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Expat tax guide for Poland | eBook

March 2, 2023

Employing expatriates in Poland or posting employees abroad brings a new set of obligations to any employer. Our Polish tax and labour law experts gathered all the crucial information related to cross-border employment for fiscal compliance, to provide you with a basic knowledge on the topic. Get an easy overview on conditions for tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance.

Download our expat tax guide for Poland, or check out our brief infographic summary below

Overview of key facts related to expats in Poland

Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Poland and other locations globally.

Tax residency

In Poland, tax residents are natural persons, who:

Have a centre of personal or economic interests (centre of vital interests) on the territory of Poland

They stay on Polish territory for more than 183 days in a tax year

Tax rate

Tax rate on income up to PLN 120,000

Tax rate on income exceeding PLN 120,000


Tax period

Calendar year

Social security contributions

Rate for the employer

Rate for the employee


Health insurance contributions



From 2022, it is not possible to deduct health insurance contribution from tax.

Employee capital plans

Employee Capital Plan (PPK) is a pension saving system for the employees paying the social security contributions, regardless of the form of employment. This is a universal social program which aim is to increase the financial security of Poles. For the employer, the introduction of this program is mandatory (with exemptions), but the employee’s participation is voluntary.

250 PLN welcome contribution from the state

240 PLN annual contribution from the state

Basic contribution of the employer

Additional contribution of the employer

Basic contribution of the employee

Additional contribution of the employee


Tax return filing

The due date for filing the tax return falls on the end of April, with no possibility to extend the deadline.

Penalties related to tax

Delayed filing of the tax return: from PLN 349 up to PLN 69,800

Delayed payment of the due tax: from PLN 349 up to PLN 69,800

Delayed or missing registrations at tax authorities:5 years in prison or a fine up to about PLN 34,000,000, depending on the approach of the court

Delayed or missing report on monthly salary or withholding tax from salary: from PLN 349 up to PLN 69,800

Penalties related to social security

Not requesting an A1 form from the respective authorities: the same as the penalty for a delay with social security obligation and payment

Delayed report on social security: up to PLN 5,000

Delayed payment of the social security contributions: penalty interest is applicable

Delayed or missing registrations for the purposes of social security: from PLN 349 up to PLN 69,800

Penalties related to health insurance

Delayed report on health insurance: from PLN 349 up to PLN 69,800

Delayed payment of the health insurance contributions: from PLN 349 up to PLN 69,800

Delayed or missing registrations for the purposes of health insurance: from PLN 349 up to PLN 69,800

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