Temporary residence permit for work under an intra-corporate transfer (ICT)

Route status

Active as of 2026-04-07[1][4]

Open to new applications under the rules recorded below.

Residency route facts

Identity

Identity
Official name (local)Zezwolenie na pobyt czasowy w celu wykonywania pracy w ramach przeniesienia wewnątrz przedsiębiorstwa as of 2026-04-07[1][5]
Recorded from the statutory chapter or article heading; the Office for Foreigners' own procedure page uses the same wording. Diacritics as published.
Official name (English)Temporary residence permit for work under an intra-corporate transfer (ICT) as of 2026-08-24[4][5]
Working translation of the Polish statutory name. Poland publishes no official English text of the Act on Foreigners, so this is marked a translation, not an official English name.
Legal basisUstawa z dnia 12 grudnia 2013 r. o cudzoziemcach, art. 139a-139n (consolidated text Dz.U. 2025 poz. 1079, as updated to 2026-04-07); dyrektywa 2014/66/UE as of 2026-04-07[1]
Instrument typeresidence permit as of 2026-04-07[1]

Who can apply

Who can apply
Nationals not served by this routeEU, EEA, EFTA as of 2026-04-07[1]
Minimum ageNot applicable
Art. 139a imposes no minimum age. A minor's application is filed by a parent or guardian under art. 105 ust. 3, which is a procedural rule rather than an age threshold.
Criminal-record conditionNo as of 2026-04-07[1]

Permit terms

Permit terms
Initial durationup to 3 years as of 2026-04-07[1]
RenewableYes as of 2026-04-07[1]
Renewal durationNot established from a qualifying source
No separate renewal term exists – a further permit is granted under the same art. 98 ust. 2 ceiling of 3 years.
Work rightsown activity only as of 2026-04-07[1]
Art. 139h: the decision names the receiving unit, the position and the lowest salary, so the entitlement is confined to that assignment. Art. 139n allows short-term mobility to other member states on notification, and art. 139ma requires the Polish receiving unit to notify outward mobility.

Permanent residence and citizenship

Permanent residence and citizenship
Counts toward permanent residenceNo as of 2026-04-07[1]
Art. 212 ust. 2 pkt 7 excludes residence under art. 139a ust. 1 and art. 139o ust. 1 from the 5-year period that qualifies for the EU long-term resident permit. This is an express statutory exclusion, not an inference.

Requirements

Requirements
Job offer requiredYes as of 2026-04-07[1]
Art. 139a ust. 1 pkt 2: a written contract or a document issued by the home employer stating the period of the transfer, the receiving unit's seat, the position and the salary and other working conditions.
Salary threshold
    • Measured against: statistical average
    • Amount: Recorded at the source, but not reducible to a single value as of 2026-04-07[1][3][5]
Labour-market testNo as of 2026-04-07[1]
Chapter 3a imposes no labour-market test and does not carry the negative-occupation-list condition that art. 114 ust. 1 pkt 3 and art. 127 pkt 2 impose. Art. 139f states the refusal grounds exhaustively and none of them is a labour-market ground. Sourced absence on a closed enumeration.
Qualification requirementdegree, equivalent experience, regulated profession as of 2026-04-07[1]
Art. 139a ust. 1 pkt 1 lit. a: professional qualifications and experience adequate to the receiving unit's activity for a manager or a specialist, and a higher-education diploma for a trainee; lit. b adds the formal qualifications for a regulated profession. Lit. c requires 12 months' prior employment in the same undertaking or group for a manager or specialist, and 6 months for a trainee – a tenure condition this block has no field for.
Employer sponsorshipYes as of 2026-04-07[1]
Art. 98 ust. 1a and art. 139k ust. 1: the receiving unit applies and is the sole party to the proceedings. The foreigner is not.
Paid in-countryYes as of 2026-04-07[1]
The salary conditions in art. 139a ust. 3 apply to the remuneration for work in the Polish receiving unit.
Job-search routeNo as of 2026-04-07[1]
Not a job-search route.

Process

Process
Where to apply fromfrom abroad only as of 2026-04-07[1][5]
Art. 139e pkt 2 lit. f refuses to open proceedings where the foreigner is IN Poland, unless they are applying for a further ICT permit and were in Poland on the strength of the existing one; lit. g does the same where the foreigner is in another EU member state. Art. 98 ust. 1a and art. 139k ust. 1 make the receiving unit – not the foreigner – the applicant and the only party to the proceedings, and the Office for Foreigners states the application is filed on paper rather than through the electronic module.
Statutory processing time60 days as of 2026-04-07[1]
Art. 112a ust. 1: the decision is issued within 60 days. Art. 112a ust. 2 starts the clock at the last of the qualifying events – a formally complete application and (until the pending amendment removes it) the applicant's personal appearance – so it is not a 60-day clock from lodging.
Observed processing timeNot established from a qualifying source
No official observed-duration statistics were located for this permit; the Office for Foreigners publishes the statutory deadline, not outturn times.
Fees
    • Kind: application
    • Amount: PLN 440 one-off as of 2026-08-24[5][7]
      Opłata skarbowa, Part III of the annex to the Act of 16 November 2006 on stamp duty, consolidated text Dz.U. 2025 poz. 1154 as updated to 2026-08-03. Item 2 sets PLN 340 for a temporary residence permit generally; item 2b sets PLN 440 for permits under art. 114 ust. 1 and 1a, art. 127, art. 137a, art. 139a ust. 1 and art. 139o ust. 1; item 2c sets PLN 170 for the art. 185a seasonal permit; item 2d sets PLN 220 for changing a single permit under art. 120 ust. 1. Permits under art. 160 pkt 4, 5 or 6, art. 176 and art. 186 ust. 1 pkt 8 and 9 are exempt.
    • Charged per: application
    • Paid by: applicant
    • Kind: card
    • Amount: PLN 100 one-off as of 2026-08-24[2]
      § 2 pkt 1 lit. a of the Regulation of the Minister of Interior and Administration of 26 July 2022: PLN 100 for the issue or replacement of a residence card. The same regulation provides reductions for named categories (§ 4), which are not recorded here.
    • Charged per: applicant
    • Paid by: applicant
Quota
  • Quota exists: No as of 2026-04-07[1][6]

Physical presence

Physical presence
none statedto keep the permit as of 2026-04-07[1]
The Act on Foreigners attaches no minimum-presence or maximum-absence condition to holding a temporary residence permit. What it does attach, in art. 101, is withdrawal where the purpose of the stay ceases or the conditions of the grant are no longer met – a purpose test rather than a day count. The 6-month and 10-month absence limits recorded at country level under permanent_residency.absence_rules bite on the qualification for the EU long-term resident permit, not on this permit.

Family inclusion

Family inclusion
Family members may be includedYes as of 2026-04-07[1]
Art. 159 ust. 1 pkt 1 lit. ha: a family member of a holder of an ICT permit under art. 139a ust. 1 may be granted a temporary residence permit for family reunification with no prior-residence condition on the sponsor.
Eligible relationsspouse, minor child as of 2026-04-07[1]
Art. 159 ust. 3: a spouse in a marriage recognised by Polish law, and minor children (including adopted children) of the foreigner, of the spouse, or of either where dependent and under their actual parental authority. Minority is assessed at the date the application is filed (ust. 3a).
Family may apply at the same timeYes as of 2026-04-07[1]
Art. 168 ust. 4 and 4a: where the family member's application is filed on the same day as, or within 3 days of, the principal's application, the same wojewoda decides both and issues the family decision immediately after the principal's.
Family members' work rightsfull as of 2026-08-07[8]
Art. 3 ust. 1 pkt 17 of the Act of 20 March 2025 on the conditions for the admissibility of entrusting work to foreigners: a holder of a temporary residence permit granted under art. 159 ust. 1 of the Act on Foreigners has free access to the labour market (swobodny dostęp do rynku pracy) – no work permit, no employer tie, no hours cap.

Your next step

Read the requirements above considering your own situation: the income multiple, the absence limits, who you can bring. Check the country record for the reference figure those amounts are calculated from, and for anything that has changed recently.

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Verification

Verification
Sources cited8
of which official (tier 1)8
Oldest as-of date2026-04-07
Newest as-of date2026-08-24
Reviewed on2026-08-26
Schema version1.1

Sources

  1. [1] Ustawa z dnia 12 grudnia 2013 r. o cudzoziemcach — tekst ujednolicony (Dz.U. 2025 poz. 1079)
    Kancelaria Sejmu Rzeczypospolitej Polskiej · statute · Tier 1 · Published 2025-08-07 · Accessed 2026-08-23 · Amended by pl-aliens-act-amendment-2025-1794, pl-work-admissibility-act-2025
  2. [2] Rozporządzenie Ministra Spraw Wewnętrznych i Administracji z dnia 26 lipca 2022 r. w sprawie opłat pobieranych w Rzeczypospolitej Polskiej od cudzoziemców za wydanie i wymianę dokumentów (Dz.U. 2022 poz. 1583)
    Kancelaria Sejmu Rzeczypospolitej Polskiej · fee schedule · Tier 1 · Published 2022-07-26 · Accessed 2026-08-23
  3. [3] Obwieszczenie Prezesa Głównego Urzędu Statystycznego z dnia 19 listopada 2025 r. w sprawie przeciętnego miesięcznego wynagrodzenia brutto w gospodarce narodowej w województwach w 2024 r. (M.P. 2025 poz. 1201)
    Główny Urząd Statystyczny / Monitor Polski · gazette · Tier 1 · Published 2025-11-21 · Accessed 2026-08-23
  4. [4] Zezwolenie na pobyt czasowy — praca: katalog zezwoleń
    Urząd do Spraw Cudzoziemców — Moduł Obsługi Spraw · official portal · Tier 1 · Accessed 2026-08-24
  5. [5] Zezwolenie na pobyt czasowy w celu wykonywania pracy w ramach przeniesienia wewnątrz przedsiębiorstwa (ICT)
    Urząd do Spraw Cudzoziemców — Moduł Obsługi Spraw · official portal · Tier 1 · Accessed 2026-08-24
  6. [6] Akt prawny: ustawa o cudzoziemcach (Dz.U. 2013 poz. 1650) — metadane ELI, w tym wykaz aktów wykonawczych i aktów zmieniających
    Kancelaria Sejmu Rzeczypospolitej Polskiej — API ELI · official portal · Tier 1 · Accessed 2026-08-24
  7. [7] Ustawa z dnia 16 listopada 2006 r. o opłacie skarbowej — tekst ujednolicony (Dz.U. 2025 poz. 1154), załącznik część III
    Kancelaria Sejmu Rzeczypospolitej Polskiej · fee schedule · Tier 1 · Accessed 2026-08-23
  8. [8] Ustawa z dnia 20 marca 2025 r. o warunkach dopuszczalności powierzania pracy cudzoziemcom na terytorium Rzeczypospolitej Polskiej — tekst ujednolicony (Dz.U. 2025 poz. 621, 1794, z 2026 r. poz. 203, 473, 734)
    Kancelaria Sejmu Rzeczypospolitej Polskiej · statute · Tier 1 · Published 2025-05-16 · Accessed 2026-08-24

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