Taxes
Poland — Tax: Tax Residency
A person is a Polish tax resident with their centre of personal or economic interests in Poland or by staying more than 183 days in a fiscal year.
VerifiedGovernment / official sourcePolish Ministry of Finance — Tax residenceLast reviewed: 2026-10-23
Why this matters
Understanding tax residency in Poland can significantly impact a relocating person's tax burden, both in Poland and their country of origin.
Key facts
- Tax resident status arises from a centre of vital interests in Poland, or from spending more than 183 days in the fiscal year in Poland.
- Residents are taxed on all income, earned in Poland and abroad.
- If a person is resident in two countries, the double taxation agreement conflict rules apply.
- The centre-of-interests condition is treated as met on the basis of the person written statement.
Steps
- Determining tax residency — It's recommended to consult official sources, such as the Polish tax authority's website (MF), or consult with a tax professional to determine specific circumstances.