Free tool: no consultation needed
Polish Tax Residency Test
Most questions about Polish tax residency have a straightforward answer. This test covers the typical cases. Check your status in 2 minutes, without booking a consultation.
Based on Article 3 of the Polish Personal Income Tax Act. Preliminary assessment only, not tax advice.
Need to file a Polish return with foreign income?
We prepare PIT-36, PIT-38 and expat tax returns in Poland.
See our service
How Polish tax residency is determined
Under Article 3(1a) of the Polish PIT Act, you are a Polish tax resident if you meet either of two criteria. One is sufficient.
Primary criterion
Centre of vital interests
Your stronger personal or economic ties are in Poland: family, home, main income source, or primary assets.
Primary test under NSA ruling II FSK 2653/16 and MF guidance (2021). Applies regardless of days spent in Poland.
Subsidiary criterion
183 days in Poland
You spent more than 183 days in Poland in the calendar year. Days do not need to be consecutive.
Independently sufficient. Applied when the centre of interests cannot be clearly determined.
Family and home outweigh days
If your family and home are in Poland, you are likely a Polish tax resident even if you worked abroad for most of the year. The number of days is not the only factor.
Start the test
Answer all questions as accurately as possible for the year you want to check.
Step 1 of 4
Step 1 of 4: Personal ties
Where does your immediate family live (spouse, partner or children)?
Family location is the strongest indicator of personal centre of interests in Poland. If you have no immediate family, assess your own permanent home instead.
Step 2 of 4: Economic ties
Where is your main source of income and your primary home?
These are the two main economic factors assessed by Polish tax authorities and courts alongside family location.
Step 3 of 4: 183 day rule
How many days did you spend in Poland in the year you are checking?
Count all days of physical presence, including arrival and departure days. Days do not need to be consecutive.
90
days in Poland
Below 183 day threshold
days
Step 4 of 4: Your income
Did you receive any income from outside Poland in the year you are checking?
Includes salary from a foreign employer, dividends, capital gains from foreign brokers (e.g. Interactive Brokers, eToro), rental income abroad, or freelance income from foreign clients.
This is a preliminary assessment based on Article 3 of the Polish Personal Income Tax Act and established case law. It does not constitute tax advice and does not bind Polish tax authorities. Your individual facts may lead to a different conclusion. All filings prepared by Sarego Finance are supervised by a licensed Polish tax advisor.
Common questions
What is the 183 day rule in Poland?
If you spend more than 183 days in Poland in a calendar year, you are treated as a Polish tax resident for that entire year. The days do not need to be consecutive. Both arrival and departure days count. This criterion is independently sufficient. You do not also need to have family or a home in Poland.
I work abroad most of the year but my family lives in Poland. Am I still a Polish tax resident?
Probably yes. The centre of vital interests is the primary criterion under Polish law, and family location is the strongest personal tie. The NSA held in ruling II FSK 2653/16 that residency must be assessed on the totality of personal and economic ties, not just the number of days. The Ministry of Finance confirmed in 2021 guidance that a person whose family and home remain in Poland is a Polish tax resident even when spending fewer than 183 days here.
I arrived in Poland in the middle of the year. From which date am I a Polish tax resident?
Polish law recognises split-year residency. If you arrived in Poland during the year with the intention of settling permanently , for example if you moved with your family and signed a long-term lease, you may be treated as a Polish tax resident from the date your centre of vital interests moved to Poland, not from 1 January. For the period before your arrival you are subject to limited tax liability in Poland (Polish source income only). This is consistently confirmed in individual tax rulings and administrative case law, even though it is not explicit in the statute itself.
Do I have to declare foreign income if I am a Polish tax resident?
Yes. Polish tax residents are subject to unlimited tax liability in Poland. This means all income must be declared in Poland regardless of where it was earned: salary from a foreign employer, dividends, capital gains from foreign brokers, rental income abroad, pension, and other sources. Double taxation treaty relief may reduce or eliminate double taxation on income also taxed abroad, but the income must still appear in your Polish return.
Can I be a tax resident in two countries at the same time?
Yes. When both countries claim residency, the double taxation treaty between Poland and that country applies tie-breaker rules (Article 4 of the OECD Model Convention). These prioritise: where you have a permanent home available, then where you have closer personal and economic ties, then where you habitually reside, then nationality. Poland has treaties with most EU countries, the UK, the US and many others. Even in a dual-residency situation, you still need to file in Poland.
Need to file a Polish tax return with foreign income?
If the test indicates you are a Polish tax resident, you must declare all income in Poland, including income earned abroad. This applies to salary from a foreign employer, capital gains from brokerage accounts, dividends, rental income abroad, and other foreign sources.
Sarego Finance prepares PIT-36 and PIT-38 returns for Polish tax residents with foreign income.
Jerzy Gaweł
Licensed Polish tax advisor, nr 13760 KIDP. All filings prepared by Sarego Finance are supervised by Jerzy Gaweł.
Tax returns for foreigners and expats in Poland
PIT-36 (foreign employment income), PIT-38 (capital gains, dividends, Interactive Brokers, eToro), foreign rental income.
See the service