Understand this route
Tax route for “Am I a Polish tax resident?”: first identify the tax year, documents and official action that fits your situation.
What to do
- Tax residence is assessed from your centre of personal/economic interests or more than 183 days in Poland; it is not proved by a PESEL, citizenship or residence permit.
- If another country may also treat you as resident, use the treaty route instead of making a final tie-breaker conclusion.