Poland

Tax residency

Under Article 3(1a) of the Personal Income Tax Act (ustawa o podatku dochodowym od osób fizycznych), an individual is considered a Polish tax resident if they either have their centre of personal or economic interests (ośrodek interesów życiowych) in Poland or stay in Poland for more than 183 days in the tax year. The two criteria are alternative and are considered independently.

Where an individual is also treated as resident in another jurisdiction, the applicable tax treaty may determine treaty residence through its tie-breaker provisions. Polish domestic residence rules continue to apply for the purposes of determining domestic tax liability, subject to the treaty.

• Centre of personal or economic interests: this criterion is met where the individual has close personal or economic connections with Poland. Personal interests include family and social relationships and participation in social, cultural, sports or political activities. In practice, the presence in Poland of a spouse, partner or minor children is particularly relevant. Economic interests may include the place of employment or business activity, main sources of income, investments, real estate, movable property, loans, bank accounts and the place from which the individual's assets are managed.
• 183-day rule: an individual is considered resident if they stay in Poland for more than 183 days in a tax year. The periods of presence do not have to be continuous.
• Change of residence during the year: polish tax residence may change during the tax year. Until the date on which the individual remains a Polish resident, unlimited tax liability applies. After the individual's place of residence is transferred abroad, limited tax liability applies to Polish-source income. A split tax year is therefore possible.

Day counting

• 183-day rule: the threshold is more than 183 days in a calendar year. The periods of presence do not have to be continuous; separate periods during the same calendar year are aggregated. All days spent in Poland are counted, including any part of a day, the day of arrival and the day of departure. A full day spent outside Poland is not counted, while even a very short period of physical presence in Poland counts as a day of presence.
• Centre of personal or economic interests: there is no separate day-count threshold for this criterion. The assessment is based on the individual's personal and economic connections with Poland.

Tax consequences

Polish tax residents are subject to unlimited tax liability and generally report their worldwide income in Poland, regardless of where the income is earned. Non-residents are generally subject to limited tax liability on income derived from sources located in Poland. The taxation of foreign-source income is subject to applicable double taxation agreements and the relevant method for eliminating double taxation.

Migration / EU residence

EU/EEA and Swiss nationals may reside in Poland under EU free-movement rules. Third-country nationals generally require the appropriate visa and/or residence permit depending on the purpose and duration of their stay. Holding a Polish residence permit does not by itself establish Polish tax residence.

Orientation references

• Personal Income Tax Act (ustawa o podatku dochodowym od osób fizycznych), Article 3(1a), 3(1), 3(2a) and Article 4a, statutory basis for the two alternative residence criteria, unlimited and limited tax liability and the application of tax treaties.
• Ministry of Finance, Tax Explanations of 29 April 2021, “Tax Residence and the Scope of Tax Liability of Individuals in Poland”, official explanation of the two alternative residence criteria, personal and economic interests, the 183-day rule, physical-presence counting and changes of residence during the year.
• Polish immigration / EU residence framework