Yes — a foreigner living in Poland can work remotely for a foreign company (e.g. from France, Denmark, Italy, the USA or Germany). However, what matters is that if you live in Poland permanently, spend more than 183 days here, or have your centre of personal life in Poland, you become a Polish tax resident. This means that you are required to pay tax in Poland on your worldwide income, even if the employer is based abroad and the salary is paid from outside Poland.
A foreigner reports such income in Poland according to Polish PIT (Personal Income Tax) regulations. When working remotely for a foreign company, it is necessary to determine whether this creates an obligation for the foreign employer to register in Poland — in most cases, this is not required, and the employee settles the tax individually through an annual tax return (typically using form PIT-36).
Foreign income is taxed under the Polish progressive tax scale, taking into account the relevant double taxation agreement (DTA).
If you are working remotely from Poland as a freelancer or providing services to a foreign entity, the situation is different — in most cases, you must register a sole proprietorship or company in Poland, pay ZUS contributions (Poland’s Social Insurance Institution) accordingly, and declare your income under the selected form of taxation.
For many foreigners, remote work from Poland can be tax-efficient, but it requires an understanding of tax residency, ZUS obligations, and tax rules in both Poland and the employer’s country.getsix® specialises in assisting foreigners working for international companies, and can take care of the entire process — from tax residency assessment, through PIT returns, to ZUS contributions:
