Poland · Tax regime
Lump-Sum Tax on Foreign Income for New Residents (Ryczalt od przychodow zagranicznych)
In force since 2022 and still open. This is Poland's answer to the Italian and Greek flat-tax regimes, and it comes in materially cheaper than Italy's EUR 200,000.
At roughly EUR 46,000 a year for unlimited foreign income, this undercuts Italy's EUR 200,000 regime by a wide margin. Family members qualify at PLN 100k each with no separate investment obligation. For a family with large foreign passive income and no low-taxed holding company, this is one of the best-value regimes in Europe, and almost nobody markets it.
Qualifying routes
A flat PLN 200,000 a year covers all foreign-source income regardless of how much you earn. There is no need to declare or account for that foreign income separately.
PLN 100,000 a year each, with no separate investment obligation
The facts
- Minimum
- 200k PLN
- Total landed cost
- PLN 200k a year, roughly EUR 46k, plus a mandatory PLN 100,000 a year invested into qualifying Polish public-interest areas such as science, education, culture or sport
- Route type
- Tax regime, not a visa
- Physical presence
- Polish tax residency is required. That means either 183 days in the country or having your centre of vital interests there.
- Family
- Spouse and family members qualify at PLN 100,000 a year each
- Permanent residency
- Not applicable. This is a tax regime, not an immigration status, so you will need a separate right to reside.
- Citizenship
- Not applicable, though it is worth noting the government's draft citizenship bill would add a Polish tax residence requirement
- Language test
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- not a Polish tax resident for 5 of the 6 preceding yearselection by 31 January of the year following the moveat least PLN 100,000/year invested in qualifying Polish public-interest areasa separate legal basis to reside in Poland
- THE TRAP: CFC income is expressly carved out of the regime. If your wealth sits in a low-taxed foreign holding company, the Polish CFC charge lands at 19% on top of the PLN 200k. The regime shelters nothing here. Poland's CFC rules bite individuals. Czechia's do not. Review the holding structure before the move, not after.
- You must not have been a Polish tax resident for at least 5 of the 6 years preceding the move.
- The election deadline is 31 January of the year following the move. Miss it and the year is lost.
- The PLN 100,000/year investment obligation is a real annual cost on top of the PLN 200k.
- Duration is capped at 10 consecutive years.
- Poland has an individual exit tax at 19% above PLN 4m of assets. Think about the exit before the entry.
- This is a tax regime only. It confers no right to live in Poland. You need a separate immigration basis.