{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "pl.tax.183day",
  "versions": [
    {
      "rule_id": "pl.tax.183day",
      "version": "2026.1",
      "jurisdiction": "PL",
      "title": "Poland 183-day test",
      "summary": "PIT Act art. 3(1a)(2): resident if you stay in Poland LONGER than 183 days in the tax year (calendar year). Disjunctive with the centre-of-personal-or-economic-interests limb — either alone makes you resident, so staying under 183 days proves nothing on its own. Any part of a day counts, arrival and departure days included.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://dziennikustaw.gov.pl/D2024000022601.pdf",
      "last_verified": "2026-09-01",
      "effective_from": "2007-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain",
        "countries": [
          "PL"
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "pl183.approaching"
        }
      ],
      "notes": [
        "Read at the official journal (Dziennik Ustaw consolidated text, Dz.U. 2024 poz. 226) on 1 September 2026: 'przebywa na terytorium Rzeczypospolitej Polskiej dłużej niż 183 dni w roku podatkowym' — strictly MORE than 183.",
        "MF Objaśnienia of 29 April 2021 (a general tax explanation carrying art. 14k–14m protection): part-days, arrival days and departure days all count; 'lub' is disjunctive — the centre-of-interests limb alone suffices.",
        "Poland permits a genuine mid-year change of residence state ('Zmiana państwa rezydencji podatkowej może nastąpić w trakcie roku podatkowego')."
      ]
    }
  ]
}