Remote Work Taxes in Poland — Complete Guide 2026

Remote Work Taxes in Poland — What You Need to Know

Poland's remote work regulations were formalized in 2023, but tax questions remain. Whether you're employed locally, freelancing B2B, or working for a foreign company — your tax situation differs significantly.

Employment Contract (UoP) Remote Work

The 2023 Remote Work Allowance

Since April 2023, employers can pay a remote work allowance covering electricity, internet, and equipment wear. This allowance is exempt from PIT and ZUS contributions.

Typical market rates: 100-250 PLN/month total.

Can You Deduct Home Office Costs?

On an employment contract — no. Your tax-deductible costs are fixed (250 PLN/month standard). You cannot add home office expenses on top.

B2B (Self-Employed) Remote Work

Deductible Home Office Costs

As a sole proprietor (JDG), you can deduct:

• Proportional rent/mortgage — based on office space as % of apartment (typically 10-20%)
• Internet — full amount or proportional
• Electricity — proportional to usage
• Equipment — laptop, monitor, desk, chair (up to 10,000 PLN one-time or depreciated)
• Software subscriptions
• Phone — plan and device

Tax Form Choice

• Progressive scale (12%/32%) — deduct costs, 30,000 PLN tax-free allowance
• Flat rate (19%) — deduct costs, no tax-free allowance
• Lump sum (ryczalt) — NO cost deductions. Rate depends on activity (usually 12% or 8.5% for IT)

For remote workers with significant home office costs: progressive or flat rate. Lump sum works when your costs are minimal.

Working for a Foreign Company

Tax Residency Rules

If you live in Poland 183+ days per year, you're a Polish tax resident. You must report your worldwide income in Poland.

Common Structures

1. B2B (invoice) — most popular. Invoice without VAT (reverse charge). Pay PIT in Poland.
2. Employment via EOR (Deel, Remote, Oyster) — the EOR handles Polish payroll
3. Direct employment — foreign company registers as employer in Poland

Double Taxation Treaties

Poland has treaties with most countries. Check the specific treaty with your employer's country. Methods: exemption with progression or proportional credit.

Track Your Remote Income

Multiple contracts, different currencies, various tax forms — tracking total income and tax obligations gets complex fast. Freenance helps you see the complete financial picture: income streams, expenses, and your Financial Freedom Runway — regardless of employment type.

FAQ

Is the remote work allowance from my employer taxed?

No. Since 2023, the remote work allowance is exempt from PIT and ZUS, provided it reasonably covers actual costs.

Can I work remotely from abroad and still pay taxes in Poland?

Yes, as long as you remain a Polish tax resident (183+ days in Poland). But working from another country for extended periods may trigger tax residency there.

What happens if I don't report foreign income?

Failure to report foreign income is a fiscal crime in Poland. Penalties range from 20% to 75% of unpaid tax plus interest.

Should I choose B2B or employment for remote work?

B2B typically offers higher net income (lower effective tax rate, more deductions) but no paid leave, sick pay, or job protection. Employment offers stability and benefits. Calculate both scenarios for your specific situation.