Two Tests in One Sentence, Joined by "or": Your Centre of Interests, or 183 Days
Answer
The general rule applies to you
No exception is recorded for citizens of Argentina on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
127 exceptions recorded across 48 countries · none match Argentina to Poland · When you become a tax resident
Article 3 of the Ustawa o podatku dochodowym od osób fizycznych settles Polish tax residence in a single paragraph. A natural person has their place of residence in Poland if they have their centre of personal or economic interests here - the Act calls that the ośrodek interesów życiowych - or if they stay in Poland for more than 183 days in the tax year. The two limbs are joined by "lub", so meeting either is enough, and the day count is not a safe harbour. A person with a place of residence in Poland is taxed on worldwide income; a person without one is taxed only on income arising in Poland, and article 3(2b) then lists what counts as arising here.
At a glance
- Day-count test
- More than 183 days in the tax year
Article 3(1a)(2) of the Ustawa o podatku dochodowym od osób fizycznych.
- The other test
- A centre of personal or economic interests in Poland
Article 3(1a)(1), which names it the ośrodek interesów życiowych and does not define it further.
- How the two combine
- Either is enough
Article 3(1a) joins them with "lub".
- If you are resident
- Tax on worldwide income, whatever the source is located
Article 3(1), which calls it nieograniczony obowiązek podatkowy.
- If you are not resident
- Tax only on income arising in Poland
Article 3(2a), ograniczony obowiązek podatkowy, with article 3(2b) listing what arises here.
Requirements
- A centre of personal or economic interests in Poland, or more than 183 days in the tax year
- Either one is enough; the Act joins them with "or"
What applies to you
Nothing changes for a citizen of Argentina
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Osoby fizyczne, jeżeli mają miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej, podlegają obowiązkowi podatkowemu od całości swoich dochodów (przychodów) bez względu na miejsce położenia źródeł przychodów (nieograniczony obowiązek podatkowy).»The consequence of residence, stated before the test for it.
Read it at the sourceAbout this source
The Chancellery of the Sejm's statute collection. The same corpus is served at three addresses and they do not behave alike. isap.sejm.gov.pl is the public web front end; dziennikustaw.gov.pl, run by the Rządowe Centrum Legislacji, serves the Dziennik Ustaw as published; and api.sejm.gov.pl/eli is a machine interface over the same material, giving each act an ELI of the form DU/YYYY/N with its status, its entry into force, its repeal date, the acts that amended it, the consolidated texts announced for it, and the amendments made after each of those. Every act is served in up to four editions: O, the text as published in the Dziennik; T, the announced consolidated text; and U, the Chancellery's own tekst ujednolicony, which carries every amendment and prints on every page the date it was generated and, at its head, the list of Dziennik positions it was built from. The U edition also marks pending amendments in the body: words still in force are in square brackets and the wording that will replace them is in angle brackets, with a marginal note naming the amending Act and its commencement.
Standing: Maintains the text in force
Cannot be cited for: **isap.sejm.gov.pl cannot be read by this project at all, and it fails without saying so.** A request for a document page answers HTTP 200 with an Imperva interstitial headed "Pardon Our Interruption"; a request for a PDF answers HTTP 200 with `Content-Type: application/pdf` and an Incapsula JavaScript challenge in the body, so a naive client stores an HTML page under a .pdf name and a PDF tool reports the file as corrupt rather than as blocked. The same documents come back intact from api.sejm.gov.pl, which is why every citation here uses that address. The tekst ujednolicony is the Chancellery's own consolidation and is not an official text; the Dziennik Ustaw as published governs. Its angle-bracket marking cannot be relied on to say what is in force today: the consolidation of the Ustawa o kierujących pojazdami generated on 1 October 2026 still marks a change to article 11(1)(5) as taking effect on 3 September 2026. It may not be cited for the amounts in instruments that delegate them - the Ustawa o pomocy społecznej prints 461 and 316 złoty with a footnote saying the current figures are announced by the minister - nor for anything the Chancellery does not publish: the district lists of occupations closed to work permits are kept in a register under article 31(6) of the 2025 employment Act and are not here, and ministerial announcements under article 9(7) of the social assistance Act are published in Monitor Polski.
We re-read it every 60 days. More about this source
«Za osobę mającą miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej uważa się osobę fizyczną, która:»The definition of a Polish place of residence, which is the trigger for the whole of article 3. It breaks across a page of the consolidation and is quoted here in two parts.
Read it at the sourceAbout this source
The Chancellery of the Sejm's statute collection. The same corpus is served at three addresses and they do not behave alike. isap.sejm.gov.pl is the public web front end; dziennikustaw.gov.pl, run by the Rządowe Centrum Legislacji, serves the Dziennik Ustaw as published; and api.sejm.gov.pl/eli is a machine interface over the same material, giving each act an ELI of the form DU/YYYY/N with its status, its entry into force, its repeal date, the acts that amended it, the consolidated texts announced for it, and the amendments made after each of those. Every act is served in up to four editions: O, the text as published in the Dziennik; T, the announced consolidated text; and U, the Chancellery's own tekst ujednolicony, which carries every amendment and prints on every page the date it was generated and, at its head, the list of Dziennik positions it was built from. The U edition also marks pending amendments in the body: words still in force are in square brackets and the wording that will replace them is in angle brackets, with a marginal note naming the amending Act and its commencement.
Standing: Maintains the text in force
Cannot be cited for: **isap.sejm.gov.pl cannot be read by this project at all, and it fails without saying so.** A request for a document page answers HTTP 200 with an Imperva interstitial headed "Pardon Our Interruption"; a request for a PDF answers HTTP 200 with `Content-Type: application/pdf` and an Incapsula JavaScript challenge in the body, so a naive client stores an HTML page under a .pdf name and a PDF tool reports the file as corrupt rather than as blocked. The same documents come back intact from api.sejm.gov.pl, which is why every citation here uses that address. The tekst ujednolicony is the Chancellery's own consolidation and is not an official text; the Dziennik Ustaw as published governs. Its angle-bracket marking cannot be relied on to say what is in force today: the consolidation of the Ustawa o kierujących pojazdami generated on 1 October 2026 still marks a change to article 11(1)(5) as taking effect on 3 September 2026. It may not be cited for the amounts in instruments that delegate them - the Ustawa o pomocy społecznej prints 461 and 316 złoty with a footnote saying the current figures are announced by the minister - nor for anything the Chancellery does not publish: the district lists of occupations closed to work permits are kept in a register under article 31(6) of the 2025 employment Act and are not here, and ministerial announcements under article 9(7) of the social assistance Act are published in Monitor Polski.
We re-read it every 60 days. More about this source
«1) posiada na terytorium Rzeczypospolitej Polskiej centrum interesów osobistych lub gospodarczych (ośrodek interesów życiowych) lub 2) przebywa na terytorium Rzeczypospolitej Polskiej dłużej niż 183 dni w roku podatkowym.»The test. Two limbs, disjunctive, and the first has no day count in it at all.
Read it at the sourceAbout this source
The Chancellery of the Sejm's statute collection. The same corpus is served at three addresses and they do not behave alike. isap.sejm.gov.pl is the public web front end; dziennikustaw.gov.pl, run by the Rządowe Centrum Legislacji, serves the Dziennik Ustaw as published; and api.sejm.gov.pl/eli is a machine interface over the same material, giving each act an ELI of the form DU/YYYY/N with its status, its entry into force, its repeal date, the acts that amended it, the consolidated texts announced for it, and the amendments made after each of those. Every act is served in up to four editions: O, the text as published in the Dziennik; T, the announced consolidated text; and U, the Chancellery's own tekst ujednolicony, which carries every amendment and prints on every page the date it was generated and, at its head, the list of Dziennik positions it was built from. The U edition also marks pending amendments in the body: words still in force are in square brackets and the wording that will replace them is in angle brackets, with a marginal note naming the amending Act and its commencement.
Standing: Maintains the text in force
Cannot be cited for: **isap.sejm.gov.pl cannot be read by this project at all, and it fails without saying so.** A request for a document page answers HTTP 200 with an Imperva interstitial headed "Pardon Our Interruption"; a request for a PDF answers HTTP 200 with `Content-Type: application/pdf` and an Incapsula JavaScript challenge in the body, so a naive client stores an HTML page under a .pdf name and a PDF tool reports the file as corrupt rather than as blocked. The same documents come back intact from api.sejm.gov.pl, which is why every citation here uses that address. The tekst ujednolicony is the Chancellery's own consolidation and is not an official text; the Dziennik Ustaw as published governs. Its angle-bracket marking cannot be relied on to say what is in force today: the consolidation of the Ustawa o kierujących pojazdami generated on 1 October 2026 still marks a change to article 11(1)(5) as taking effect on 3 September 2026. It may not be cited for the amounts in instruments that delegate them - the Ustawa o pomocy społecznej prints 461 and 316 złoty with a footnote saying the current figures are announced by the minister - nor for anything the Chancellery does not publish: the district lists of occupations closed to work permits are kept in a register under article 31(6) of the 2025 employment Act and are not here, and ministerial announcements under article 9(7) of the social assistance Act are published in Monitor Polski.
We re-read it every 60 days. More about this source
«Osoby fizyczne, jeżeli nie mają na terytorium Rzeczypospolitej Polskiej miejsca zamieszkania, podlegają obowiązkowi podatkowemu tylko od dochodów (przychodów) osiąganych na terytorium Rzeczypospolitej Polskiej (ograniczony obowiązek podatkowy).»The other side, and the reason article 3(2b) then has to say what "arising in Poland" means.
Read it at the sourceAbout this source
The Chancellery of the Sejm's statute collection. The same corpus is served at three addresses and they do not behave alike. isap.sejm.gov.pl is the public web front end; dziennikustaw.gov.pl, run by the Rządowe Centrum Legislacji, serves the Dziennik Ustaw as published; and api.sejm.gov.pl/eli is a machine interface over the same material, giving each act an ELI of the form DU/YYYY/N with its status, its entry into force, its repeal date, the acts that amended it, the consolidated texts announced for it, and the amendments made after each of those. Every act is served in up to four editions: O, the text as published in the Dziennik; T, the announced consolidated text; and U, the Chancellery's own tekst ujednolicony, which carries every amendment and prints on every page the date it was generated and, at its head, the list of Dziennik positions it was built from. The U edition also marks pending amendments in the body: words still in force are in square brackets and the wording that will replace them is in angle brackets, with a marginal note naming the amending Act and its commencement.
Standing: Maintains the text in force
Cannot be cited for: **isap.sejm.gov.pl cannot be read by this project at all, and it fails without saying so.** A request for a document page answers HTTP 200 with an Imperva interstitial headed "Pardon Our Interruption"; a request for a PDF answers HTTP 200 with `Content-Type: application/pdf` and an Incapsula JavaScript challenge in the body, so a naive client stores an HTML page under a .pdf name and a PDF tool reports the file as corrupt rather than as blocked. The same documents come back intact from api.sejm.gov.pl, which is why every citation here uses that address. The tekst ujednolicony is the Chancellery's own consolidation and is not an official text; the Dziennik Ustaw as published governs. Its angle-bracket marking cannot be relied on to say what is in force today: the consolidation of the Ustawa o kierujących pojazdami generated on 1 October 2026 still marks a change to article 11(1)(5) as taking effect on 3 September 2026. It may not be cited for the amounts in instruments that delegate them - the Ustawa o pomocy społecznej prints 461 and 316 złoty with a footnote saying the current figures are announced by the minister - nor for anything the Chancellery does not publish: the district lists of occupations closed to work permits are kept in a register under article 31(6) of the 2025 employment Act and are not here, and ministerial announcements under article 9(7) of the social assistance Act are published in Monitor Polski.
We re-read it every 60 days. More about this source
Practical notes
The first limb can be met by someone who spends well under 183 days in Poland, because it looks at where a person's life is rather than at how long they were here. Treating the day count as the whole test is the error this article is built to defeat.
Double tax treaties are applied subject to article 4a of the same Act, which was not read for this record. Where a treaty applies, the tie-breaker in it can displace the result article 3 reaches.
The Act's text was read in the Chancellery of the Sejm consolidation dated 16 September 2026, which incorporates the consolidated text of 17 April 2026 and the amendments published after it.
- consolidatesUstawa o podatku dochodowym od osób fizycznych, Chancellery of the Sejm consolidated text
Internetowy System Aktów Prawnych / ELI service, Kancelaria Sejmu · consolidated to 2026-09-16
About this source
The Chancellery of the Sejm's statute collection. The same corpus is served at three addresses and they do not behave alike. isap.sejm.gov.pl is the public web front end; dziennikustaw.gov.pl, run by the Rządowe Centrum Legislacji, serves the Dziennik Ustaw as published; and api.sejm.gov.pl/eli is a machine interface over the same material, giving each act an ELI of the form DU/YYYY/N with its status, its entry into force, its repeal date, the acts that amended it, the consolidated texts announced for it, and the amendments made after each of those. Every act is served in up to four editions: O, the text as published in the Dziennik; T, the announced consolidated text; and U, the Chancellery's own tekst ujednolicony, which carries every amendment and prints on every page the date it was generated and, at its head, the list of Dziennik positions it was built from. The U edition also marks pending amendments in the body: words still in force are in square brackets and the wording that will replace them is in angle brackets, with a marginal note naming the amending Act and its commencement.
Standing: Maintains the text in force
Cannot be cited for: **isap.sejm.gov.pl cannot be read by this project at all, and it fails without saying so.** A request for a document page answers HTTP 200 with an Imperva interstitial headed "Pardon Our Interruption"; a request for a PDF answers HTTP 200 with `Content-Type: application/pdf` and an Incapsula JavaScript challenge in the body, so a naive client stores an HTML page under a .pdf name and a PDF tool reports the file as corrupt rather than as blocked. The same documents come back intact from api.sejm.gov.pl, which is why every citation here uses that address. The tekst ujednolicony is the Chancellery's own consolidation and is not an official text; the Dziennik Ustaw as published governs. Its angle-bracket marking cannot be relied on to say what is in force today: the consolidation of the Ustawa o kierujących pojazdami generated on 1 October 2026 still marks a change to article 11(1)(5) as taking effect on 3 September 2026. It may not be cited for the amounts in instruments that delegate them - the Ustawa o pomocy społecznej prints 461 and 316 złoty with a footnote saying the current figures are announced by the minister - nor for anything the Chancellery does not publish: the district lists of occupations closed to work permits are kept in a register under article 31(6) of the 2025 employment Act and are not here, and ministerial announcements under article 9(7) of the social assistance Act are published in Monitor Polski.
We re-read it every 60 days. More about this source