Poland · Tax regime
Lump-Sum Tax on Foreign Income for New Residents (Ryczalt od przychodow zagranicznych)
Open
Last verified July 2026
In force since 2022 and open. Poland's answer to the Italian and Greek flat-tax regimes, and 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, and family members at PLN 100k each carry 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
200k PLN
Principal applicant
PLN 200,000/year flat covering all foreign-source income regardless of quantum; no declaration or accounting for foreign income
100k PLN
Family members
PLN 100,000/year each, with no separate investment obligation
The facts
- Qualifying figure
- 200k PLN
- Total landed cost
- PLN 200k/year (roughly EUR 46k) plus a mandatory PLN 100,000/year investment into qualifying Polish public-interest areas — science, education, culture or sport
- Physical presence
- Polish tax residency required — 183 days or centre of vital interests
- Family
- spouse and family members at PLN 100,000/year each
- Permanent residency
- n/a — a tax regime, not an immigration status; you need a separate right to reside
- Citizenship
- n/a, though note the government's draft citizenship bill would add a Polish tax residence requirement
- Language test
- n/a
- 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
What can go wrong
- 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 and the regime shelters nothing. Poland's CFC rules bite individuals — unlike Czechia's. 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.