Do I also need to file taxes in Poland if I work in Norway?
Working in Norway and wondering whether, in addition to your Norwegian tax return, you also need to file a PIT return in Poland? In this article, we explain when income from Norway must be reported in Poland, when there is usually no such obligation, and what the proportional credit method means after the changes that have applied to income from Norway since 2021.
If you want to quickly assess your situation, use our tax residence check tool. Treat the result as a starting point, because tax residence depends on the details of your life, work, and ties to Poland and Norway.
Do you need to file taxes in Poland?
Working in Norway does not automatically mean you must file taxes in Poland. The key question is: are you still a Polish tax resident?
| Your situation | Do you report your Norwegian salary in Poland? | What does it mean in practice |
|---|---|---|
| You are a Polish tax resident | Yes | In Poland, you usually file PIT-36 with PIT/ZG and report your Norwegian income |
| You are not a Polish tax resident and have no income from Poland | Usually no | As a rule, you do not report your Norwegian salary in a Polish PIT return |
| You are not a Polish resident, but you have income from Poland | Yes, but only Polish income | In Poland, you report income earned in Poland if the rules require a PIT return |
| You meet the residence criteria in both Poland and Norway | Tax residence must be determined under the treaty | The rules of the Poland-Norway double taxation treaty apply |
If you live and work permanently in Norway, have moved your center of life and family here, and have no income or main personal or business ties in Poland, you often do not file a PIT return in Poland on your Norwegian salary. However, if your family, apartment, business, main interests, or most of your time are still in Poland, a Polish PIT return may be required.
Tax residence - the most important test in this topic
Tax residence determines which country you use to settle all your income. It decides whether Poland has the right to require you to report income from Norway.
When Poland considers you a tax resident
Poland considers you a Polish tax resident if you meet at least one of the following two conditions:
- you have your center of personal or economic interests in Poland, meaning your center of vital interests,
- you stay in Poland for more than 183 days in a tax year.
A Polish tax resident has unlimited tax liability in Poland. This means that you settle income from around the world in Poland, including salary from Norway, using the double taxation treaty.
A Polish non-resident has limited tax liability in Poland. This means that in Poland you generally settle only income earned in Poland.
When you meet the conditions to be considered a Norwegian tax resident
Norway may consider you a tax resident if you stay in Norway:
- more than 183 days within a 12-month period, or
- more than 270 days within a 36-month period.
Both full and partial days of stay count toward the limit. If you exceed the 183-day limit already in the year of arrival, Norwegian tax residence may apply from the first day of your stay in Norway. If the 183-day limit is spread across two years, residence arises from January 1 of the second year. In the case of the 270-day limit over 36 months, residence arises from January 1 of the year in which you exceed the limit.
A Norwegian tax resident generally settles global income and assets in Norway, meaning also income and assets from abroad. We discuss more about what information the Norwegian tax office may have in the article Does Skatteetaten see my accounts and assets in Poland?
When do you have to file a PIT return in Poland for work in Norway?
If you are a Polish tax resident, income from work in Norway must be reported in your Polish tax return. For income from Norway earned from January 1, 2021, Poland uses the proportional credit method.
In practice, this means that:
- you report your Norwegian income in Poland,
- you usually settle it on PIT-36 with the PIT/ZG attachment,
- you deduct the tax paid in Norway from your Polish tax, but only up to the proportional limit,
- you also report income from Norway if, as a Polish resident, you had income only abroad.
A Polish PIT return is generally filed from February 15 to April 30 of the year following the tax year. The PIT return for 2025 had to be filed by April 30, 2026.
| Element of the Polish tax return | Rule for a Polish resident with income from Norway |
|---|---|
| Form | Most often PIT-36 |
| Foreign attachment | PIT/ZG |
| Method since 2021 | Proportional credit |
| Deduction of Norwegian tax | Yes, within the limit attributable to foreign income |
| Relief for double taxation | As a rule, limit PLN 1,360, with exceptions for certain income from beyond the land territory of states |
| PIT filing deadline in Poland | As a rule, April 30 of the following year |
The Polish tax scale used for returns filed in 2026 for 2025 income is 12% up to PLN 120,000 of the tax base and 32% on the excess over PLN 120,000. The tax-free amount is PLN 30,000.
If you work partly from Poland, the situation requires a separate analysis because the place where the work is actually performed, tax residence, and social insurance all matter. We discuss this topic in more detail in the article Remote work Poland-Norway - how can you settle it most advantageously?
When do you usually not file a PIT return in Poland for Norwegian salary?
You usually do not report Norwegian salary in Poland if, taken together:
- you are no longer a Polish tax resident,
- your center of life is in Norway,
- you do not stay in Poland for more than 183 days in a tax year,
- you do not earn income from Poland that must be settled in Poland.
Polish citizenship alone, a Polish bank account, or occasional visits to Poland do not by themselves determine Polish tax residence. What matters is the full set of your personal and economic ties.
If you have an apartment, account, loan, or savings in Poland, it is worth separating income tax issues from mere ownership of assets. We discuss the practical rules for transfers in the article Transfers Poland-Norway - what are the rules? Is tax due?
FAQ - frequently asked questions
Summary
- Working in Norway alone does not determine whether you need to file a PIT return in Poland - tax residence is what matters.
- A Polish tax resident usually reports income from Norway in Poland on PIT-36 with PIT/ZG using the proportional credit method.
- A person who has moved their center of life to Norway and has no income from Poland usually does not report Norwegian salary in a Polish PIT return.
- In Norway, make sure your skattekort, skattemelding, or the correct PAYE status is in order, because withholding during the year and final tax are two different matters.
If you need help determining whether, while working in Norway, you also need to file taxes in Poland, call us: +47 21 38 38 21. We help Poles in Norway organize their tax and benefit matters.
Article author: Marcin - marcin@efirma.no
