Refund of stamp duty for a temporary residence application — who is entitled to it and when in 2026

An application for a temporary residence permit costs money. The stamp duty for granting it is from PLN 85 to PLN 440 depending on the type of permit, an amendment to a temporary residence and work permit costs PLN 220, and a permanent residence permit and a long-term EU resident permit — PLN 640 each. For many people this is a substantial amount. The question that comes up most often in our office is: if I did not get the permit, will I get the money back?

Until recently the answer in most cases was "yes". Since 5 March 2026 it has been different — and it is precisely this change that surprises the most people. Below we explain how the new rules relate to the general principle of refunding stamp duty: what has changed and what has stayed the same.

1. The general rule: when stamp duty is refundable

The starting point is Article 9 of the Act of 16 November 2006 on Stamp Duty. That provision identifies two situations in which the duty paid returns to the applicant's pocket:

The second point fits a residence case: the duty is paid for the grant of a permit. If the permit is ultimately not granted, no consideration for the duty has arisen — so as a rule the duty comes back.

To this are added two technical rules you need to know:

• A refund is made only on application (Article 9(2)). No office will return the money of its own motion, automatically. Whoever does not file an application gets nothing.
• Five years and that's it (Article 9(3)). The duty is not refundable after five years, counting from the end of the year in which the payment was made.

2. The exception from 5 March 2026 — refusal and discontinuance

On 5 March 2026 amendments to the Act on Foreigners came into force, introduced by the so-called phase-out act — the Act of 23 January 2026 on phasing out the arrangements arising from the Act on assistance to Ukrainian citizens in connection with the armed conflict on the territory of that state and amending certain other acts (Journal of Laws, item 203).

The new provisions — Articles 77d, 87a, 113c, 120c, 207b and 223a of the Act on Foreigners — establish exceptions to the rule described above from Article 9(1)(2) of the Stamp Duty Act. Their effect is simple and severe: the stamp duty paid is no longer refundable at the foreigner's request where the case ends with:

• a decision refusing the application, or
• a decision discontinuing the proceedings.

The exceptions apply regardless of the applicant's nationality or of whether they are stateless. Although the change was introduced by an act concerning assistance to Ukrainian citizens, its effect is universal.

3. Which applications the new rule covers

According to the announcement of the Office for Foreigners, the exclusion of refunds covers stamp duty for:

• the grant of a temporary residence permit — rates from PLN 85 to PLN 440, depending on the type of permit,
• amendment of a temporary residence and work permit — PLN 220,
• the grant of a permanent residence permit — PLN 640,
• the grant of a long-term EU resident residence permit — PLN 640,
• extension of a Schengen visa (the equivalent of EUR 30) or a national visa (PLN 406),
• issue of a Schengen visa at the border by the commander of a Border Guard post (the equivalent of EUR 40 to 160).

4. When a refund is still available

The new exception has not wiped out the whole institution of refunds. It is narrow: it concerns two specific ways of ending a case. Beyond them, Article 9 of the Stamp Duty Act works just as before. In practice it is worth seeking a refund where:

• the application was filed before 5 March 2026 — regardless of when the decision was issued;
• the case ends neither with a refusal decision nor with discontinuance — the new provisions speak only of those two outcomes;
• an undue fee was paid, in an excessive amount or into the account of the wrong office — this, however, is the overpayment procedure, described in point 5.

5. An overpayment is something different from a refund

These two procedures are often confused, yet they lead to different conclusions and rest on different legal bases:

So if you used the wrong account or paid more than the applicable rate, do not give up on recovering the money just because you have heard about the exclusion of refunds after a refusal. These are two different matters.

6. How to recover the fee step by step

The refund application is decided by the tax authority. If you disagree with its position, you may appeal to the local government board of appeal, through the office that issued the ruling — within 14 days of its service.

7. What this means for you in practice

The change of March 2026 shifts the burden of risk onto the applicant. Previously, filing an application "on the off chance" cost time and nerves, but the fee could be recovered. Today, if the case ends in a refusal, the fee stays in the budget — even where the refusal results from reasons the foreigner could not have foreseen.

There is one practical conclusion: the conditions for the permit and the completeness of the documents are worth assessing before the application reaches the office, not after the first summons. This applies especially to borderline situations — loss of a job during the proceedings, a change of employer, doubts as to a stable source of income or insurance. These are what most often end in a refusal or discontinuance.

If you already have a decision in hand, check two things in this order: the date the application was filed and the type of ruling. That determines whether there is anything to claim in your case at all.

Frequently asked questions (FAQ)

Will I recover the stamp duty after a refusal of temporary residence?

If the application was filed on or after 5 March 2026 — no. The new provisions of the Act on Foreigners exclude a refund of stamp duty where a refusal decision or a decision discontinuing the proceedings is issued. For applications filed before that date the previous rules apply, that is a refund on application under Article 9(1)(2) of the Stamp Duty Act.

Does withdrawing the application allow me to recover the stamp duty?

For applications filed on or after 5 March 2026, as a rule no. Withdrawing an application leads to discontinuance of the proceedings, and a decision discontinuing them is one of the situations in which the new provisions exclude a refund. Before that date, withdrawal was a typical route to recovering the fee.

Within what time limit must I file an application for a refund of stamp duty?

Stamp duty is not refundable after five years, counting from the end of the year in which it was paid. This is a preclusive time limit — once it has passed, a refund is not possible whatever the reasons.

Where do I file an application for a refund of stamp duty?

To the tax authority competent in stamp duty matters, that is the commune or city office into whose account the money was paid. Not to the voivode who is handling the residence case. If the application reaches the voivodeship office, it is transferred to the competent authority.

Is the fee for issuing a residence card also lost?

The fee for issuing a residence card is a separate fee, governed by the Act on Foreigners, and not stamp duty. The refund rule in Article 9 of the Stamp Duty Act and the exception described here do not cover it. The rules for settling it should be checked with the office handling the case.

I paid too much or into the wrong account. What then?

This is not a refund matter under Article 9, but an overpayment. You file an application for a declaration of overpayment of stamp duty. The new exception concerning refusal and discontinuance does not apply here, because an overpayment is a fee that was not due or was paid in an excessive amount.