You may acquire the status of a tax resident in Poland if you are a natural person and you:

These rules apply taking into account double taxation agreements.

If you are considered a tax resident in two countries, you are subject to the conflict-of-laws rules set out in the relevant double taxation agreement.

The status of a tax resident in Poland means that you should declare all income for tax purposes in Poland, regardless of the country in which that income has been earned. You are then subject to unlimited tax liability.

If you do not have the status of a tax resident in Poland, you are a non-resident. As a non-resident, you declare only income generated from the sources situated in Poland. You are then subject to limited tax liability.

You may confirm tax residency in Poland by obtaining a certificate of tax residence.

It is a certificate of residence for tax purposes in Poland, issued by the revenue office on the CFR-1 form.

You can find the information about the procedure here.

⚠️ **Are you a full-time employee? ****Ask the HR or accounting department about the declaration. Usually, the company will subtract the income tax from your gross salary and pay it on a monthly/quarterly basis to the revenue office.

The basic tax rates applicable in Poland are 12% and 32%.

The 12% rate is used if the tax base does not exceed PLN 120 000. The 32% rate is used if the tax based exceeds this amount. The tax is additionally reduced by a degressive tax-reducing amount.

The types of income taxed in this manner include: income from employment, old-age pension or economic activity.

A tax return for income earned or losses sustained and a tax return for revenue earned, tax deductions and lump-sum tax on registered revenues due are submitted to the competent revenue office.

The tax return for income earned or losses sustained should be submitted between 15th February and 30th April of the year following the fiscal year. This deadline applies to the following tax returns: PIT-37, PIT-36, PIT-36S, PIT-36L, PIT-36LS, PIT-38, PIT-39, PIT-28 and PIT-28S forms.

If 30th April falls on a Saturday or a holiday, the first working day following the holiday(s) is considered the last day for submitting tax returns.

Your employer is obliged to issue a tax form for your earnings for the previous year. Remember to collect forms from all your previous employers. Once you have them you can submit your tax declaration.

The best way to file your taxes is via the Your e-PIT service. You need to log into the portal with your verified credentials and submit the declaration. Often, the declaration will be already pre-filled once you log into the system. Then, you just need to check if the details are correct and then click submit.