Withholding tax for non-residents: one tax office in Lublin from 2027
Short answer: From 1 January 2027 the Head of the Lublin Tax Office handles withholding tax cases for foreign individuals nationwide. The tax rules do not change and open cases continue as before.
From 1 January 2027, one tax office in Poland will handle withholding tax (WHT) cases for foreign individuals across the whole country. That office is the Head of the Lublin Tax Office (Lubelski Urząd Skarbowy w Lublinie). The Ministry of Finance says the tax rules themselves do not change. This guide explains who is affected, what moves, and what does not. Status as of 15 October 2026, based on the National Revenue Administration (KAS) notice of 13 October 2026.
What is changing
On 24 September 2026 the Journal of Laws published a regulation of the Minister of Finance and Economy of 21 September 2026 amending the regulation on the jurisdiction of tax authorities. It takes effect on 1 January 2027.
The change concerns the flat-rate personal income tax that payers withhold from income earned in Poland by non-residents, meaning people who do not have their place of residence in Poland. Until now these cases were handled by heads of tax offices designated in each voivodeship, and which office was competent depended on the payer's registered address. From the new year the work is concentrated in one place. The Lublin office has handled WHT for foreign legal entities since 2021.
* Photos: "Lublin old town sunset" and "Lublin - Old Town Panorama from the Old Jewish Cemetery", Wikimedia Commons, public domain.
Who is affected
The notice says the change mainly affects payers: businesses and other entities that pay money to individuals who are non-residents and withhold tax at source. Some of them, including micro, small and medium-sized companies, will deal with these matters at a different office from January 2027.
For a private person, this is a change in which office handles the file, not in how much tax is due. The notice states that the change does not cover annual PIT returns filed by individuals. It only says which office deals with a category of cases, and the rules for collecting and settling WHT stay the same.
Which cases move to Lublin
According to the notice, the Head of the Lublin Tax Office will be competent for, among others:
- handling declarations and information submitted by payers,
- verification activities concerning WHT on foreign individuals,
- tax proceedings on finding an overpayment or on a refund of tax,
- issuing opinions on the application of tax preferences.
What payers need to do
- No extra application or notification is needed, because the change of jurisdiction happens by operation of law.
- Cases started and not finished before 1 January 2027 will be handled under the existing rules, so the old office continues with them.
- Declarations and information are still filed through the existing electronic contact channels. Most matters can be handled electronically, by post or through a representative.
The ministry says the centralisation is meant to bring uniform application of the rules and consistent decisions nationwide, and that it will not affect the number of inspections.
Why an expat might care
Many expats are paid by a Polish company while they are tax residents elsewhere, or receive Polish-source income such as royalties or fees for services while living abroad. If that is you, the person who withholds the tax is the Polish payer, and it is the payer who files with the tax office. If you rely on a refund or a certificate that depends on a tax treaty, ask the payer or your adviser which office now holds the file from January 2027. Whether a particular payment is subject to WHT, and at what rate, depends on the type of income and any tax treaty. This article does not cover those rules.
Residents who file their own annual PIT in Poland are not affected by this change.
Check the Journal of Laws entry of 24 September 2026 and the KAS notice for the exact wording. This guide is general information and not tax advice.
Frequently asked questions
Do the withholding tax rules change in 2027?
No. According to the Ministry of Finance, the taxation rules do not change. Only the office that handles the cases changes.
Which office will handle WHT for foreign individuals?
From 1 January 2027, the Head of the Lublin Tax Office (Lubelski Urząd Skarbowy w Lublinie) for the whole of Poland.
Does this affect my annual PIT return?
No. The notice states that the change does not cover annual PIT returns filed by individuals.
What happens to cases already open?
Cases started and not completed before 1 January 2027 will continue under the previous rules.
