which requires precise planning and optimisation of payments. Timely filing of the PIT-28 return allows you to avoid penalties and ensure a refund of overpaid amounts if the tax burden was overstated.

Recommendations for investors

Property taxes in Poland play an important role when buying properties and require careful consideration. Recommended:

1. Thoroughly research current legislation, including the Law on Urban Leases (LAU) and current tax rates.
2. Use the services of experienced real estate agents specialising in the Polish market to obtain accurate information on additional costs.
3. Plan transactions taking into account all tax obligations – from VAT to PCC, as well as the costs of notary services and agent commissions.
4. When selling, take into account the possibility of exemption from income tax when owning the property for more than 5 years and use the proceeds for housing purposes.
5. Evaluate tax reliefs and special conditions for inheriting or gifting real estate to optimise financial losses.

These recommendations will help to minimise tax costs and ensure the sustainability of investments in the property market in Poland.

Conclusion

An analysis of Poland’s tax system shows that property commissions are considered an important element in the process of buying and owning property here. Transparency of legislation, specific interest rates and clear regulations set by the Ministry of Finance create conditions for safe transactions.

Combining data on tax rates, legal regulations and additional costs allows you to form an objective idea of what property taxes in Poland an investor needs to consider. Recommendations on property selection, strategies to optimise fees and use of incentives will help you make an informed decision and create a sustainable investment portfolio.