Taxes
Poland — Tax: Double Tax Treaties
Poland has 87 treaties in force from 92 listed, uses credit or exemption depending on the treaty, and MLI ratification moves many to credit.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Poland, Foreign tax relief and tax treatiesLast reviewed: 2026-10-23
Why this matters
Relocating individuals and businesses in Poland or planning to engage in cross-border income-generating activities should be aware of the potential tax implications and consult relevant agreements to ensure compliance and minimize tax liabilities.
Key facts
- 87 treaties are in force; the list has 92 entries with 5 signed but not in force (Algeria, Brazil, Nigeria, Uruguay, Zambia).
- Numerous treaties provide the credit method and some provide the exemption method.
- Poland MLI ratification changes the method to credit in many treaties.
- The page does not say which treaties use exemption with progression.
Steps
- Step 1: Determine applicability — Check if Poland has a double taxation agreement with the country of residence or the country where income was generated. This can be done by reviewing the Polish Ministry of Finance's website or consulting a tax professional.
- Step 2: Review the agreement — Understand the terms of the agreement, including the tax rates, exemptions, and any other relevant provisions. It is recommended to consult a tax professional to ensure accurate interpretation.
- Step 3: Comply with reporting requirements — Individuals and businesses must comply with all reporting requirements set out in the double taxation agreement. This may include filing tax returns or submitting documentation to the relevant tax authorities.