Poland: individual tax residence and scope

Centre of interests or day test

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.

Resident foreign income

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.

Non-resident scope

Non-residents have limited liability for Polish-source income, subject to treaty limits. This is distinct from resident worldwide liability.

Treaty residence

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.

Relief for foreign employment income

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.