{"id":5038,"date":"2025-07-16T12:47:32","date_gmt":"2025-07-16T10:47:32","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5038"},"modified":"2025-07-17T14:03:53","modified_gmt":"2025-07-17T12:03:53","slug":"jakie-podatki-placi-cudzoziemiec-pracujacy-zdalnie-z-polski","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/","title":{"rendered":"What Taxes Does a&nbsp;Foreigner Working Remotely from Poland Pay?"},"content":{"rendered":"<p><\/p>\n<section lang=\"en\">\n<article>\n<nav>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#table-of-contents\" >Table of Contents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#legal-basis-tax-residency\" >Legal Basis: Tax Residency<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#art-3-personal-income-tax-act-tax-obligations\" >Art. 3. Personal Income Tax Act. Tax Obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#what-taxes-does-a-polish-tax-resident-pay-when-working-remotely\" >What Taxes Does a&nbsp;Polish Tax Resident Pay When Working Remotely?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#personal-income-tax-pit\" >Personal Income Tax (PIT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#zus-contributions-social-security\" >ZUS Contributions (Social Security)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#vat-value-added-tax\" >VAT (Value Added Tax)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#how-to-determine-tax-residency-status\" >How to Determine Tax Residency Status?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#important-points-for-foreigners\" >Important Points for Foreigners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/what-taxes-does-a-foreigner-working-remotely-from-poland-pay\/#conclusion-and-professional-advice\" >Conclusion and Professional Advice<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"table-of-contents\"><\/span>Table of Contents:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"#en-legal-basis\">Legal Basis: Tax Residency<\/a><\/li>\n<li><a href=\"#en-taxes-for-resident\">What Taxes Does a&nbsp;Polish Tax Resident Pay?<\/a><\/li>\n<li><a href=\"#en-determine-residency\">How to Determine Tax Residency Status?<\/a><\/li>\n<li><a href=\"#en-important-points\">Important Points for Foreigners<\/a><\/li>\n<li><a href=\"#en-summary-contact\">Conclusion and Professional Advice<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>The taxation of a&nbsp;foreigner working in Poland but having an employer\/client abroad is a&nbsp;complex issue. <strong>Who should pay taxes and where<\/strong> in this situation? In Poland, foreigners earning income within the country pay income tax, regardless of their residency status. All income earned in Poland, including funds from abroad, is subject to taxation.<\/p>\n<h2 id=\"en-legal-basis\"><span class=\"ez-toc-section\" id=\"legal-basis-tax-residency\"><\/span>Legal Basis: Tax Residency<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The key factor is the <strong>tax residency status<\/strong>, which is determined by Polish law.<\/p>\n<blockquote cite=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU19910800350\">\n<h3><span class=\"ez-toc-section\" id=\"art-3-personal-income-tax-act-tax-obligations\"><\/span>Art. 3. Personal Income Tax Act. Tax Obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Natural persons, if they reside in the territory of the Republic of Poland, are subject to tax on <strong>all their income (revenues)<\/strong> regardless of the location of the sources of income (<strong>unlimited tax liability<\/strong>).<\/li>\n<li>A person residing in Poland is a&nbsp;natural person who:\n<ol>\n<li>has a&nbsp;<strong>center of personal or economic interests<\/strong> (center of vital interests) in the territory of the Republic of Poland, or<\/li>\n<li>stays in the territory of the Republic of Poland for <strong>more than 183 days<\/strong> in a&nbsp;tax year.<\/li>\n<\/ol>\n<\/li>\n<li>Natural persons, if they do not have a&nbsp;place of residence in the territory of the Republic of Poland, are subject to tax liability only on income earned in the territory of the Republic of Poland (<strong>limited tax liability<\/strong>).<\/li>\n<\/ul>\n<\/blockquote>\n<p>Therefore, as a&nbsp;<strong>Polish tax resident<\/strong>, a&nbsp;foreigner has tax obligations to Poland on all their income, including that earned abroad. If not a&nbsp;resident, then only on income earned in Poland.<\/p>\n<h2 id=\"en-taxes-for-resident\"><span class=\"ez-toc-section\" id=\"what-taxes-does-a-polish-tax-resident-pay-when-working-remotely\"><\/span>What Taxes Does a&nbsp;Polish Tax Resident Pay When Working Remotely?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The main taxes a&nbsp;resident foreigner <strong>working remotely from Poland<\/strong> must pay include:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"personal-income-tax-pit\"><\/span>Personal Income Tax (PIT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is the main tax on personal income. The PIT rate in Poland is progressive and depends on the annual income amount (the <strong>tax scale<\/strong>). It&#8217;s crucial to note that taxable income includes all income received both in Poland and abroad.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"zus-contributions-social-security\"><\/span>ZUS Contributions (Social Security)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These contributions are mandatory for all tax residents in Poland. They cover pension, disability, and health insurance. The amount depends on the form of employment and income level. If working on a&nbsp;B2B contract (self-employment), the entrepreneur <strong>pays ZUS contributions independently<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"vat-value-added-tax\"><\/span>VAT (Value Added Tax)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This tax applies if a&nbsp;foreigner, operating as a&nbsp;self-employed person (dzia\u0142alno\u015b\u0107 gospodarcza), provides services subject to VAT. This depends on the specific activity. When providing services to a&nbsp;client from outside the EU, the VAT rate is often 0% (<strong>export of services<\/strong>), but this requires proper registration and documentation.<\/p>\n<h2 id=\"en-determine-residency\"><span class=\"ez-toc-section\" id=\"how-to-determine-tax-residency-status\"><\/span>How to Determine Tax Residency Status?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Residency status is determined based on the aforementioned criteria: the <strong>center of vital interests or the 183-day rule<\/strong>. For an accurate determination, it is recommended to consult a&nbsp;tax advisor, as assessing the center of vital interests can be subjective.<\/p>\n<h2 id=\"en-important-points\"><span class=\"ez-toc-section\" id=\"important-points-for-foreigners\"><\/span>Important Points for Foreigners<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Double Taxation:<\/strong> If a&nbsp;foreigner also pays taxes in another country, a&nbsp;relevant <strong>double taxation avoidance treaty<\/strong> (DTA) between Poland and the country of residence may apply.<\/li>\n<li><strong>Tax Return Filing Obligation:<\/strong> Foreign tax residents are required to file an annual tax return (<strong>PIT-36 or PIT-37<\/strong>) by April 30th.<\/li>\n<li><strong>Obtaining a&nbsp;Tax Number:<\/strong> To work and pay taxes in Poland, a&nbsp;foreigner must obtain an identification number, either <strong>PESEL or NIP<\/strong>.<\/li>\n<\/ul>\n<h2 id=\"en-summary-contact\"><span class=\"ez-toc-section\" id=\"conclusion-and-professional-advice\"><\/span>Conclusion and Professional Advice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When working remotely from Poland, a&nbsp;foreigner who is a&nbsp;tax resident must clearly understand their tax obligations. It is highly recommended to seek advice from a&nbsp;<strong>qualified tax advisor<\/strong> or accountant for personalized consultation. Self-calculation can lead to errors and penalties. Knowledge of the law and timely fulfillment of tax duties are key to successful work in Poland.<\/p>\n<p>If you would like more information or have any questions, please contact our managers for a&nbsp;prompt consultation: <strong><a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a><\/strong><\/p>\n<\/article>\n<\/section>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Table of Contents: Legal Basis: Tax Residency What Taxes Does a&nbsp;Polish Tax Resident Pay? How to Determine Tax Residency Status? Important Points for Foreigners Conclusion and Professional Advice The taxation of a&nbsp;foreigner working in Poland but having an employer\/client abroad is a&nbsp;complex issue. Who should pay taxes and where in this situation? In Poland, foreigners [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":5040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5038"}],"version-history":[{"count":3,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5038\/revisions"}],"predecessor-version":[{"id":5042,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5038\/revisions\/5042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5040"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}