Poland
Eastern Europe · PL · 86 treaties
Tax profile
| Corporate income tax | 19% |
| Withholding — dividends | 19% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 23% |
| Personal income (top rate) | 32% |
| Capital gains | 19% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- centre of personal or economic interests (centre of vital interests) in Poland
- stay in Poland for more than 183 days in a tax year (calendar year)
Tax residency ends once you no longer have your centre of vital interests in Poland and do not exceed 183 days, but authorities expect clear factual evidence of moving your life abroad and formal notification (e.g. ZAP-3), so it is more than just counting days but there is no multi‑year tail or citizenship link.
Source: Polish Ministry of Finance via OECD (Information on residency for tax purposes – Poland)
Tax treaty network (89)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.