Ukrainians are required to pay taxes on income received in Poland — deputy finance minister of the country

Regardless of their residence status, Ukrainians are required to pay taxes on income earned in Poland. This is reported by Deputy Finance Minister of Poland Artur Sobon.

The main thing is that obtaining the status of a non-resident in Poland does not mean that there is no obligation to pay tax on income received in Poland.Regardless of the tax status (i.e., whether a citizen of Ukraine is a tax resident of Poland or Ukraine), as a rule, work under a contract performed on the territory of Poland (in particular, a non-resident) is subject to taxation in Poland.Tax residency of a citizen of Ukraine is determined by the place of residence and the center of vital interests. Details

According to Artur Sobon, the Polish Ministry of Finance does not plan to introduce specific legislative decisions that change the current rules of taxation of Ukrainian citizens.

He notes that, according to estimates of the Polish economic institute, "public spending related to ensuring refugees' access to benefits and social assistance, as well as the possibility of using public services, especially health and education, will amount to about 15.9 billion zlotys this year." The above estimates do not take into account the cost of military assistance provided to Ukraine.

Earlier, the Ministry of Finance reported that " if a Ukrainian tax resident works in Poland, and his remuneration is paid by a Ukrainian employer who does not have a permanent representative office in Poland, he is obliged to pay tax in Poland if his stay exceeds 183 days in a calendar year."

In such a situation, taxation in Poland covers all his income received from the first day of stay in Poland until exceeding the threshold of 183 days.

Note that the information provided is general, and the decision on tax residence and income taxation rules are determined individually, depending on the specific situation.