Yes — a foreigner can benefit from many tax allowances provided under Polish law, as well as from joint taxation with a spouse, provided certain conditions are met. The key requirement is having the status of a Polish tax resident, meaning the individual must declare and settle worldwide income in Poland, regardless of the country where it was earned.
Tax residents may use a wide range of tax reliefs, such as: child allowance, rehabilitation allowance, thermomodernisation relief, internet allowance, or the tax exemption for young people (if conditions are met).
Joint taxation with a spouse is also available, provided that at least one of the spouses is a Polish tax resident. In practice, this means that a foreigner who lives in Poland, runs a business here, works remotely for a foreign company from Polish territory, or has their centre of vital interests in Poland, usually qualifies for joint settlement. Importantly, this benefit is also available to spouses from EU and EEA countries, even if only one of them is a tax resident, as long as at least 75% of their total income is subject to taxation in Poland.
It is important to note that the availability of certain tax reliefs depends on the form of taxation. Tax allowances are generally available to individuals who settle under the progressive tax scale (12% / 32%).
Entrepreneurs using the flat 19% tax rate or lump-sum tax have limited access to such deductions, which may affect their overall tax liability and final decision on the tax regime.
Due to the varying rules on tax residency, tax obligations, and foreign income, many foreigners need support in determining which tax allowances they qualify for and whether they can opt for joint taxation.
getsix® analyses the individual tax situation of foreigners, identifies available reliefs, and prepares annual PIT returns in accordance with the current regulations:
