How do foreigners file taxes (PIT) in Poland?

Short answer:

If you earn income in Poland you generally file an annual PIT return by 30 April for the previous year, most easily through the Twój e-PIT service. You are a Polish tax resident if your centre of vital interests is in Poland or you stay here more than 183 days in a tax year; residents are taxed on worldwide income, non-residents on Polish income only.

What are the tax rates?

For most people the scale is 12% up to 120,000 zł of taxable income and 32% above that. Taxpayers have a tax-reducing amount (equivalent to a tax-free allowance of 30,000 zł). Details and exceptions (for example young taxpayers, relief for families) are on podatki.gov.pl.

How do I file?

  1. Your employer sends you form PIT-11 (by the end of February).
  2. From 15 February the tax office makes a prepared return available in Twój e-PIT.
  3. Check the data, add reliefs (children, joint filing with spouse) and approve it – deadline 30 April.
  4. If you do nothing, some returns (PIT-37 and PIT-38) are accepted automatically on 30 April.

What about double taxation?

Poland has double taxation treaties with many countries (including Ukraine, Belarus, Turkey, India and EU states). Depending on the treaty you may avoid paying tax twice on the same income. Check the list on podatki.gov.pl or ask a tax adviser.

See also

How can a foreigner get a PESEL number in Poland?

How to get a PESEL number as a foreigner in Poland: free of charge, automatic after registering your address for over 30 days, or by application at the commune office.

Otwórz →

How do I apply for a residence permit and residence card in Poland?

Residence permit in Poland: apply to the voivode through the MOS system; official fees are 340 zł (temporary stay) or 440 zł (single permit), plus 100 zł for the card.

Otwórz →

How does health insurance (NFZ) work for foreigners in Poland?

Health insurance in Poland for foreigners: employees and contractors are covered through ZUS contributions; others can buy voluntary NFZ insurance (835.04 zł/month in Q2 2026).

Otwórz →

How do I register my address (meldunek) in Poland as a foreigner?

Register your address in Poland within 30 days of arrival for stays over 3 months (temporary) or permanently – free, online on gov.pl or at the commune office.

Otwórz →

Najczęstsze pytania

What is the PIT deadline for 2026?

30 April 2027.

Who is a Polish tax resident?

A person whose centre of vital interests is in Poland or who stays in Poland more than 183 days in a tax year.

Do I need PESEL to file PIT?

If you have no PESEL, you use your tax identification number (NIP). Ask the tax office how to get one.

Can foreigners claim reliefs?

Some reliefs (e.g. for children, joint filing) depend on residence and treaty rules. Check the conditions.

Where can I ask questions?

The National Revenue Information line (KIS) and tax offices; links on podatki.gov.pl.

Źródła

Last updated: 2026-11-04.