Poland has a progressive tax rate system for Personal Income Tax (PIT), under which individuals are taxed between 19% and 40% of their income. Foreign nationals working in Poland must register for tax and obtain an NIP number (tax identification number).

The tax status of foreign nationals working in Poland depends on the amount of time they spend in the country during the tax year (a calendar year), and the nature of their employment contract.

Permanent residents and expatriates who live in Poland for more than 183 days in the tax year have unlimited tax liability, and are taxed on their income from all sources worldwide.

Those who are not permanently resident in Poland and who live there for less than 183 days in a tax year have limited tax liability, and are only taxed on their income generated in Poland. Some types of income may be taxed at a flat rate of 20%. Self-employed foreign nationals are taxed at 20% of income. Employees of foreign companies also pay lower taxes.