How to File a PIT Tax Return in Poland as a Foreign Worker

What Is PIT and Who Has to File?

PIT stands for Podatek dochodowy od osób fizycznych — Poland's personal income tax. Anyone who earns income in Poland during the year is required to file a PIT return: Polish citizens and foreign workers alike, whether under an employment contract, a civil-law contract (umowa zlecenia), or another arrangement.

The Polish tax year runs from 1 January to 31 December. The filing deadline is 30 April of the following year (e.g., return for 2026 must be filed by 30 April 2027).

Are You a Tax Resident of Poland?

If you spent 183 days or more in Poland during the calendar year, Polish law considers you a Polish tax resident. As a resident, you must declare your worldwide income. If you spent fewer than 183 days, you only declare income earned in Poland.

Poland has double taxation treaties with Ukraine, Belarus, Georgia, and many others — so the same income will not be taxed twice.

Your PIT-11: The Document That Makes It Simple

Before filing, your employer must provide a PIT-11 statement by 28 February of the following year. It shows: your total income for the year, tax withheld by the employer, and social insurance (ZUS) contributions. If you worked for multiple employers, each issues a PIT-11 — combine all in one return.

Which Form Do You Need?

Most employees file using PIT-37 — designed for workers whose income tax was collected by an employer. In practice, you may not need to fill it in at all, thanks to Twój e-PIT.

Tax Rates and the Tax-Free Allowance

Poland uses a two-band system: 12% on annual income up to 120,000 PLN; 32% on income above that. Since 2022, there is a tax-free allowance of 30,000 PLN per year. If your total income was below 30,000 PLN, you owe no income tax — and any tax withheld by your employer will be refunded in full.

Twój e-PIT: Your Return, Already Filled In

The Polish government runs Twój e-PIT at podatki.gov.pl. The system automatically collects data from your employers and prepares a pre-filled return. You just log in, check the figures, and click to confirm — typically under ten minutes.

To access it you need a Profil Zaufany (Trusted Profile) — a free digital ID for Polish government services, obtainable through many Polish banks' internet banking apps.

Step-by-Step Guide

1. Collect your PIT-11 — from each employer by 28 February.
2. Log in to podatki.gov.pl — using your Profil Zaufany.
3. Open your Twój e-PIT — the pre-filled return is waiting for you.
4. Review and submit — verify the figures match your PIT-11 and click Send (Wyślij).
5. Enter your Polish bank account number — refunds are paid to Polish accounts only.
6. Wait for your refund — the tax office processes it within 45 days.

Practical Tips

• File early. February or March means a faster refund and time to fix any errors.
• Set up Profil Zaufany now — many Polish banks let you do it in minutes via their app.
• Check even if you think there is nothing to gain. If you worked part of the year or earned under 30,000 PLN, you are likely owed a refund.
• Multiple employers? Ensure all PIT-11 data is captured in Twój e-PIT.
• Filing is free — do not pay third parties to do something you can do yourself at no cost.

The Bottom Line

Filing a PIT return in Poland is far simpler than it sounds. Twój e-PIT does the heavy lifting — your job is to log in, verify, and confirm. With the 30,000 PLN tax-free allowance, many foreign workers receive a meaningful refund. Check yours before 30 April.

Working in Poland through Nexflow and have questions about your PIT-11? Reach out — we are here to help.