Tax Residency in Poland
According to Polish legislation, a tax resident in Poland is a person who:
- stays on the territory of the Republic of Poland for more than 183 days in a tax year
- has a center of personal or economic interests (center of life interests) on the territory of the Republic of Poland (for example, the place of residence of family members, or the location of the main assets of the person, including real estate, the main source of income, membership in public organizations).
Important!
For Ukrainians who are in Poland based on PESEL UKR and have temporary protection due to Russian aggression, the Convention on the Avoidance of Double Taxation applies. According to art. 4, if a natural person is a resident of both contracting states, their status is determined according to the following rules: a person is considered a tax resident of the country where they have a permanent residence. If they have a permanent residence in both countries, they are recognized as residents of the country where they have close economic and personal ties.
Most often, Ukrainians based on temporary protection under the above circumstances remain tax residents of Ukraine. Therefore, the rule of "limited tax liability" applies to them - taxes are paid only on income earned in Poland (for example, salary from a Polish employer).
To confirm tax residency status, it is necessary to obtain a certificate of tax residency - a certificate of residence for tax purposes in Poland, issued by the tax service according to form CFR-1. To obtain this certificate, you need to contact Urząd Skarbowy at the place of registration. After submitting the application and paying the fee within 7 days, it will be ready.
For citizens of other countries (non-Ukrainians), after determining tax residency status, it is necessary to clarify from which sources income is subject to taxation. For example, from employment, deposits, sale of stocks and securities (see "Taxation in Poland and calculation of profit taxes" for more details). In the tax declaration, you will have to indicate your type of income, the conditions of its taxation, whether it is subject to payment once a year or it is a monthly obligation, whether you pay taxes abroad, and whether there are tax exemptions in Poland.
Conclusion
To determine tax residency, calculate taxation, and obtain all necessary documents, we recommend seeking advice from professionals on the "Consultant" marketplace.
