How to determine your tax residence?

According to Polish tax legislation, individuals are considered to be Polish tax residents if they:

Centre of vital interests

Having a centre of vital interests in Poland means that the individual has close personal or economic ties to this country. Each of these conditions is assessed independently and the fulfilment of any of them may be sufficient for an individual to be considered a tax resident in Poland.

The centre of personal interest may be related to the place where the individual has close personal ties. Such ties may include family and social ties, participation in social, political, cultural or sporting activities.

In practice, having a spouse and minor children in Poland is one of the main factors taken into account when determining the centre of vital interests. Therefore, the relocation of the entire family to Poland may result in the transfer of the centre of vital interests and become a decisive factor for an individual to be considered a tax resident in Poland.

If an individual has no family and no children, factors such as independent household management and participation in social, cultural or political life in different countries are taken into account.

For example:

A citizen of Belarus in 2022 moved to Poland with his family. In Poland, the Belarusian citizen lives in a rented flat, leads daily life, is under medical care, attends a health club, runs a household, his children attend kindergarten, etc.
In Belarus, the citizen has a flat in Brest, where he is registered at his place of residence (permanent registration).
In the situation in question, although the Belarusian citizen has a flat in Belarus, the centre of his/her personal interests is in Poland.
Such a citizen may be recognised as a tax resident of Poland in 2022.

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