{"schemaVersion":1,"passportCode":"PL","passportUrl":"https://multipassrank.com/passport/poland","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"39a138442f239970df4db86a298bc86e3fc0b66b91cb6250e5c54fcf3981d11e","notes":"Independently read the relevant actual content of all 13 primary sources for all six topics and 30 facts, plus currentness cross-checks recorded in the notes. Corrected only Hungary's clean-record wording to preserve assessment under Hungarian law and pending proceedings before a Hungarian court. Confirmed ordinary-route scope, Poland's language-evidence transition, Slovenia's current guidance alongside archived Article 10 and the 2017 Article 13 amendment, A2–B1 basic-exam mapping, statutory exemptions, and resident/source/foreign-income/treaty distinctions. Slovenia's FURS guide is explicitly the live-linked August 2025 edition; unresolved detailed absence calculations and individual treaty outcomes remain outside scope. Approval binds only these corrected candidate bytes."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"39a138442f239970df4db86a298bc86e3fc0b66b91cb6250e5c54fcf3981d11e","notes":"Independently read the relevant actual content of all 13 primary sources for all six topics and 30 facts, plus currentness cross-checks recorded in the notes. Corrected only Hungary's clean-record wording to preserve assessment under Hungarian law and pending proceedings before a Hungarian court. Confirmed ordinary-route scope, Poland's language-evidence transition, Slovenia's current guidance alongside archived Article 10 and the 2017 Article 13 amendment, A2–B1 basic-exam mapping, statutory exemptions, and resident/source/foreign-income/treaty distinctions. Slovenia's FURS guide is explicitly the live-linked August 2025 edition; unresolved detailed absence calculations and individual treaty outcomes remain outside scope. Approval binds only these corrected candidate bytes."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"PL","topic":"citizenship","title":"Poland: recognition as a citizen","summary":"Poland's ordinary administrative recognition route requires qualifying permanent status, continuous residence, Polish-language evidence and other conditions. Presidential citizenship grants are a separate procedure.","scope":"Adult recognition under Article 30, principally the three-year permanent-status route and ten-year lawful-residence alternative; not a profile of discretionary presidential grants.","jurisdiction":"Poland","routeId":"pl-recognition-ordinary","routeType":"naturalisation","facts":[{"id":"top20-pl-residence","label":"Residence and permanent status","text":"The ordinary route requires at least three continuous years in Poland on a permanent-residence permit, EU long-term-resident permit or permanent right of residence. A separate alternative requires ten continuous lawful years plus one of those permanent statuses when applying. Both require stable regular income and legal title to housing in Poland.","state":"documented","sourceIds":["top20-pl-citizenship-law"],"locator":"Article 30(1)(1) and (6), PDF pages 6–7","constraint":{"value":3,"unit":"years","basis":"permanent_residence","cohort":"Article 30(1)(1) recognition: continuous Polish residence on a permanent permit, EU long-term-resident permit or permanent right, plus income and housing"}},{"id":"top20-pl-continuous-residence","label":"Absences and continuity","text":"Normally no absence may exceed six months and total absences may not exceed ten months in the relevant qualifying period, including trips within Schengen. Exceptions cover work abroad under a Polish-based employer's contract, an accompanying spouse or minor child, a particular personal situation lasting at most six months, and placements or classes within a Polish university course.","state":"conditional","sourceIds":["top20-pl-continuity","top20-pl-citizenship-law"],"locator":"Continuous residence glossary, first two paragraphs; Citizenship Act Article 30(3)"},{"id":"top20-pl-language","label":"B1 evidence and school exceptions","text":"Adults need official Polish-language certification at least B1, or qualifying school-completion evidence from Poland or a Polish-medium school abroad. Post-secondary school certificates are excluded for new proceedings after June 2026. A certificate completed by 30 June 2025 remains transitional proof for proceedings begun 1 July 2025–30 June 2026; earlier pending proceedings retain the prior rules. Article 30(1)(4)–(5) minors are exempt.","state":"conditional","sourceIds":["top20-pl-citizenship-law"],"locator":"Article 30(2)–(2a), PDF page 7; introductory notice paragraph 2(1), reproducing amending Act Article 15, PDF page 1"},{"id":"top20-pl-security-decision","label":"Administrative decision and security","text":"Recognition is decided by the competent province governor, following checks with police and the Internal Security Agency. Recognition must be refused if Article 30 requirements are not met or acquisition threatens national defence, security, public safety or order. Merely completing the residence period does not confer citizenship.","state":"conditional","sourceIds":["top20-pl-citizenship-law"],"locator":"Articles 31 and 36, PDF pages 7–8"},{"id":"top20-pl-dual-nationality","label":"Other nationality under Polish law","text":"Article 3 expressly recognises Polish citizens who also hold another nationality, with the same Polish rights and obligations as sole Polish citizens. They cannot invoke their other nationality with legal effect before Polish authorities. Article 30's recognition conditions do not require renunciation; the other country's nationality-loss rules must be checked separately.","state":"documented","sourceIds":["top20-pl-citizenship-law"],"locator":"Articles 3 and 30, PDF pages 2 and 6–7"}],"limits":["Marriage, statelessness, refugee status, Polish origin and the Polish Card have separately conditioned shorter routes; their periods are not universal.","The B1 label is retained as the Polish statutory certification standard without inventing examination skills or an adult age/disability waiver. Proposed increases to the ordinary residence period are not presented as law in force."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"39a138442f239970df4db86a298bc86e3fc0b66b91cb6250e5c54fcf3981d11e","notes":"Independently read the relevant actual content of all 13 primary sources for all six topics and 30 facts, plus currentness cross-checks recorded in the notes. Corrected only Hungary's clean-record wording to preserve assessment under Hungarian law and pending proceedings before a Hungarian court. Confirmed ordinary-route scope, Poland's language-evidence transition, Slovenia's current guidance alongside archived Article 10 and the 2017 Article 13 amendment, A2–B1 basic-exam mapping, statutory exemptions, and resident/source/foreign-income/treaty distinctions. Slovenia's FURS guide is explicitly the live-linked August 2025 edition; unresolved detailed absence calculations and individual treaty outcomes remain outside scope. Approval binds only these corrected candidate bytes."},"url":"https://multipassrank.com/passport/poland/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"PL","topic":"taxes","title":"Poland: individual tax residence and scope","summary":"Polish personal tax residence can arise from a centre of interests or more than 183 days in a tax year. Worldwide liability, Polish-source income and double-taxation relief must be considered separately.","scope":"Baseline individual income-tax residence and scope; foreign-employment relief is described only for that income category, excluding rates and special incentives.","jurisdiction":"Poland","facts":[{"id":"top20-pl-tax-residence","label":"Centre of interests or day test","text":"Domestic residence arises from a centre of personal or economic interests in Poland, or presence exceeding 183 days in the tax year. The alternatives mean a shorter stay does not itself establish non-residence.","state":"conditional","sourceIds":["top20-pl-tax-abroad"],"locator":"Rezydencja podatkowa, two domestic-residence criteria"},{"id":"top20-pl-tax-worldwide","label":"Resident foreign income","text":"Residents generally account in Poland for income wherever earned, subject to applicable double-taxation agreements. Foreign earnings are not outside the tax system merely because paid abroad.","state":"conditional","sourceIds":["top20-pl-tax-abroad"],"locator":"Rezydencja podatkowa, unlimited tax liability paragraph"},{"id":"top20-pl-tax-nonresident","label":"Non-resident scope","text":"Non-residents have limited liability for Polish-source income, subject to treaty limits. This is distinct from resident worldwide liability.","state":"conditional","sourceIds":["top20-pl-tax-abroad"],"locator":"Rezydencja podatkowa, limited tax liability paragraph"},{"id":"top20-pl-tax-dual-residence","label":"Treaty residence","text":"If two states regard an individual as resident, the applicable treaty determines residence for its purposes. Domestic day counts alone do not settle that conflict.","state":"conditional","sourceIds":["top20-pl-tax-abroad"],"locator":"Rezydencja podatkowa, paragraph beginning Jeśli dwa państwa"},{"id":"top20-pl-tax-relief","label":"Relief for foreign employment income","text":"Foreign-employment relief depends on the treaty: exemption with progression or a credit capped at Polish tax attributable to foreign income. Without a treaty, the proportional-credit method applies. Relevant MLI changes must also be checked.","state":"conditional","sourceIds":["top20-pl-tax-abroad"],"locator":"Opodatkowanie dochodów z pracy za granicą; Metoda wyłączenia z progresją; Metoda proporcjonalnego odliczenia"}],"limits":["The employment treaty's own short-stay exception is not the domestic residence test. Other income categories, treaty articles, reporting duties and exemptions require individual checking."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"39a138442f239970df4db86a298bc86e3fc0b66b91cb6250e5c54fcf3981d11e","notes":"Independently read the relevant actual content of all 13 primary sources for all six topics and 30 facts, plus currentness cross-checks recorded in the notes. Corrected only Hungary's clean-record wording to preserve assessment under Hungarian law and pending proceedings before a Hungarian court. Confirmed ordinary-route scope, Poland's language-evidence transition, Slovenia's current guidance alongside archived Article 10 and the 2017 Article 13 amendment, A2–B1 basic-exam mapping, statutory exemptions, and resident/source/foreign-income/treaty distinctions. Slovenia's FURS guide is explicitly the live-linked August 2025 edition; unresolved detailed absence calculations and individual treaty outcomes remain outside scope. Approval binds only these corrected candidate bytes."},"url":"https://multipassrank.com/passport/poland/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-pl-citizenship-law","publisher":"Poland, Dziennik Ustaw / Sejm","title":"Consolidated Polish Citizenship Act, Dz.U. 2025 item 1611","url":"https://eli.gov.pl/api/acts/DU/2025/1611/text/O/D20251611.pdf","language":"pl","retrievedAt":"2026-09-17"},{"id":"top20-pl-continuity","publisher":"Mazowieckie Voivodeship Office, Department of Foreigners","title":"Continuous residence for Polish citizenship","url":"https://migrant.wsc.mazowieckie.pl/pl/slownik-pojec/nieprzerwany-pobyt-obywatelstwo-polskie","language":"pl","retrievedAt":"2026-09-17"},{"id":"top20-pl-tax-abroad","publisher":"Poland, Ministry of Finance / podatki.gov.pl","title":"Income from work performed abroad, updated 20 August 2026","url":"https://www.podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/dochody-z-pracy-wykonywanej-za-granica","language":"pl","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"PL","providerEntityCode":"POL","providerEntityName":"Poland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.906,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"PL","providerEntityCode":"POL","providerEntityName":"Poland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":78.409756097561,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}