You may become a Polish tax resident if you spend more than 183 days in Poland during the tax year. Tax residency may also arise if your centre of personal or economic interests (centre of vital interests) is in Poland, regardless of the number of days spent there. Double taxation agreements may affect the final determination of your tax residence.
Polish Ministry of Finance — Tax Residence: https://podatki-arch.mf.gov.pl/en/residents/tax-residence/