Civil servants

Information about civil servants in another EU country


Taxation rules

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.

Avoidance of double taxation

Information on any bilateral agreements in place to avoid double taxation

Personal income tax rates

Information on personal income tax rates

Tax filings

Information on submitting a tax return form: deadlines, online procedure