Poland's treaty dates from 1974 — a replacement was signed in 2013 and never entered into force.
There is a US–Poland income tax treaty and a totalization agreement, both in force, so income tax and social security are each addressable. The detail worth knowing is that the operative treaty is the 1974 one: a replacement signed in 2013 was never ratified, so its provisions have no effect however often they are quoted.
Tax snapshot — Poland
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Sources: IRS Publication 54; IRS Publication 901; US–Poland income tax treaty (1974 — the 2013 replacement was signed and has not entered into force); US–Poland totalization agreement (in force 2009); Rev. Proc. 2025-32. Checked 1 September 2026.
What that means on your return
The 1974 treaty is what governs. A 2013 replacement was signed and never brought into force, and advice written from its text is simply wrong. This is the same signed-is-not-in-force point that catches people on Mexico's totalization agreement and Vietnam's treaty.
Polish rates are 12% and 32%, low by European standards, so on employment income the exclusion often beats the credit — the reverse of the Nordic position. It is a genuine comparison here rather than a formality.
The Polish health contribution is not an income tax and is not creditable on Form 1116. The totalization agreement is what addresses the social security side.
An IKE or IKZE retirement account is tax-favoured in Poland and its US treatment does not follow. Both are reportable, and funds held inside can be PFICs.
The under-26 income tax exemption removes Polish tax without removing US tax — so a young American working in Poland can find the exemption simply hands the revenue to the US.
If you are in Poland as a…
Questions I get about Poland
Which US–Poland tax treaty applies?
The 1974 treaty. A replacement was signed in 2013 but never entered into force, so nothing in it can be relied on.
Is the exclusion or the credit better in Poland?
Often the exclusion, because Polish rates of 12% and 32% are low enough that the credit may not cover the US liability. That is unusual in Europe and worth computing rather than assuming.
Is the Polish health contribution creditable?
No. It is not an income tax, so it does not go on Form 1116. Social security is dealt with by the totalization agreement instead.
I already pay high tax in Poland. Do I still file a US return?
Yes, every year. Citizenship-based taxation does not care what you pay locally. The foreign tax credit usually removes the US liability, but the filing obligation stands, and FBAR and FATCA reporting stand with it.
When is my return due?
15 June, under the automatic extension for filers living abroad. Form 4868 moves it to 15 October, and I file the extension free.
Do I have to file an FBAR for my Polish bank account?
If your foreign accounts together passed $10,000 at any point in the year, yes. You can file it free through FinCEN's own system. The non-willful penalty for not filing is $16,536.
I have not filed for several years. What now?
The Streamlined Foreign Offshore Procedures: three returns, six FBARs and Form 14653 certifying non-willfulness. Penalties are waived. Note that the IRS terminated the separate Delinquent FBAR Submission Procedures around 1 July 2026.
Filing from Poland this year?
Twenty minutes with the Enrolled Agent who will prepare and sign it. Complete return, $599.
An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 17 years in practice, 12 of them as an Enrolled Agent.