Tax Residency/eu non eurozone

🇵🇱 Poland Tax Residency

183-day physical-presence rule. Top personal rate 32%. Effective corporate rate 9%. Updated for 2026.

Headline rates

Days threshold
183
days
Personal top
32%
Capital gains
19%
Dividends
19%
Corporate effective
9%
Wealth taxNo
Exit taxNo
Corporate headline19%
Regioneu non eurozone

How the corporate effective rate is achieved

19% standard. Reduced 9% for small/start-up companies (revenue <€2m). Estonian-style CIT (deferred until distribution) at 10%/20% on distribution.

Alternative residency routes

IP Box: 5% on qualifying IP income. Estonian-style CIT: defer tax until distribution (10%/20% on distributed profits depending on turnover). Lump-sum on revenue regime: 12% for IT services.

Notes

EU member. The IT lump-sum regime (12% on revenue) made Poland popular with software contractors. Estonian-style CIT for SMEs is a recent innovation worth modelling.

Primary sources

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.