Rules for the Taxation of Seafarers
A seafarer performing salaried work outside Poland and earning income from such work without the intermediary of a withholding agent is obliged to pay advance income tax at a rate of 12% of such income (a higher rate may also be applied).
The deadline for paying the advance falls on the 20th day of the month following the month in which the seafarer returned to Poland. Where the advance payment deadline falls after the end of the tax year, the tax due is payable before the deadline for filing the annual return. Therefore, the seafarer is obliged to pay advances on personal income tax without being called upon by the tax authority. This is a statutory obligation incumbent on the taxpayer.
It is possible for the taxpayer to be released from this obligation following the tax authority’s acceptance of an application for limitation of advance tax payments (colloquially known as an “abolition application”). This entitlement derives from Art. 22 § 2a of the Tax Ordinance Act.
Abolition relief is available where the double taxation treaty concluded by Poland with the other state provides for the proportional credit method. It should be noted that Poland has acceded to the Multilateral Convention (“MLI”), which modifies many double taxation treaties. It is therefore necessary to verify whether and how the MLI affects the treaty – this is set out in the so-called synthesised texts.
Where Poland has not concluded a treaty for the avoidance of double taxation (a “treaty-free” situation), the proportional credit method likewise applies to income earned in such a state.
Source State for Income and Offshore Units
For seafarers working on specialist units (FPSOs, FSOs, cable-laying vessels, research vessels), the question of determining the source state becomes additionally complex. As confirmed by the NSA in its judgment of 29 January 2026 (II FSK 702/23), if a vessel is not operated in international transport, Art. 14(3) of the Polish-Norwegian Convention does not apply. The source state is then not Norway (the shipowner’s registered office) but the state in whose territorial waters, on whose continental shelf or in whose exclusive economic zone the unit actually operates – e.g., Ghana, Brazil, Angola or Guyana.
This has significant consequences: if Poland has not concluded a double taxation treaty with that state (a treaty-free situation), the income is taxed under the proportional credit method – but abolition relief is available only in respect of the portion of income on which tax has actually been paid abroad (general tax ruling of the Minister of Finance No. DD4.8201.1.2019). In situations covered by a tax convention, however, this question is disputed – the NSA in its judgment of 15 December 2025 (II FSK 785/22, seven-judge panel) held that actual payment of tax abroad does not condition the application of the treaty or entitlement to the relief.
A separate problem arises where the seafarer relies on a convention with the state of the vessel’s effective management (e.g., the United Kingdom or Norway) but is unable to demonstrate that any tax liability arises in that state. The WSA in Gdańsk in its judgment of 4 February 2026 (I SA/Gd 935/25) held that the absence of a conflict of taxing claims precludes the application of the treaty – this position, however, remains in tension with the NSA’s thesis in II FSK 785/22. The divergence requires individual assessment in each case, taking into account the specific convention and facts.
PIT Exemption (Art. 21(1)(23c)) vs. Abolition Relief (Art. 27g) – Which Route to Choose?
Polish tax law provides two separate instruments available to a seafarer working abroad. The choice between them is of critical importance – particularly when filing an application for limitation of advance PIT payments.
Art. 21(1)(23c) of the PIT Act provides a full PIT exemption, requiring the cumulative satisfaction of stringent conditions: an EU/EEA flag, carriage of cargo or passengers in international shipping, a minimum of 183 working days in the year, and a certificate under Art. 21(35). Art. 27g of the PIT Act provides abolition relief – it does not exempt income from tax but allows the deduction of the difference resulting from the application of a less favourable settlement method.
The WSA in Gdańsk in its judgment of 18 February 2026 (I SA/Gd 951/25) demonstrated how costly a mistake in the choice of legal basis can be. A seafarer whose Cyprus-flagged vessel operated in international shipping on behalf of a UK-managed enterprise relied solely on Art. 21(1)(23c) but failed to demonstrate the probability that its conditions were met. When, at the appeal stage, he attempted to “switch” to abolition relief under Art. 27g, the court held that the taxpayer’s application defines the scope of the proceedings and that a change of legal basis at the appeal stage is inadmissible.
The choice of route should therefore be carefully considered before the application is filed – taking into account the vessel’s flag, the shipowner’s registered office, the applicable tax convention, and the documentation available.
Robert Nogacki – licensed legal counsel (radca prawny, WA-9026), Founder of Kancelaria Prawna Skarbiec.
There are lawyers who practice law. And there are those who deal with problems for which the law has no ready answer. For over twenty years, Kancelaria Skarbiec has worked at the intersection of tax law, corporate structures, and the deeply human reluctance to give the state more than the state is owed. We advise entrepreneurs from over a dozen countries – from those on the Forbes list to those whose bank account was just seized by the tax authority and who do not know what to do tomorrow morning.
One of the most frequently cited experts on tax law in Polish media – he writes for Rzeczpospolita, Dziennik Gazeta Prawna, and Parkiet not because it looks good on a résumé, but because certain things cannot be explained in a court filing and someone needs to say them out loud. Author of AI Decoding Satoshi Nakamoto: Artificial Intelligence on the Trail of Bitcoin’s Creator. Co-author of the award-winning book Bezpieczeństwo współczesnej firmy (Security of a Modern Company).
Kancelaria Skarbiec holds top positions in the tax law firm rankings of Dziennik Gazeta Prawna. Four-time winner of the European Medal, recipient of the title International Tax Planning Law Firm of the Year in Poland.
He specializes in tax disputes with fiscal authorities, international tax planning, crypto-asset regulation, and asset protection. Since 2006, he has led the WGI case – one of the longest-running criminal proceedings in the history of the Polish financial market – because there are things you do not leave half-done, even if they take two decades. He believes the law is too serious to be treated only seriously – and that the best legal advice is the kind that ensures the client never has to stand before a court.
