Becoming a tax non-resident is relatively simple. However, once this status is acquired, the taxpayer must consider how to pay Personal Income Tax (PIT): which rates apply to which types of income, whether deductions can be applied to reduce taxable income, and how taxes should be paid if the non-resident is a sole proprietor. These questions are often overlooked. Yet, a non-resident may be not only unpleasantly surprised by the amount of PIT withheld from their income but may even find themselves in a situation where the tax payable exceeds the income on which the tax is assessed.