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ARTICLE · 03 JUNE 1998

Personal Income Tax

KPMG
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PolandAccounting and Audit

Natural persons who are either domiciled in Poland or stay in the country longer than 183 days in the course of a calendar year are subject to Polish fiscal regulations regarding their personal income, irrespective of its source (unlimited tax liability).

Natural persons who stay in Poland for periods of less than 183 days, as well as those -even if their stay is longer -who temporarily live in Poland and work in companies with foreign capital participation, or branches and other representative offices of companies and banks, pay personal income tax only on their income originating in Poland (limited tax liability.)

Persons subject to unlimited tax liability are taxed on virtually all sources of income.

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