Residents
Data publikacji: 3/16/2026
Data aktualizacji: 10/5/2026
You may acquire the status of a tax resident in Poland if you are a natural person and you:
- have your centre of personal or economic interests (centre of vital interests) in Poland, or
- spend more than 183 days in a fiscal year in Poland.
These rules apply taking into account double taxation agreements.
If you are considered a tax resident in two countries, you are subject to the conflict-of-laws rules set out in the relevant double taxation agreement.
The status of a tax resident in Poland means that you should declare all income for tax purposes in Poland, regardless of the country in which that income has been earned. You are then subject to unlimited tax liability.
If you do not have the status of a tax resident in Poland, you are a non-resident. As a non-resident, you declare only income generated from the sources situated in Poland. You are then subject to limited tax liability.
You may confirm tax residency in Poland by obtaining a certificate of tax residence.
It is a certificate of residence for tax purposes in Poland, issued by the revenue office on the CFR-1 form.
The basic tax rates applicable in Poland are 12% and 32%.
The 12% rate is used if the tax base does not exceed PLN 120 000. The 32% rate is used if the tax based exceeds this amount. The tax 12 % is additionally reduced by a degressive tax-reducing amount 3600 zl.
The types of income taxed in this manner include: income from employment, old-age pension or economic activity.
A uniform tax rate of 19% may also be applied.
You may be taxed in this manner if you earn income from non-agricultural economic activities or from special branches of agricultural production, the income from which is established on the basis of the accounting books maintained.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
Other revenues or income may also be taxed at a uniform tax rate, for example:
- income from the sale of securities or shares in companies (19%),
- income from the sale of real estate (19%),
- revenue from wins in competitions, games and pari-mutuel betting (10%).
Some types of economic activity may be subject to a lump-sum tax. In such a case, the tax base is revenue. The tax rate depends on the type of economic activity carried out. The lump-sum tax rates are 17%, 15%, 12.5%, 10%, 8.5%, 5.5% and 3%.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
The following types of revenue may also be subject to the lump-sum tax:
- from rental of real estate (8.5% or 12.5%),
- from agricultural retail trade, subject to certain conditions (2%).
A tax return for income earned or losses sustained and a tax return for revenue earned, tax deductions and lump-sum tax on registered revenues due are submitted to the competent revenue office.
The tax return for income earned or losses sustained should be submitted between 15 February and 30 April of the year following the fiscal year. This deadline applies to the following tax returns: PIT-37, PIT-36, PIT-36S, PIT-36L, PIT-36LS, PIT-38 and PIT-39 forms.
The tax return for the lump-sum tax on revenues should be submitted between 15 February and the end of February of the year following the fiscal year. This deadline applies to the PIT-28 and PIT-28S tax return.
Please note: Tax returns submitted before the deadline are deemed to have been submitted on 15 February.
If 30 April falls on a Saturday or a holiday, the first working day following the holiday(s) is considered the last day for submitting tax returns.
PIT forms may be submitted online using:
- an interactive PDF file,
- e-Deklaracje Desktop application,
- Twój e-PIT service (PIT-37, PIT-28, PIT-36 and PIT-38 forms).
Importantly: You cannot declare for tax purposes revenues from economic activity and special branches of agricultural production using the Twój e-PIT service.
Taxes in Poland may be:
- calculated based on income actually earned (the difference between revenue and tax deductible expenses),
- calculated based on revenue (without reducing it by tax deductible expenses),
- determined as a fixed amount in a decision issued by the revenue office.
You are required to pay a tax on earned income if you earn revenues from, inter alia:
a contract of employment,
- an old-age pension,
- economic activity,
- the sale of securities or shares in companies,
- the sale of real estate.
The choice of the settlement method may affect the amount of tax.
As a rule, you file a tax return individually, as a taxable person. This means that you declare the income that you have earned to the revenue office for tax purposes. If you earn certain revenues (e.g. from an employment contract) and specific conditions are met, you may also file a tax return together with a spouse or as a single parent.
Tax on certain types of income is paid during the fiscal year (e.g. on income from employment or economic activity).
The deadline for paying the tax may also expire only at the end of the period set for submitting a tax return (e.g. on income from the sale of shares or real estate). In such a case, the income tax resulting from the tax return is the tax due for the year concerned.
Please note: The revenue office may issue a decision determining a different amount of tax. Such a decision may be issued also when you do not submit a tax return.
You are required to pay a tax on earned revenue if you earn revenue from, inter alia:
- royalties, including copyright, advisory services, accounting services, market research services, legal services and advertising services, paid to non-residents,
- wins in competitions, games and pari-mutuel betting,
- benefits received by old-age or disability pensioners due to a former employment relationship or another relationship with the establishment where they worked,
- interest and discounts on securities,
- interest or other revenues from funds accumulated in the taxable person’s account or in other forms of saving,
- dividends and other revenues from participation in legal persons’ profits,
- revenues from certain types of economic activity, provided that such a tax payment method has been chosen,
- revenues from rental, provided that such a tax payment method has been chosen.
The revenue tax is paid during the fiscal year.
Please note: The revenue office may issue a decision determining a different amount of tax. Such a decision may be issued also when you do not submit a tax return.
The amount of tax may be determined, at your request, in a decision issued by the revenue office. Your tax may be calculated in this manner if you earn revenues:
- from special branches of agricultural production, provided that the income from these branches is determined using standards for estimating income from a specific growing area or livestock production unit,
- from certain types of economic activity,
- as a member of the clergy.
The tax determined by the revenue office is paid during the fiscal year.
If you work in Poland for a Polish employer, then you declare your income for tax purposes in Poland. As a tax agent, your employer withholds income tax advanced payments and transfers the amounts withheld to the revenue office every month. After the end of the fiscal year, employers submit information on income and advanced tax payments withheld (PIT-11 form) to the revenue office.
The employer is required to send such information to you as well.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year.
If you work in your country of residence for a Polish employer (who does not have an establishment abroad), then you declare your income for tax purposes abroad, i.e. in your country of residence. In such a case, the Polish employer will not withhold income tax, however he is required to send you PIT-11 information.
If you have been delegated by a foreign employer to work in Poland, then you declare the income earned in Poland for tax purposes taking into account double taxation agreements concluded between Poland and the country of your residence . In such a case:
- if all the conditions for being subject to taxation only in the country of residence set out in the double taxation agreement are met, then you declare your income for tax purposes abroad (you are not subject to taxation in Poland),
- if any of the conditions set out in the agreement is not met, then you declare your income for tax purposes in Poland. You (as an employee) are required to pay the income tax advanced payments to the revenue office during the fiscal year.
Between 15 February and 30 April of the year following the fiscal year or before leaving Poland, you are required to submit a tax return for earned income to the revenue office.
A foreign employer who has a permanent establishment in Poland is required to pay the income tax withheld to the revenue office if you have received remuneration paid out by this permanent establishment. In such a situation, it is the employer acting through the permanent establishment who is responsible for paying the income tax withheld to the revenue office in a timely manner.
After the end of the year, the employer submits information on income and advanced tax payments withheld (PIT-11 form) to the revenue office. You also receive such information from the employer.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year. You should do this between 15 February and 30 April of the year following the fiscal year or before leaving Poland.
Earning income or revenues from economic activity carried out in Poland, including through a permanent establishment located in Poland.
If you earn income or revenues from economic activity carried out in Poland, through a permanent establishment located in Poland, then you pay taxes in Poland.
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taxed according to the tax scale
In this case, you pay the tax at the rate of 12% and 32%.
The 12% rate is used if the tax base does not exceed PLN 120 000. The 32% rate is used if the tax base exceeds this amount. The tax 12 % is additionally reduced by a degressive tax-reducing amount 3600 zl.
During the fiscal year, you pay the income tax withheld to the revenue office. You should do this by the 20th day of the month following the month to which the income tax withheld relates, e.g. you pay the income tax withheld for May by 20 June.
After the end of the year, you submit the PIT-36 (or PIT-36S) tax return together with Annex PIT/B to the revenue office. You should do this between 15 February and 30 April.
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subject to a uniform tax rate
In this case, you pay the tax at a single tax rate of 19%.
During the fiscal year, you pay the income tax withheld to the revenue office. You should do this by the 20th day of the month following the month to which the income tax withheld relates, e.g. you pay the income tax withheld for May by 20 June.
After the end of the year, you submit the PIT-36L (or PIT-36LS) tax return together with Annex PIT/B to the revenue office. You should do this between 15 February and 30 April.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
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subject to a lump-sum tax
In this case, you pay the tax at the following rates: 17%, 15%, 12.5%, 10%, 8.5%, 5.5% or 3%. The rate depends on the type of your economic activity.
Please note: Not all types of activity may be subject to the lump-sum tax.During the fiscal year, you pay the tax to the revenue office. You should do this by the 20th day of the month following the month to which the income tax withheld relates, e.g. you pay the income tax withheld for May by 20 June. The lump-sum tax for December is paid before the deadline for submitting the annual tax return.
After the end of the year, you submit the PIT-28 (or PIT-28S) tax return together with Annex PIT-28/B to the revenue office. You should do this between 15 February and the end of February.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
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subject to a fixed-amount tax
In this case, you pay the amount of tax determined in a decision issued by the revenue office.
If you wish to be taxed in this manner, you cannot carry out economic activity outside Poland. The list of activities subject to the fixed-amount tax is determined by statute.
Please note: Not all economic activities may be subject to the fixed-amount tax.The rates of the fixed-amount tax are determined as fixed amounts and depend on, inter alia, the type and scope of economic activity, the number of employees and the number of inhabitants of the locality where the economic activity is carried out.
If you wish to be taxed in this manner, apply to the revenue office on the PIT-16/PIT-16S form.
The tax is paid by the 7th day of each month following the month to which the tax relates, and by 28 December of the fiscal year for December.
You do not have to submit a tax return after the end of the year.
However, if you paid a health insurance contribution which is tax deductible in Poland, you submit information on the amount of that contribution to the revenue office by 31 January of the following year. Use the PIT-16A form for this purpose.
It may happen that an undue or excessive amount of tax is withheld and paid as a result of an error on your part or on the part of the tax agent.
You may recover income tax in several ways, depending on the current tax settlement stage.
If you provided services in Poland and the tax agent withheld tax despite the fact that all the conditions (set out in the double taxation agreement concluded with your country of residence) for not withholding a lump-sum tax (i.e. tax withheld at source) or for withholding an amount lower than that actually withheld were met, you may apply for a refund of this tax to the revenue office in Poland.
This applies to situations where the amounts due paid do not exceed PLN 2 million.
In order to recover the tax, you should apply to the revenue office for confirmation of overpayment.
In the application, you indicate the tax that was unduly withheld and the amount that was withheld.
You enclose with the application a certificate of tax residence issued by the tax authority of the country of your residence.
Please note: If you are a non-resident, you submit the application to the revenue office having jurisdiction over non-residents in the province where the tax agent’s registered office is located.
The tax authority is required to take a decision on this matter within 1 month, and within 2 months in complicated cases.
If you work in Poland and receive remuneration, but there is no tax agent who will withhold advanced tax payment and transfer it to the revenue office, you pay it yourself. The same applies if you carry out economic activity through a permanent establishment in Poland. In such a case, you submit the annual tax return in Poland and the tax (tax overpayment) is refunded on the basis of the data provided in this tax return:
- within 45 days if you submit the tax return in electronic form, or
- within 3 months if you submit the tax return in paper form.
If, after submitting the tax return, you realise that you have made an error in the calculation or you have not deducted relief that you are entitled to, e.g. child relief, you may submit a corrected tax return.
Please note: If, after conducting tax proceedings, the revenue office to which you submitted the tax return or the application for confirmation of overpayment issues a decision that you disagree with, you may appeal against it. You lodge the appeal within 14 days from the date on which a higher authority receives the decision from the authority that issued that decision.
Information on any bilateral agreements in place to avoid double taxation
Poland has concluded double taxation agreements with all the EU countries. Their aim is to eliminate international double taxation.
You should check whether and since when the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI convention) has an effect on the bilateral double taxation agreement. The MLI convention and the bilateral double taxation agreement are two parallel agreements that may be used to determine where you should pay taxes.
Information about any specific rules that apply to cross-border commuters, working as employees or self-employed persons
You will pay a tax on income from employment in Poland if:
- you are a Polish tax resident,
- you are a non-resident and work in Poland for a Polish employer,
- you are a non-resident and work in Poland for a foreign employer who has a permanent establishment or a fixed place of business in Poland and bears the costs of your remuneration,
- you are a non-resident and work in Poland for a foreign employer who does not have a permanent establishment or a fixed place of business in Poland and you have spent more than 183 days in total in Poland.
Please note: If you work in Poland and reside in another country, check where you should pay taxes. To that end, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
If you reside in another country but work in Poland for a Polish employer, then you declare your income for tax purposes in Poland. As a withholding agent, your employer withholds income tax and pays the amounts withheld to the revenue office every month. After the end of the fiscal year, the withholding agent submits information on revenues from other sources and on income and income tax withheld (PIT-11) to the revenue office. The employer is required to send such information to you as well.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year.
If you reside in another country but work in Poland for a foreign employer who has a permanent establishment or a fixed place of business in Poland, then you declare your income for tax purposes in Poland. As a withholding agent, your employer withholds income tax and pays the amounts withheld to the revenue office every month. After the end of the fiscal year, the withholding agent submits information on revenues from other sources and on income and income tax withheld (PIT-11) to the revenue office. The employer is required to send such information to you as well.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year.
If you reside in another country but work in Poland for a foreign employer who does not have a permanent establishment or a fixed place of business in Poland and you have spent more than 183 days in Poland in total*, then you declare your income for tax purposes in Poland. In such a case, you are required to pay the income tax to the revenue office by yourself.
Please note: You pay the first amount withheld when your stay in Poland exceeds 183 days.
When determining the amount of tax, you take into account the income earned since the beginning of the fiscal year, less the social insurance contributions paid, which are tax deductible in Poland. The amount of tax is calculated at the rate of 12% or 32%.
Important: monthly income is the revenue earned in one month, less monthly tax deductible expenses.
You pay the income tax to the revenue office monthly, to an individual tax micro-account. You should do this by the 20th day of the month following the month to which the amount withheld relates, and before the deadline for submitting the annual tax return for December.
Please note: You can check your tax micro-account online by using a generator or receive a generator at any revenue office.
Your revenues from employment and contracts of mandate, the graduate and the student internship are exempt from tax if:
- you have not reached the age of 26, and
- they do not exceed PLN 85 528.
*during a fiscal year or each twelve-month period beginning or ending in the fiscal year concerned (in accordance with some double taxation agreements)
If you earn income or revenues from economic activity carried out in Poland, through a permanent establishment located in Poland, then you pay taxes in Poland.
The economic activity may be:
-
taxed according to the tax scale
In this case, you pay the tax at the rate of 12% and 32%.
The 12% rate is used if the tax base does not exceed PLN 120 000. The 32% rate is used if the tax base exceeds this amount. The tax 12% is additionally reduced by a degressive tax-reducing amount 3600 zl.
During the fiscal year, you pay the income tax to the revenue office. You should do this by the 20th day of the month following the month to which the income tax relates, e.g. you pay the income tax for May by 20 June.
After the end of the year, you submit the PIT-36 (or PIT-36S) tax return together with Annex PIT/B to the revenue office. You should do this between 15 February and 30 April.
-
subject to a uniform tax rate
In this case, you pay the tax at a single tax rate of 19%.
During the fiscal year, you pay the income tax withheld to the revenue office. You should do this by the 20th day of the month following the month to which the income tax relates, e.g. you pay the income tax for May by 20 June.
After the end of the year, you submit the PIT-36L (or PIT-36LS) tax return together with Annex PIT/B to the revenue office. You should do this between 15 February and 30 April.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
-
subject to a lump-sum tax
In this case, you pay the tax at the following rates: 17%, 15%, 8.5%, 12.5%, 12%, 10%, 5.5%, 3% or 2%. The rate depends on the type of your economic activity.
Please note: Not all types of activity may be subject to the lump-sum tax.
During the fiscal year, you pay the tax to the revenue office. You should do this by the 20th day of the month following the month to which the income tax withheld relates, e.g. you pay the income tax for May by 20 June. The lump-sum tax for December is paid before the deadline for submitting the annual tax return.
After the end of the year, you submit the PIT-28 (or PIT-28S) tax return together with Annex PIT-28/B to the revenue office. You should do this between 15 February and the end of February.
If you wish to be taxed in this manner, you have to submit a written declaration to the revenue office or inform the revenue office accordingly under the Act on the Central Registration and Information on Business.
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subject to a fixed-amount tax
In this case, you pay the amount of tax determined in a decision issued by the revenue office.
If you wish to be taxed in this manner, you cannot carry out economic activity outside Poland. The list of activities subject to the fixed-amount tax is determined by statute.
Please note: Not all economic activities may be subject to the fixed-amount tax.
The rates of the fixed-amount tax are determined as fixed amounts and depend on, inter alia, the type and scope of economic activity, the number of employees and the number of inhabitants of the locality where the economic activity is carried out.
If you wish to be taxed in this manner, apply to the revenue office on the PIT-16/PIT-16S form.
The tax is paid by the 7th day of each month following the month to which the tax relates, and by 28 December of the fiscal year for December.
You do not have to submit a tax return after the end of the year.
However, if you paid a health insurance contribution which is tax deductible in Poland, you submit information on the amount of that contribution to the revenue office by 31 January of the following year. Use the PIT-16A form for this purpose.
Information about posted workers
If you have been delegated by a foreign employer to work in Poland, then you declare the income earned in Poland for tax purposes taking into account the double taxation agreements concluded between Poland and the country where you reside (have tax residency). In such a case:
- if all the conditions for being subject to taxation only in the place of residence set out in the international agreement are met, then you declare your income for tax purposes abroad (you are not subject to taxation in Poland),
- if any of the conditions set out in the agreement is not met, then you declare your income for tax purposes in Poland. Either you (as an employee) or your employer may be required to pay the income tax withheld to the revenue office during the fiscal year.
If the employer who delegated you to work in Poland does not have an establishment or a fixed place of business in Poland and you have spent more than 183 days in Poland in total*, then you are required to pay the income tax withheld by yourself. In such a case, you have to pay the amounts withheld to the revenue office by yourself.
Please note: You pay the first amount withheld when your stay in Poland exceeds 183 days.
When determining the amount withheld, you take into account the income earned since the beginning of the fiscal year, less the social insurance contributions paid, which are tax deductible in Poland. The amount withheld is calculated at the rate of 12% or 32%.
Important: monthly income is the revenue earned in one month, less monthly tax deductible expenses.
You pay the income tax withheld to the revenue office monthly, to an individual tax micro-account. You should do this by the 20th day of the month following the month to which the amount withheld relates, and before the deadline for submitting the annual tax return for December.
Please note: You can check your tax micro-account online by using a generator or receive a generator at any revenue office.
If the employer who delegated you to work in Poland has an establishment or a fixed place of business in Poland, then this employer will be required to pay the income tax withheld in Poland. After the end of the year, the employer submits information on revenues from other sources and on income and income tax withheld (PIT-11) to the revenue office. You also receive such information from the employer.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year. You should do this between 15 February and 30 April of the year following the fiscal year or before leaving Poland.
Please note: If you work in Poland and reside in another country, check where you should pay taxes. To that end, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
Information about company directors or board members
If you receive remuneration or other similar payments for membership in the governing bodies of a Polish company, then your income may be taxed:
- only in Poland,
- only in the country where you reside,
- both in Poland and in the country where you reside.
Important: in order to find out where you should pay taxes, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
If your remuneration is subject to taxation in Poland, then the taxation method and the amount of tax depend on whether you present a residency certificate to the taxpayer.
If you present the residency certificate to the taxpayer (Polish company), then the taxpayer will withhold a lump-sum tax of 20% from your remuneration. After the end of the year, the company sends information on the amount of revenue (income) earned by natural persons who do not reside in Poland to the revenue office (IFT-1R). You also receive such information from the Polish company.
If you do not present the residency certificate to the taxpayer and your stay in Poland:
- was shorter than 183 days – the taxpayer (Polish company) will withhold the lump-sum tax of 20%. After the end of the year, the company sends information on the amount of revenue (income) earned by natural persons who do not reside in Poland to the revenue office (IFT-1R). You also receive such information from the company;
- was longer than 183 days – the taxpayer (Polish company) is required to withhold the lump-sum tax of 20% until the 183rd day of your stay and withhold amounts according to the tax scale after the 183rd day. After the end of the year, the company sends to the revenue office:
- information on the amount of revenue (income) earned by natural persons who do not reside in Poland (IFT-1R) – for the 183 days of your stay in Poland, and
- information on revenues from other sources and on income and income tax withheld during the year (PIT-11) earned after the 183rd day of your stay in Poland. You also receive such information from the company.
Please note! If the total amount of payments you receive exceeds PLN 2 000 000 in the fiscal year (calendar year), Poland may withhold the lump-sum tax of 20% on the excess over PLN 2 000 000. This applies also when the double taxation agreement does not provide that this income has to be taxed in Poland.
Although you should always include the amounts declared by the taxpayer in the PIT-11 information in the tax return submitted, you are not required to declare the revenues indicated in the IFT-1R information.
Under certain conditions, however, you may pay tax on your revenues (income) declared in the IFT-1R information according to the tax scale applicable in Poland. In such a case, you submit a tax return in Poland.
You may pay tax on the revenues declared in the IFT-1R information in Poland if:
- you document your place of residence for tax purposes with a residency certificate,
- on the basis of the double taxation agreement, the revenue office may obtain tax information from the tax authority of your country of residence.
Information about employees working in one EU country for a company based in another
If you reside in another country but work in Poland for a foreign employer who does not have an establishment or a fixed place of business in Poland and you have spent more than 183 days in Poland in total*, then you declare your income for tax purposes in Poland. In such a case, you are required to pay the income tax withheld to the revenue office by yourself.
Please note: You pay the first amount withheld when your stay in Poland exceeds 183 days.
When determining the amount withheld, you take into account the income earned since the beginning of the fiscal year, less the social insurance contributions paid, which are tax deductible in Poland. The amount withheld is calculated at the rate of 12% or 32%.
Important: monthly income is the revenue earned in one month, less monthly tax deductible expenses.
You pay the income tax withheld to the revenue office monthly, to an individual tax micro-account. You should do this by the 20th day of the month following the month to which the amount withheld relates, and before the deadline for submitting the annual tax return for December.
Please note: You can check your tax micro-account online by using a generator or receive a generator at any revenue office.
If you do not reside in Poland and do not work there, then your remuneration will not be subject to taxation in Poland. Your employer will not withhold income tax from your remuneration, even if he has a registered office, an establishment or a fixed place of business in Poland. The employer also will not send you any information.
Information about mobile artists or sports professionals
If you reside in another EU country but carry out artistic or sports activities in Poland, then your income may be taxed:
- only in the country where you reside,
- both in Poland and in the country where you reside.
Important: in order to find out where you should pay taxes, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
If your remuneration is subject to taxation in Poland, then the taxation method and the amount of tax depend on whether you present a residency certificate to the taxpayer.
If you present the residency certificate to the taxpayer (Polish company), then the taxpayer will withhold a lump-sum tax of 20% from your remuneration. After the end of the year, the company sends information on the amount of revenue (income) earned by natural persons who do not reside in Poland to the revenue office (IFT-1R). You also receive such information from the Polish company.
If you do not present the residency certificate to the taxpayer and your stay in Poland:
- was shorter than 183 days – the taxpayer (Polish company) will withhold the lump-sum tax of 20%. After the end of the year, the company sends information on the amount of revenue (income) earned by natural persons who do not reside in Poland to the revenue office (IFT-1R). You also receive such information from the company;
- was longer than 183 days – the taxpayer (Polish company) is required to withhold the lump-sum tax of 20% until the 183rd day of your stay and withhold amounts according to the tax scale after the 183rd day. After the end of the year, the company sends to the revenue office: information on the amount of revenue (income) earned by natural persons who do not reside in Poland (IFT-1R) – for the 183 days of your stay in Poland, and information on revenues from other sources and on income and income tax withheld during the year (PIT-11) earned after the 183rd day of your stay in Poland. You also receive such information from the company.
Please note! If the total amount of payments you receive exceeds PLN 2 000 000 in the fiscal year (calendar year), Poland may withhold the lump-sum tax of 20% on the excess over PLN 2 000 000. This applies also when the double taxation agreement does not provide that this income has to be taxed in Poland.
Although you should always include the amounts declared by the taxpayer in the PIT-11 information in the tax return submitted, you are not required to declare the revenues indicated in the IFT-1R information.
Under certain conditions, however, you may pay tax on your revenues (income) declared in the IFT-1R information according to the tax scale applicable in Poland. In such a case, you submit a tax return in Poland.
You may pay tax on the revenues declared in the IFT-1R information in Poland if:
- you document your place of residence for tax purposes with a residency certificate,
- on the basis of the double taxation agreement, the revenue office may obtain tax information from the tax authority of your country of residence.
Information about civil servants in another EU country
If you are a civil servant, then you declare your income for tax purposes:
- only in Poland,
- only in the country where you reside.
Important: in order to find out where you should pay taxes, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
If you reside in one of the EU Member States and receive payments from Poland for the provision of services for Poland, its territorial unit or local authority, then you declare your income for tax purposes in Poland. As a taxpayer, a Polish authority withholds income tax and pays the amounts withheld to the revenue office every month. After the end of the fiscal year, the taxpayer submits information on revenues from other sources and on income and income tax withheld (PIT-11) to the revenue office. The taxpayer is required to send such information to you as well.
The PIT-11 form contains the information you will need to correctly declare your income to the revenue office for tax purposes. On its basis, you will fill in a tax return for income earned during the fiscal year.
Information about unemployed persons looking for a job in another EU country
If you reside in another EU Member State, you have registered as an unemployed person in Poland and you receive unemployment benefit from the Polish labour office, then you declare your revenues for tax purposes only in the country where you reside.
The Polish labour office will not withhold income tax and will not send you any information on the amounts withheld as well.
If the unemployment benefit is the only revenue received in Poland, you do not have to submit a tax return in Poland.
Information about pensioners living in one EU country but receiving a pension from another
If you receive an old-age pension or a disability pension from Poland but reside in another EU country, your income may be taxed:
- only in Poland,
- only in the country where you reside,
- both in Poland and in the country where you reside.
Please note: In order to find out where you should pay the tax on income from your old-age pension or disability pension, read the double taxation agreement concluded between Poland and the country where you reside. This will allow you to avoid double taxation (in two different countries).
If you receive a Polish old-age pension or disability pension subject to taxation in Poland, then, as a taxpayer, the Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS) withholds income tax and pays the amounts withheld to the revenue office every month. After the end of the fiscal year, the taxpayer submits the PIT-11A information or the PIT-40A annual tax calculation to the revenue office. The ZUS is required to send the same document to you as well.
You are not required to submit a tax return if you have received the PIT-40A annual tax calculation from the ZUS and:
- you have not earned other income subject to taxation according to the tax scale in Poland, or
- you are not entitled to tax relief in Poland.
