Tax residency in Poland: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year, so the day that decides is the 184th. It is not a rolling window: the ministry says so with an example, 61 days from November to December and 152 from January to May make you resident in neither year. Any part of a day counts, including arrival and departure.
Having the centre of your personal or economic interests in Poland is enough on its own, so the count does not decide on its own.