Poland: 183 days in the tax year
Up to 183 days in Poland in the calendar year
About This Rule
Counts your days in Poland each calendar year, the tax year: staying more than 183 days in the year, in one stretch or several, makes you resident. Any part of a day in Poland counts, including the days you arrive and leave. Having your centre of personal or economic interests in Poland is a separate test that can decide it on its own, whatever your day count.
Sources
Reviewed September 30, 2026
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