Tax return (PIT) in Poland for foreigners — how and when

If you work in Poland, first establish your tax residence: you are a Polish tax resident if you stay in Poland for more than 183 days in a year OR have your centre of vital interests here (home, family, main source of income). A resident settles all income in Poland (unlimited liability); a non-resident only income earned in Poland. The return (usually PIT-37) is filed by 30 April of the following year, based on the PIT-11 from your employer. Filing often ends with a tax refund.

Step 1: establish your tax residence (this matters most)

You are a Polish tax resident if you meet at least one of two conditions:

a) you stay in Poland for more than 183 days in the tax year (the stay need not be continuous), or
b) you have your centre of personal or economic interests in Poland — home, family, children's school, main source of income.

A resident has unlimited tax liability: they settle all income in Poland, including foreign income. A non-resident has limited liability: tax only on income earned in Poland.

Note for those who arrived after 2022: staying over 183 days does not automatically decide the matter if your permanent centre of life remained in Ukraine — you may still be a Ukrainian resident. The whole situation decides. This is the most common source of errors and tax arrears, so if in doubt, get individual advice.

A costly myth: "my employer is Ukrainian, so Poland has no right to tax". Not true — what counts is where you actually perform the work and where you stay, not where the employer is based.

Step 2: check which document your employer issued

Around January–February your employer issues a document that determines your filing:

PIT-11 — issued for an employment contract (always, regardless of residence) and when you are a Polish resident. You file your annual return based on it.

IFT-1R — issued to non-residents whose income (e.g. from a civil-law contract) was taxed at a flat 20%. You usually don't have to file a return, but you may — sometimes filing under the tax scale (tax-free amount, costs, reliefs) recovers part of the tax.

The employer should give you the PIT-11 or IFT-1R by the end of February.

Step 3: pick the form and file

You file for a given year by 30 April of the following year (2026 tax year → by 30 April 2027). The easiest way is Twój e-PIT at podatki.gov.pl — the tax office pre-fills your return; you check it, add reliefs and accept.

You need a PESEL or NIP number. Leaving Poland does not remove the duty to file.

Reliefs and refunds — what you can use

Foreigners are entitled to reliefs on the same terms as Poles if they file PIT-36 or PIT-37. Worth checking:

Tax-free amount PLN 30,000 — if you earned less, the tax is zero and the advances withheld usually come back in full.
Relief for the young (under 26) — income exempt up to a limit.
Child relief.
Deductible costs, social and health contributions (within statutory scope).

That's why filing very often ends with a tax refund — sometimes several thousand złoty. Don't skip it.

Work out your tax — income-tax calculator (scale, flat, lump-sum) →

Most common mistakes (and how to avoid them)

1. "I only settle in Ukraine." If you live and work in Poland for over half the year or have your centre of life here, the Polish tax office may require settlement of all income. The result: arrears and interest.

2. Wrongly determined residence. Authorities look at reality: where you hold an account, a flat, family, bills, a phone contract.

3. Not filing despite a refund entitlement. A non-resident with IFT-1R has no duty, but often loses money — check whether filing under the scale is better.

4. Double taxation. The Poland–Ukraine double-tax convention provides tie-breaker rules — you won't pay the same tax twice, but you must report it correctly.

FAQ

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