PL
Poland tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Poland triggers residency at 183+ days OR 'centre of personal or economic interests' in Poland. Residents are taxed on worldwide income at progressive rates up to 32% (plus 4% solidarity above PLN 1M). The IP Box (5%) and lump-sum regimes attract inbound workers.
- 183+ days OR center of personal/economic interests = resident.
- IP Box: 5% on qualifying IP income for tech/research professionals.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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