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Mortgage in Poland on a management contract or a board appointment: how banks count your income

How Polish banks assess income from a management contract (kontrakt menedżerski) or a board appointment (powołanie): tax form, term and dismissal, invoicing through your own company and documents.

Piotr Sułkowski · mortgage expert, KNF RHA0013513
Updated:

In short

Polish banks accept income from a management contract and pay for a board appointment. For tax purposes both are personally performed activity, so you receive a PIT-11 form and the bank counts the income from it and your bank statements. Banks usually treat a management contract like a contract of mandate: they want several to twelve months with the same company and check how long the contract runs after the application. With a board appointment the term of office and the resolution on pay matter, because a board member can be dismissed at any time.

Four ways a manager is paid

  • Employment contract with the company. The bank treats it like any salaried job.
  • Management contract (kontrakt menedżerski). Personally performed activity under art. 13(9) of the Polish PIT Act. The company withholds tax and issues a PIT-11. Pension, disability and accident contributions are mandatory. Banks usually assess it like a contract of mandate.
  • Board appointment by resolution (powołanie), without a contract. Personally performed activity under art. 13(7). Since 2022 a health contribution is due on this pay. The company issues a PIT-11.
  • Management services invoiced from your own business. Some banks assess it like self-employment, usually after 12 months.

What the bank checks

Under the Polish Commercial Companies Code a board member can be dismissed at any time. A management board term in a joint-stock company lasts up to 5 years. The bank therefore looks at how much of your term is left, the resolution on your pay, how long you have held the role, and for a management contract its end date and notice period. Some banks name management contracts in their own documents and require a minimum period with the same company, others assess them case by case.

Invoicing through your own company

In a judgment of 5 February 2026 (II FSK 637/23) the Supreme Administrative Court held that a board member's income from a management agreement concluded through their sole proprietorship is personally performed activity, not business income, so the 19% flat tax does not apply. Check the tax treatment with a tax adviser before you sign.

The full description in Polish, with a document checklist and tips: Kontrakt menedżerski i powołanie do zarządu a kredyt hipoteczny.

Frequently asked questions

Can I get a mortgage in Poland on a management contract?

Yes. It is income from personally performed activity with a PIT-11. Banks usually treat it like a contract of mandate and want about 6–12 months with the same company.

Is pay for a board appointment enough for a mortgage?

Yes. Banks count it from the company certificate, the PIT-11 and bank statements, and also look at your term of office, because a board member can be dismissed at any time.

Is it better to invoice from my own company?

Not always. Some banks then require 12 months of business history, and for board members the income may still be taxed as personally performed activity.

Sources

  1. Polish PIT Act, art. 13(7) and 13(9) (ISAP, Polish)
  2. Commercial Companies Code, art. 203 and 368–370 (ISAP, Polish)
  3. KPMG: Supreme Administrative Court judgment II FSK 637/23 (Polish, 12.02.2026)
This guide describes general rules and typical bank practice as of October 2026. Details

It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.

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