Leaving the UK

Do I pay UK tax if I move to Poland?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 6 August 2026. Last reviewed 6 August 2026.

The short answer

Yes, you can still pay UK tax after moving to Poland. The UK taxes your worldwide income until you break UK residence under the Statutory Residence Test, and some income stays UK-taxable even after that, including UK rental profits and gains on UK property. Once you become Polish tax resident, Poland taxes your worldwide income too, so the aim is a clean UK exit with the UK-Poland treaty deciding which country taxes what.

You remain taxable in the UK on your worldwide income until you become non-resident under the Statutory Residence Test.
If you leave part-way through a tax year, split-year treatment can tax you as non-resident from your departure date, claimed on the SA109 pages of your return.
UK rental profits, UK government service pensions and gains on UK property stay UK-taxable after you leave, and property sales must be reported and paid within 60 days.
Returning to the UK within five years can pull gains and certain income realised while away back into UK tax.
Poland taxes residents on worldwide income at 12% up to PLN 120,000 and 32% above, with a flat 19% option for business income.
Poland's return relief can exempt up to PLN 85,528 of employment or business income a year for four years if you become Polish tax resident after at least three years of non-residence.

Breaking UK residence

Moving alone changes nothing: you stay UK tax resident, and taxable on worldwide income, until you become non-resident under the Statutory Residence Test. Most people who leave part-way through a tax year rely on split-year treatment, which taxes you as non-resident from your departure date rather than from the following 6 April. That claim is made on the SA109 residence pages of a Self Assessment return. If you are not in Self Assessment, form P85 tells HMRC you have left and lets you reclaim any overpaid PAYE, though HMRC says you do not need to file one if you are sending a return for the year you leave.

What stays UK-taxable after you go

Non-residents still pay UK tax on UK-source income. Rental profits are taxed under the Non-Resident Landlord Scheme, UK government service pensions usually remain taxable in the UK, and any sale of UK property must be reported and the tax paid within 60 days of completion, even where nothing is due. Two tails deserve respect. Return to the UK within five years and gains and certain income realised while away can be taxed on your return. And since 6 April 2025, inheritance tax is residence-based, so a long-term UK resident can stay within its scope for up to 10 years after leaving.

What Poland will charge

Poland taxes its residents on worldwide income: 12% up to PLN 120,000 and 32% above it, with a PLN 30,000 tax-free amount. Business income can instead be taxed at a flat 19% or under the lump-sum ryczalt on revenue, and a 4% solidarity levy applies above PLN 1 million a year. Capital gains, dividends and interest are taxed at a flat 19% with no tax-free allowance. The standout is the return relief, ulga na powrot: become Polish tax resident after at least three years of non-residence and up to PLN 85,528 of employment or business income a year can be exempt for four years. It is aimed at Poles heading home, but at least three years of prior UK tax residence can also qualify you. The UK-Poland treaty, in force since 2006, then coordinates the two systems. Our full guide to UK tax when moving to Poland covers the detail.

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Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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