Taxes for Foreigners in Poland

How much tax you pay in Poland, and where, depends mainly on your tax residency. Here are the key rules for foreigners.

When are you a Polish tax resident?

If you stay in Poland for more than 183 days a year or have your centre of vital interests here (family, main source of income), you're a resident – you settle your worldwide income in Poland. A non-resident pays PIT only on income earned in Poland.

PIT and the tax-free amount

On the tax scale the rate is 12% up to PLN 120,000 and 32% above it, with a tax-free amount of PLN 30,000. The annual return (PIT-37 or PIT-36) is filed by 30 April.

Forms of business taxation

Running a business, you choose the scale, flat tax or lump-sum – we compare them in a separate post: lump-sum, scale or flat tax.

Avoiding double taxation

Poland has double-taxation treaties with most countries, so the same income isn't taxed twice – either the exemption or the proportional-credit method applies.

Obligations – in brief

• getting a NIP or PESEL,
• tax advances during the year,
• the annual return and any tax due.

How Investya helps

We'll determine your residency, choose your form of taxation and settle your taxes – in English, as part of accounting for foreigners.