Europe · Central Europe

Poland

No golden visa and none coming — but a PLN 200,000 flat tax on unlimited foreign income, and two ancestry routes (Karta Polaka and citizenship confirmation) that together form the fastest legitimate ladder to an EU passport in the region.

Last verified July 2026183 visa-free destinations

Tax position

Income tax (top): 32% above PLN 120,000, plus a 4% solidarity levy on income over PLN 1m — effective top rate 36%
Capital gains: 19% flat, including dividends and interest
Wealth tax: none
Inheritance tax: yes, but nearest family (spouse, children, parents, siblings) fully exempt if reporting deadlines are met; applies only to Polish-situs assets
Special regime: Lump-sum on foreign income (ryczalt): PLN 200,000/year flat covering all foreign-source income regardless of quantum, for 10 years. Also IP Box at 5% and ulga na powrot returnee relief.
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: Yes — leaving has a cost
CRS: Participating