Foreigners who work in Poland are also subject to Polish tax law.

These obligations vary and may depend on the form of employment (type of contract) or period of work in Poland.

If an individual is a resident of Poland, he/she is subject to taxation on his/her entire income (revenues) regardless of the location of the sources of income.

A individual is considered to be a resident of Poland if he/she has a center of personal or economic interest here (center of vital interests) or stays in our country for more than 183 days in a tax year.

TAXATION - employment contract

According to Polish regulations, income from work performed in the territory of Poland on the basis of a service relationship, employment relationship, employment contract or co-operative employment relationship is taxed in Poland regardless of the place of remuneration salary. Foreign employees are subject to taxation in Poland on the same principles as Polish employees, it does not matter whether the foreigner is resident in Poland or whether he is subject to unlimited or limited tax liability.

TAXATION - other agreements

If a foreign person is resident in Poland because of the center of his/her interests located here or because the period of residence exceeds 183 days in a tax year), his/her income from activities performed personally is taxed in accordance with general principles.

If the foreign person does not have a place of residence in Poland, income from activities performed personally is taxed in the form of a lump sum amounting to 20% of the income.

Double taxation avoidance treaties

It is important to note that the procedure for accounting with the tax office of a foreign tax non-resident depends on whether Poland has signed a double taxation treaty with the foreigner's country of origin.

Such an agreement has been concluded for example between Poland and Ukraine, thanks to which a Ukrainian citizen who has tax residency of his country of origin and earned income in Poland may settle his tax with the Ukrainian equivalent of the tax office only.

If a non-resident alien earned income in Poland due to work performed under an employment contract, the tax payer is obliged to calculate the advance payments according to general rules and issue a PIT-11 return for the previous tax year.

If a double tax treaty has been signed, a foreigner may settle his/her tax in the country of origin without obtaining additional documents.