Lump-sum taxation for new tax residents (Polish flat tax on foreign income) (Ryczałt od przychodów zagranicznych (art. 30h ustawy o PIT))
Lump-sum taxation for new tax residents (Polish flat tax on foreign income) is a residence route in Poland (Erityinen verostatus). Tax regime, not a permit: PLN 200,000/yr flat tax on all foreign income (up to 10 yrs) + spend ≥PLN 100,000 on public-benefit purposes (science, culture, sport) in year after election; +PLN 100,000/yr per covered family member.
Special tax regimes for new residents →Requirements at a glance
You must spend about 183 days a year in the country to keep it. Spouse and children can usually be included.
How holders are taxed
Foreign income covered by PLN 200k lump sum; Polish-source income taxed normally.
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Luokka | Erityinen verostatus |
|---|---|
| Sijoitus | — |
| Maksut (perhe) | CHF 22'000 |
| Tulot / v | — |
| Varat | — |
| Väh. oleskelu | 183 |
| PR | — |
| Kansalaisuus | — |
| Työ | yes |
| Kelpoisuus | anyone becoming Polish tax resident (not resident 5 of last 6 yrs); needs underlying residence right |
| Verot | Foreign income covered by PLN 200k lump sum; Polish-source income taxed normally. |
| Tilanne | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.