You live in Chicago, London, or Hamburg, but you have a rental apartment, a bank account, a pension from ZUS, or a plot of land in Poland inherited from your parents. Do you need to file a Polish PIT? And where do you actually pay tax on your salary? The answer almost always starts with one concept: tax residency. Below we explain how to determine it, what a non-resident still settles in Poland, how agreements with the USA, the UK, or Germany protect against double taxation, and how to handle everything online from abroad.
- Poland taxes based on residence, not citizenship. You are a resident if you have a center of vital interests in Poland or spend more than 183 days here in a year (Article 3, paragraph 1a of the PIT Act).
- A resident settles in Poland income from all over the world. A non-resident only settles income earned in Poland, e.g., from rental or sale of an apartment.
- The tax treaty with the USA from 1974 is still in effect. The new convention from 2013 has not come into force.
- The method of avoiding double taxation depends on the country: with Germany, it is exemption with progression, with the USA, the UK, the Netherlands, and many others, it is proportional deduction.
- The abatement relief is a maximum of 1360 PLN per year and applies only to Polish residents.
- You file your annual return from February 15 to April 30, also online from abroad.
Tax Residency: Two Criteria from the Law
Unlike the USA, Poland does not link tax to a passport. The mere fact that you have Polish citizenship does not create any tax obligation. According to Article 3, paragraph 1a of the PIT Act, you are a Polish tax resident if you meet at least one of two conditions:
- you have a center of personal or economic interests in Poland, i.e., a center of vital interests (family, home, main source of income, assets, social activity), or
- you stay in Poland for more than 183 days in the tax year.
A resident has unlimited tax liability and settles income from all over the world in Poland (Article 3, paragraph 1). A non-resident has limited tax liability: they pay tax in Poland only on income earned on its territory (Article 3, paragraph 2a), and the law lists them, for example, in Article 3, paragraph 2b, including work performed in Poland, real estate located in Poland and its sale, activities conducted in Poland. All these rules apply with consideration of double taxation avoidance agreements (Article 4a). A detailed interpretation with examples is provided in the tax explanations from the Ministry of Finance dated April 29, 2021, regarding tax residency.
“I left, so I am not a resident.” Not necessarily. If your wife and children are in Poland while you work abroad seasonally, your center of vital interests is likely still in Poland. In that case, the tax office may consider you a Polish resident and expect you to settle foreign income. The entirety of your connections matters, not just the departure.
When Both Countries Consider You Their Resident
This can happen: Poland sees family and assets, while the USA or the UK sees residence and work. The dispute is resolved by the double taxation avoidance agreement. The agreement with the USA (Article 4) requires checking in order:
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Permanent Place of Residence
Where do you have a home or apartment available to you? If only in one country, you are a resident there.
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Center of Vital Interests
If you have a home in both countries or in neither, it is decided by which country you have closer personal and economic ties.
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Usual Place of Stay
If that does not resolve it, the country where you usually stay counts.
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Citizenship
Only at the end. Newer agreements, made according to the OECD model, also provide for an agreement between the tax authorities of both countries when citizenship does not provide an answer.
Certificate of Residency
This is an official document stating in which country you are a tax resident. It is useful in both directions:
- Polish certificate (application CFR-1) is needed by a Polish resident who wants to benefit from an agreement abroad. An application submitted through the e-Tax Office or the e-US application is free. A paper application or via e-Delivery costs 17 PLN in stamp duty. The office issues the certificate within 7 days.
- Foreign certificate, e.g., the American Form 6166, is provided to the Polish payer (bank, company paying dividends) so that they apply the rate from the agreement instead of the domestic one. In the USA, it is ordered from the IRS using Form 8802; from October 1, 2026, the fee for individuals is 105 USD. Without the certificate, the payer will withhold Polish tax at the usual rates (Article 29, paragraph 2 and Article 30a, paragraph 2 of the PIT Act).
Your Situation in a Few Questions
This scheme helps preliminarily determine whether and what you settle in Poland; details can be found in the sections below.
Do you need to settle with the Polish tax office?
How many days a year do you spend in Poland?
The calendar year counts, i.e., the tax year.
Where is the center of your life?
This refers to family, home, main source of income, and assets, assessed collectively.
- In Poland, e.g., your wife and children live here
- Abroad, only a few matters remain in Poland
- I don't know, both countries may consider me a resident
Do you have income from abroad?
As a Polish resident, you settle income from all over the world in Poland.
- No, all my income is in Poland
- Yes, from work in Germany
- Yes, from the USA, the UK, the Netherlands, Ireland, Norway, Belgium, Canada, or Austria
- Yes, from another country
Do you have income from sources in Poland?
For example, rental of an apartment, sale of real estate, work performed in Poland, dividends, or interest from a Polish bank.
- Yes
- No
You settle in Poland as usual
You file your return from February 15 to April 30, easiest through the Your e-PIT service. See the section “How to settle with Poland without leaving home.”
Exemption with progression
Income from work in Germany is exempt in Poland but raises the rate on Polish income. If you have no other income in Poland and do not settle with your spouse, you usually do not file a return. See the section on methods of avoiding double taxation.
Proportional deduction, possible additional payment
You report income in PIT-36 with attachment PIT/ZG and deduct the tax paid abroad, up to the part of the Polish tax attributable to that income. For work and activities, the abatement relief helps, but only up to 1360 PLN per year. The relief does not cover pensions, including Social Security.
Check the agreement with that country
The method is determined by the agreement with that country, and the MLI convention has changed it in many agreements. The texts of the agreements are in the list on podatki.gov.pl. Without an agreement, proportional deduction from the law applies. In case of doubts, ask the National Tax Information.
The tax agreement resolves it
Check in order: permanent place of residence, center of vital interests, usual place of stay, citizenship. Gather evidence and the certificate of residency. For higher incomes, consult a tax advisor who knows both systems.
You settle only Polish income in Poland
Rental: flat rate of 8.5% and 12.5% (PIT-28). Sale of an apartment within 5 years from the end of the year of acquisition: 19% (PIT-39). For dividends and interest, the payer will apply the rate from the agreement if they receive your certificate of residency. Details in the section “I do not live in Poland: what I still settle.”
Polish PIT does not apply to you
A non-resident without income from sources in Poland does not settle foreign salary here. Keep evidence that the center of your life is abroad.
I Do Not Live in Poland: What I Still Settle
A non-resident does not file a Polish PIT on foreign salary. However, income from sources in Poland is still subject to Polish tax, and the agreement with the country of residence may limit it:
| Income in Poland | How taxed | Form and deadline |
|---|---|---|
| Rental of an apartment (private rental) | Flat rate of 8.5% up to 100,000 PLN annual income and 12.5% on the excess | PIT-28, by April 30 |
| Sale of real estate within 5 years, counting from the end of the year of acquisition | 19% on income | PIT-39, by April 30 |
| Work performed physically in Poland | Scale of 12% and 32%; the agreement may leave taxation to the country of residence for a short stay | Usually PIT-37 or PIT-36, by April 30 |
| Dividends and interest from Poland | 19% at source; the agreement may reduce the rate if the payer has a certificate of residency | Withheld by the payer |
| Pension from ZUS paid abroad | Depends on the agreement; the agreement with the USA does not exempt it from Polish tax | ZUS as the payer |
| Business activity conducted in Poland | According to the chosen form (scale, flat tax, lump sum) | PIT-36, PIT-36L, or PIT-28 |
Since 2023, private rental is settled exclusively as a lump sum on recorded income (Article 9a, paragraph 6 of the PIT Act). For the sale of an apartment, the 5 years count from the end of the calendar year in which you acquired it (Article 10, paragraph 1, point 8). The housing relief (Article 21, paragraph 1, point 131) requires spending money on your own housing purposes within 3 years from the end of the year of sale; the law allows expenses in Poland and in other EU, EEA countries, and Switzerland, so buying a house in the USA does not count. Details, including the counting of 5 years in the case of inheritance, are described in the guide on selling inherited real estate from abroad.
You Live in the USA: What the 1974 Agreement Says
- Rental and sale of real estate in Poland: Poland can tax them (Article 7 and Article 14, paragraph 1, letter a of the agreement).
- Dividends from Polish companies: Polish withholding tax of up to 15% (Article 11), with a certificate of residency.
- Interest: exempt from tax in Poland (Article 12), but the bank will apply this only after receiving the certificate.
- Gains from the sale of shares and other non-real estate assets: generally taxed only in the USA, unless you spend at least 183 days in Poland in that year or have a permanent establishment here (Article 14).
- Salary for work performed in Poland: is taxed only in the USA if you stay in Poland for less than 183 days in the year, and the salary is paid by an employer outside Poland and not borne by their Polish establishment (Article 16).
US citizens are additionally taxed in the States on worldwide income regardless of residence (Article 5, paragraph 3 of the agreement). This is a US requirement, and tax paid in Poland is credited against tax in the USA (Article 20, paragraph 2).
For non-residents, designated tax offices are appropriate, and the choice depends, among other things, on the type of income and the location of the property. Before sending a paper return, check the office in the tax office search engine on podatki.gov.pl or ask the National Tax Information. When filing online, you choose the office from a list.
Double Taxation: The Method Depends on the Country
This section concerns Polish residents with foreign income, e.g., when family remains in Poland, and you work abroad for part of the year, or when upon returning you receive a pension from the USA. The method is indicated by the agreement with the given country. The MLI convention has changed it in many agreements from exemption with progression to proportional deduction:
| Country | Method | From when / basis |
|---|---|---|
| USA | Proportional deduction | Agreement from 1974, Article 20 |
| Germany | Exemption with progression (work) | Agreement with Germany; MLI does not change it |
| Netherlands | Proportional deduction | According to podatki.gov.pl; MLI does not cover this agreement |
| Austria | Proportional deduction | Income from January 1, 2019 (MLI) |
| UK, Ireland | Proportional deduction | Income from January 1, 2020 (MLI) |
| Norway, Belgium, Canada, Denmark | Proportional deduction | Income from January 1, 2021 (MLI) |
What both methods entail:
- Exemption with progression (Article 27, paragraph 8 of the PIT Act): foreign income is exempt in Poland, but it is added to determine the rate on Polish income. If you have only such income and do not settle with your spouse, you do not file a return.
- Proportional deduction (Article 27, paragraph 9): you add foreign income to Polish income, calculate tax on the total, and deduct the tax paid abroad, but no more than the part of the Polish tax attributable to the foreign income. You must always file a return: PIT-36 with attachment PIT/ZG, separately for each country.
With proportional deduction, you are entitled to abatement relief (Article 27g). It covers income from work, income from personal services, and business activity (Article 12, paragraph 1, Article 13, and Article 14) and part of income from copyright. It compensates for the difference between the two methods, but since 2021, it is limited to 1360 PLN per year. The limit does not apply to work or services performed outside the territorial waters of countries, e.g., at sea. The relief does not apply in countries listed in the regulation on tax havens. The provision does not mention pensions and annuities, so it will not reduce tax on Social Security. A non-resident does not need it, as they do not settle foreign income in Poland.
Individuals who moved, for example, to the UK but formally remained Polish residents (family and home in Poland), after changing the method must pay the difference in tax in Poland above the limit of the abatement relief. Those who have genuinely moved their center of vital interests abroad do not pay tax in Poland on their local salary. Therefore, first, clarify your residency status, and then calculate the tax.
Pension from the USA While Living in Poland
Social Security paid to a Polish resident is taxed in both countries. The 1974 agreement does not exempt it from tax in the USA: a person without US citizenship and a Green Card typically has 25.5% of the benefit withheld. In Poland, you report it in your return according to the scale and deduct the tax paid in the USA using the proportional method. Details, including advances during the year, are described in the guide on pensions from Poland and the USA and the social security agreement.
Parameters of Polish PIT in 2026
- Tax scale: 12% up to 120,000 PLN income and 32% on the excess, tax-reducing amount of 3600 PLN, which gives 30,000 PLN of income exempt from tax (Article 27, paragraph 1). The amounts have been the same since 2022.
- 19% tax: interest and dividends (Article 30a), gains from the stock market and from the sale of cryptocurrencies (Article 30b, PIT-38), sale of real estate within 5 years (Article 30e, PIT-39).
- Lump sum on private rental: 8.5% and 12.5% above 100,000 PLN income.
- Solidarity tax: 4% on income exceeding 1,000,000 PLN per year (Article 30h).
How to Settle with Poland Without Leaving Home
You can file your return online from anywhere in the world through the e-Tax Office (urzadskarbowy.gov.pl) or the e-US application. The Your e-PIT service handles PIT-37, PIT-38, PIT-36, PIT-36L, and PIT-28. Other returns, e.g., PIT-39, you will send via e-Declaration or on paper.
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Log in
Through login.gov.pl (mCitizen app, e-ID, electronic banking, trusted profile) or tax data: PESEL or NIP, date of birth, total income from the return for the penultimate year, amount from one information from the payer for the last year, and overpayment or tax to pay from the previous return. The second route gives access only to Your e-PIT. How to establish a trusted profile from abroad is described in the guide on Polish e-offices from abroad.
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Check or prepare your return
Your e-PIT fills in the return with data that the office already has, e.g., from PIT-11 from the Polish payer. You add income that the office does not know about yourself.
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Pay to the micro-tax account
Each taxpayer has an individual micro-tax account, which you generate on podatki.gov.pl using your PESEL or NIP. The number has an IBAN format; if a foreign bank asks for a BIC/SWIFT code, enter NBPLPLPW.
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Keep the UPO
After sending, download the Official Receipt Confirmation. This is proof that the return was submitted on time.
CRS, FATCA, and DAC8: The Office Sees More and More
- CRS: Poland has applied it since the act of March 9, 2017. Financial institutions report accounts of non-residents, and the data goes to the states of their residence. Therefore, the Polish office receives information about foreign accounts of Polish residents from countries participating in the exchange.
- FATCA: The USA does not use CRS. It has a separate agreement with Poland (act of October 9, 2015), under which Polish institutions report accounts of American persons to the US authorities.
- DAC8: the act of February 13, 2026 (Dz.U. 2026 poz. 347), in force from March 18, 2026, imposes an obligation on providers of services related to crypto-assets to report user data and transactions. It also covers transactions from January 1, 2026. The tax rate on cryptocurrencies has not changed (19%, PIT-38).
Remote Work from Poland and Abroad
More and more often, someone works remotely for a foreign company while staying for several months with family in Poland. Contracts generally allow taxing the salary where the work is physically performed, and the employer's location does not determine the matter. A longer stay may therefore create a tax obligation in Poland, and if over 183 days, even change residency.
- Contributions in the EU, EEA, and Switzerland: since July 1, 2023, ZUS applies the framework agreement on cross-border telework. If you work remotely from your country of residence for 25% to less than 50% of the time, you can remain insured in the employer's country, provided both countries have signed an agreement. An application to ZUS is submitted on form US-36, and then for the A1 certificate.
- USA: since March 1, 2009, the Polish-American social security agreement has been in effect. It protects against double contributions when delegating and allows summing insurance periods. More in the guide on pensions from the USA and Poland.
Exit Tax: Who It Really Concerns
A lot of fear has grown around the exit tax, but it does not concern the average emigrant. The tax on unrealized gains upon changing residency (Article 30da of the PIT Act) is paid only when the total market value of the assets covered exceeds 4,000,000 PLN (Article 30db; for spouses jointly). Besides business activity, it only concerns shares, stocks, and other securities, derivative instruments, participation titles in funds, and all rights in partnerships, not a house or apartment. Additionally, you had to live in Poland for at least 5 years in the 10 years before changing residency. The rate is 19%, and 3% when the taxable value of the asset is not determined.
Common Myths
| Myth | What Is True |
|---|---|
| “I do not live in Poland, so I do not file anything” | False, if you have income from sources in Poland: rental (PIT-28), sale of real estate within 5 years (PIT-39), work in Poland. |
| “A Polish passport means Polish taxes” | False. Poland taxes based on residency. The USA taxes its citizens regardless of residence. |
| “It is enough to spend less than 183 days in Poland” | Not always. The second, independent criterion is the center of vital interests. Family and assets in Poland may determine despite short stays. |
| “The office will not find out about the foreign account” | Unlikely. CRS is in effect, with the USA having a FATCA agreement, and from 2026 DAC8 also covers crypto-asset service providers. |
| “Social Security is tax-free in Poland” | False. A Polish resident pays PIT on it and deducts tax paid in the USA. |
| “Upon returning, I will pay tax on everything I earned abroad” | False. Poland taxes income from the moment you become a resident. Returnees may benefit from the return relief: exemption of income from work and activity up to 85,528 PLN per year for the next 4 years if they meet the conditions. More in the guide on returning to Poland after years abroad. |
Gather evidence that the center of your life is abroad: rental agreement or deed of ownership, foreign certificate of residency, documents about moving your family and work. Update your address in the tax office (people without business do this on form ZAP-3), in the bank, and in ZUS. Documents weigh more than declarations.
Frequently Asked Questions
I live in the USA and rent an apartment in Poland. Do I have to file PIT?
Yes. Income from property located in Poland is taxed in Poland even for a non-resident. You pay a flat rate of 8.5% (12.5% on the excess over 100,000 PLN) and file PIT-28 by April 30. In the USA, you also report this income, and the Polish tax can be credited against your American tax.
As a Polish resident, will I pay tax on Social Security in Poland?
Yes. The pension from the USA is taxed in both countries. In Poland, you deduct the tax paid in the USA using the proportional method, and the abatement relief does not cover pensions.
Does a Polish bank have to withhold 19% on interest if I live in the USA?
The agreement with the USA exempts such interest from tax in Poland, but the bank can apply this only when you present them with the American certificate of residency (Form 6166).
How to prove that I am no longer a Polish resident?
With a foreign certificate of residency and documents showing where you live, work, and where your family is. In case of a dispute, the tax agreement resolves it according to the subsequent criteria from Article 4 of the agreement with the USA.
Sources
| Source | Type | Status / credibility |
|---|---|---|
| PIT Act, consolidated text (Dz.U. 2026 poz. 592) | Legal act | Primary source; later changes in 2026 do not affect the described provisions |
| Act on Lump Sum Income Tax, consolidated text (Dz.U. 2025 poz. 843) | Legal act | Primary source (lump sum rates for rental) |
| IRS: Poland, tax treaty documents (1974 agreement) | US government site | Official; the only applicable agreement |
| Income from work performed abroad (podatki.gov.pl) | Government site | Official, updated 30.09.2026 |
| MLI Convention and Method Change (podatki.gov.pl) | Government site | Official |
| List of double taxation avoidance agreements | Official register | podatki.gov.pl |
| Tax explanations from the Ministry of Finance on residency (29.04.2021) | Official interpretation | Ministry of Finance |
| Tax certificates, including certificate of residency | Government site | Official, updated 19.10.2026 |
| IRS: Form 6166, US residency certificate | US government site | Official, fee from 1.10.2026 |
| Your e-PIT | Official service | podatki.gov.pl, updated 6.10.2026 |
| Micro-tax account | Official service | podatki.gov.pl |
| Automatic exchange of information (CRS, FATCA) | Government site | podatki.gov.pl |
| Act implementing DAC8 (Dz.U. 2026 poz. 347) | Legal act | Primary source, in force from 18.03.2026 |
| ZUS: framework agreement on cross-border telework | Government site | Official |
Status as of October 23, 2026. This guide is for informational purposes and does not constitute legal or tax advice. Settlement depends on the agreement with a specific country and your situation; before making an important decision, check the current regulations, ask the National Tax Information, or consult a tax advisor who knows both systems.
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