Living in Poland: 183 days, tax brackets of 12 % and 32 %, and PIT declaration

In Poland, you are considered a tax resident if you have the center of your personal or economic interests (center of vital interests) in the country or if you reside there for more than 183 days during the tax year. A resident is taxed on all their income, whether earned in Poland or abroad. The personal income tax scale ranges from 12 to 32 PLN, with a threshold of 120,000 zł. This page is based on information from the Polish tax administration (podatki.gov.pl) and the CLEISS (Polish Federal Tax Administration). It does not provide information on wealth tax, local savings, or contribution rates, as this information could not be obtained from official sources.

Two criteria: the center of personal or economic interests, or more than 183 days

The Polish administration provides two criteria. You are considered a resident if you have the center of your personal or economic interests in Poland ("centrum interesów osobistych lub gospodarczych," with "ośrodek interesów życiowych" in parentheses, meaning the center of vital interests), or if you reside in Poland "dłużej niż 183 dni w roku podatkowym," meaning more than 183 days in the fiscal year. The calculation is based on the fiscal year, as stipulated in Article 15 of the Franco-Polish convention. If two states consider you a resident, the convention will determine which.

The text of the law on income tax has not been read: the wording above is from the administration's page.

Resident or non-resident: worldwide income or Polish source

Polish tax residents are taxed in Poland on all their income, whether earned in Poland or abroad. Non-residents are taxed only on income earned within Polish territory. These rules apply subject to any tax treaties concluded by Poland.

The scale: 12 % less 3,600 zł, then 32 % above 120,000 zł

The same page applies 19 % to certain capital income, including interest, dividends, and capital gains from the sale of securities or real estate. It was published and updated on December 15, 2025. The tax schedule is titled "Skala podatkowa od 2022 roku" (schedule in effect since 2022 according to the page); the year 2026 appears only for the ryczałt and quarterly limits. The other rates it lists, related to specific types of income, are not detailed here.

Foreign income: exemption with progressive reduction or credit

The Polish tax administration's page on foreign employment income (updated September 30, 2026) describes two methods. Under the progressive exemption method, foreign income is excluded from the Polish tax base but determines the tax rate applied to other income. Under the proportional imputation method, the income remains taxable in Poland, and the tax paid abroad is deducted, up to the limit of the proportional portion. The method depends on the tax treaty concluded with the country of origin; in the absence of a treaty, Polish law applies.

The examples cited on this page (Germany, the Netherlands, the United States) do not apply to France. For French-source income of a Polish resident, the method is outlined in Article 23 § 1 of the Franco-Polish tax treaty, which this page does not detail. From the French perspective, the treaty exempts from French taxes income other than that covered by Articles 10, 12, 14, 16, and 17, which entitle the taxpayer to a tax credit.

Report: PIT-36, PIT/ZG and PIT-37, from February 15 to April 30

According to the same page, the progressive tax exemption requires a PIT-36 declaration with the PIT/ZG appendix if you have other taxable income in Poland or if you opt for joint taxation. Without other income or an option, no declaration is required. With proportional imputation, the PIT-36 with the PIT/ZG is required in all cases. If your foreign income is taxable only in Poland and paid by a Polish employer, the PIT-37 is required. Filing is from February 15th to April 30th of the following year.

Dual residency with France

You can remain domiciled in France within the meaning of Article 4 B of the French General Tax Code (CGI) while living in Poland, provided one of three criteria is still met. The French tax authorities consider three criteria: the home or principal place of residence, professional activity, and the center of economic interests. It is sufficient for one of these criteria to be met. A stay of more than six months is generally considered a principal residence, but this is not an absolute criterion (BOI-IR-CHAMP-10).

When both states consider you a resident, the convention prioritizes the following criteria in order: permanent home, center of vital interests, habitual residence, nationality, and mutual agreement. Our page on the convention details these criteria.

Social security: ZUS and NFZ

According to Cleiss, employees are covered by a contributory scheme: sickness, maternity, disability, old age, death, unemployment, and workplace accidents. The ZUS pays most benefits in cash and collects contributions; the NFZ provides healthcare. The statutory retirement age is 60 for women and 65 for men. A minimum pension of PLN 1,878.91 gross has been in effect since March 2025. The information sheet includes "2025" in its title, without an update date, and does not provide contribution rates.

Settling in: three months without a visa

France Diplomatie states that French citizens can enter Poland with a valid passport or national identity card and are not required to have a visa for stays of less than three months. Proof of sufficient funds may be requested upon entry. The page does not provide details for stays longer than three months and does not specify a last update date.

Polish pay scale: numerical example (fictitious profile)

Situation. Anna, fictitious profile, Polish tax resident, has a taxable base of 150,000 zł.

Issue. She wants to estimate the tax based on the scale published by the administration, which changes formula beyond 120,000 zł.

Strategy. She applies the formula for the upper bracket: 10,800 zł plus 32 % of the share above 120,000 zł.

Result. The portion above the threshold is 30,000 zł; 32 % of this amount yields 9,600 zł; the tax is 20,400 zł, resulting in an average rate of 13.6 %. With a base of 100,000 zł, the formula at 12 % yields 8,400 zł, or 8.4 %. The calculation ignores deductions, abatements, and social security contributions, which are not detailed on the tax schedule page. The bases are assumptions.

What this page does not cover

It does not provide the legal definition of residence (income tax law), social security contribution rates, wealth tax, local savings products, or the taxation of non-residents beyond the general rule. It also does not address inheritance or stays exceeding three months. Local tax matters should be reviewed with a Polish professional; French tax issues are covered in our sections on leaving Poland and establishing tax residency.

Living in Poland: what changes depending on your situation

• The number of days spent in Poland during the fiscal year.
• The place where the center of your personal or economic interests lies.
• The nature of your income: salary, capital, income from French sources.
• The method stipulated by the convention for your foreign-source income.
• Your tax residence in France with regard to Article 4 B.
• Your status as an employee or self-employed for social security purposes.

The rule depends on your situation. No results are guaranteed.