Filing a Personal Income Tax Return in Poland is a mandatory obligation for individuals earning income within the country. Whether you’re a Polish citizen, an EU national working in Warsaw, or a foreign freelancer living in Krakow, understanding how to file PIT in Poland is essential. This in-depth guide covers the basics, forms, deadlines, tax rates, filing options, and how you can stay compliant.
Understanding PIT: The Basics
What is PIT?
PIT stands for “Podatek dochodowy od osób fizycznych,” which translates to Personal Income Tax. This tax applies to individuals, not corporations, and includes various sources of income, such as employment, self-employment, rental, pensions, and capital gains. The Personal Income Tax Return must be submitted annually, and non-compliance can lead to legal and financial consequences.
Who Needs to File PIT in Poland?
If you meet any of the following conditions, you are required to file a Personal Income Tax Return:
- You are a Polish tax resident (stay in Poland for more than 183 days or have your center of life here)
- You earn Polish-sourced income (employment, rental, freelance work, etc.)
- You are a non-resident but earned income in Poland
- You are a Polish resident and received income from foreign sources
Even if your income was taxed at the source (e.g., by an employer), you still need to submit an annual return.
Polish Tax Residency Explained
Determining your tax residency is crucial for filing the correct type of Personal Income Tax Return. A person is considered a Polish tax resident if:
- They reside in Poland for more than 183 days in a tax year, or
- Their personal or economic center of interest is in Poland
Residents pay tax on worldwide income, while non-residents are taxed only on Polish-sourced income.
Income Types That Require PIT Filing
You must file a PIT return for the following income sources:
- Employment (UoP contracts, civil-law contracts)
- Self-employment or freelancing
- Rental or lease income
- Income from abroad
- Capital gains (stocks, bonds, crypto, real estate)
- Pensions, annuities
- Royalties or copyright payments
- Agricultural income exceeding exemption limits
Remember: All taxable income local or foreign must be declared in your Personal Income Tax Return if you’re a resident.
Tax Rates and Thresholds in Poland
As of the latest regulations:
- Income up to PLN 120,000 is taxed at 12%
- Income above PLN 120,000 is taxed at 32%
- Income above PLN 1 million attracts a 4% solidarity tax
Additionally, a 9% health contribution is deducted but is non-tax-deductible. The first PLN 30,000 of income is tax-free.
PIT Forms: Which One Should You Use?
Each form corresponds to a different type of income. Filing the right form is essential for your Personal Income Tax Return:
PIT-37:
- Used by employees, retirees, or contractors
- Income taxed at source by a Polish payer
PIT-36:
- For individuals with non-taxed-at-source income (e.g., business, freelance, or foreign income)
PIT-28:
- For individuals under lump-sum taxation (ryczałt)
PIT-38:
- Capital gains (e.g., sale of shares, cryptocurrency)
PIT-39:
- For income from the sale of real estate
Make sure to review instructions provided by the Ministry of Finance for the correct usage of each form.
Step-by-Step Process to File PIT in Poland
Step 1: Collect Your Documents
Ensure you have the following:
- PIT-11 from employer(s)
- Income and expense records
- Proof of deductions (health expenses, internet bills, charitable donations)
- Foreign income certificates (if applicable)
- PESEL or NIP number
- Details of eligible tax credits and reliefs
Step 2: Choose the Correct Form
Identify which PIT form suits your income profile. Most employees use PIT-37, while freelancers and business owners use PIT-36.
Step 3: Use the e-Deklaracje Platform
The most convenient way to file PIT in Poland is online:
- Go to https://www.podatki.gov.pl
- Use the “Twój e-PIT” system (pre-filled tax return)
- Make corrections if necessary and approve it
- Submit using your trusted profile (Profil Zaufany) or e-ID
Step 4: Submit Before the Deadline
Timely filing is key. Submit by:
- April 30 for PIT-36, PIT-37, PIT-38, PIT-39
- February 28 for PIT-28
Failure to meet deadlines may lead to penalties or delay in refunds.
Step 5: Wait for Tax Refund or Make Payment
If you’ve overpaid, refunds are issued within:
- 45 days for e-filing
- 90 days for paper submission
If underpaid, pay your dues immediately to avoid penalties. Payments can be made via bank transfer using your unique tax ID (Mikrorachunek).
Available Deductions and Reliefs
Taxpayers can reduce their taxable income through deductions:
- Child tax credit
- Internet expenses (up to PLN 760/year)
- Rehabilitation relief
- Charitable donations (up to 6% of income)
- Expenses on medicine or equipment for disabilities
- Pro-family deductions (for multiple children)
- Deduction for working pensioners (ulga dla pracujących emerytów)
- Energy-efficient home renovations (ulga termomodernizacyjna)
You must attach documentation to your Personal Income Tax Return to claim these.
Filing PIT as an Expat or Foreigner
Poland generally treats expats living and working in the country as tax residents if they meet the residency rules. Double taxation treaties that Poland has signed with over 90 countries prevent the same income from being taxed twice.
Common Scenarios:
- A UK citizen working remotely from Poland
- An Indian IT freelancer invoicing foreign clients
- A German retiree receiving pensions in Poland
All must file a Personal Income Tax Return if resident in Poland. Use Form PIT/O to declare and deduct foreign tax paid.
Penalties for Late or Incorrect PIT Filing
Failure to file PIT in Poland accurately or on time may result in:
- Fines ranging from PLN 300 to several thousand
- Default interest (currently 16.5% annually)
- Additional penalties for repeated violations
- Withholding of tax refunds or loss of eligibility for deductions
PIT Filing Tips for Accuracy
- Use government-authorized platforms
- Keep digital copies of every receipt and invoice
- Reconcile foreign income with currency conversion
- Avoid errors in PESEL/NIP numbers
- Consider hiring a tax advisor for complex cases
- Double-check deduction limits and documentation
Filing for Couples and Joint Returns
Married couples may file a joint Personal Income Tax Return under certain conditions:
- Must be married the entire tax year
- Must be Polish tax residents
- Both must consent to joint filing
Joint filing often results in tax savings due to income averaging.
PIT and Self-Employed Professionals
Freelancers, sole traders, and self-employed professionals must file using PIT-36 or PIT-28, depending on their taxation form.
- Flat-rate or progressive income tax applies
- Business-related expenses can be deducted
- Keep thorough financial records for audit purposes
- Pay social security (ZUS) contributions monthly
Late ZUS payments may affect your tax liability. Consult a specialist if managing multiple income streams.
Recent Changes in PIT Law (2024–2025)
Poland has introduced a few recent updates that impact your Personal Income Tax Return:
- New thresholds for social security contributions
- Modified calculation methods for freelancers under lump-sum regime
- Increased oversight for foreign income declarations
- e-PIT system improvements with automatic pre-filling
- Enhanced integration with banking systems for faster refunds
Stay updated via https://www.podatki.gov.pl/
How Ease to Compliance Helps You
Filing a Personal Income Tax Return in Poland doesn’t have to be stressful. At Ease to Compliance, our firm provide complete support for:
- Choosing the correct PIT form
- Reviewing and calculating your income and deductions
- Filing your PIT online or offline
- Managing foreign income and double tax treaties
- Ensuring compliance with Polish tax law and avoiding penalties
Our team handles everything so you can avoid mistakes and receive any tax refund due to you on time and stress-free.
Conclusion
Filing your Personal Income Tax Return in Poland may seem complex, but with the right knowledge, tools, and expert support, it becomes a manageable process. From choosing the correct PIT form to understanding deductions and complying with deadlines, proper tax filing ensures you avoid penalties and possibly receive a refund.
Whether you’re a resident employee, a freelancer, or an expat earning foreign income, staying compliant with Polish tax laws is essential. If you need assistance or have questions specific to your tax situation, contact us at Ease to Compliance. Our team is here to help you navigate the PIT filing process smoothly and accurately.
FAQs on Personal Income Tax Return in Poland
Question 1. Can I correct a PIT return after submission in Poland?
Answer: Yes, if you made a mistake in your Personal Income Tax Return, you can submit a correction (korekta PIT) within 5 years from the original deadline. You must provide a justification for the correction.
Question 2. Do students need to file a PIT return in Poland?
Answer: Students may need to file a PIT return if they earned income from internships, part-time jobs, or freelance work. Even if income is low, filing may help recover overpaid tax.
Question 3. What happens if I leave Poland before the PIT filing deadline?
Answer: If you leave Poland before April 30, you are still required to file your Personal Income Tax Return for income earned in the previous year. You can file online from abroad or authorize a tax representative.
