Polish PIT Tax Return: A Guide for Foreign Temporary Workers

Working in Poland on a zlecenie contract or employment agreement? At the end of the tax year, you may be required to file a PIT tax return with the Polish tax authorities. For many foreign workers, this is their first encounter with the Polish tax system. This guide explains everything step by step.

Who Must File a PIT Return in Poland?

Your obligation to file a tax return depends on your tax residency status:

• Tax resident: if you spend more than 183 days in Poland in a calendar year, or if your centre of vital interests is in Poland (family, permanent home), you are a Polish tax resident. You must declare all your income — from Poland and abroad.
• Non-resident: if you spend fewer days in Poland, you pay tax only on income earned in Poland. You may benefit from a double taxation treaty between Poland and your home country.

Most seasonal and temporary workers who spend a full season in Poland qualify as tax residents and must file a return.

Which PIT Form Do You Need?

• PIT-37: the standard form for employees who received income exclusively through an employer (the employer is the tax remitter). This covers the vast majority of temporary workers on zlecenie or employment contracts.
• PIT-36: for individuals with income from multiple sources, including self-employment or foreign income.
• PIT-28: for those taxed under the flat-rate lump-sum system (less common for standard employees).

If you worked solely on a zlecenie or employment contract, PIT-37 is your form.

Understanding Your PIT-11

Your employer (or staffing agency such as Nexflow) is legally required to issue you a PIT-11 certificate by the end of February of the following year. This document shows your total earnings and the advance income tax already withheld by your employer throughout the year. It is the key input for completing your annual return.

• Check whether your employer sent the PIT-11 by email or post
• PIT-11 data is also available in the e-Urząd Skarbowy system if your employer submitted it electronically
• If you have not received your PIT-11, contact your employer's HR department — you have a legal right to this document

Filing Online via e-Urząd Skarbowy

The easiest way to file is through e-Urząd Skarbowy (e-US) at podatki.gov.pl. The system automatically retrieves employer-submitted data and pre-fills your return:

1. Log in using your Profil Zaufany (trusted digital identity), the mObywatel app, or the data from your PIT-11
2. Select "Twój e-PIT" — the system will show your pre-completed return
3. Review the figures, add any deductions or reliefs you are entitled to
4. Confirm and submit — the process takes just a few minutes

If you do not actively file or reject your e-PIT by April 30, the system automatically accepts the pre-filled return (for PIT-37 and PIT-38). This is convenient, but always review first — you may be entitled to deductions that the pre-filled version does not include.

Key Deadline: April 30

Annual PIT returns for the previous tax year must be submitted by 30 April. For income earned in 2029, the deadline is 30 April 2030. Missing the deadline when you have a tax liability results in late payment interest. However, if you are due a refund, you can still file late — the refund will arrive within 45 days of submission.

Youth Relief (Ulga dla Młodych / PIT-0)

If you are under 26 years old and working in Poland on an employment or zlecenie contract, you may qualify for the youth relief (zerowy PIT) — an income tax exemption on earnings up to 85,528 PLN per year. Your employer should apply this relief automatically when calculating payroll. Check your PIT-11 to confirm: if the relief was applied, the advance tax withheld should be zero or reduced.

Working Only Part of the Year

If you worked in Poland for only a few months, you may actually be entitled to a tax refund. Here is why: employers withhold advance tax each month calculated on the assumption that your income continues at the same rate all year. If you earned less in total, the tax already withheld may exceed your actual annual liability. Filing a return is the only way to reclaim this overpayment — the refund is typically processed within 45 days of submission.

Useful Deductions and Reliefs

When filing, check whether you qualify for any deductions:

• Standard employee deductible costs (koszty uzyskania przychodu): 250 PLN/month for local workers, 300 PLN/month if commuting from another locality
• Tax-reducing amount (kwota zmniejszająca podatek): 3,600 PLN annual reduction in tax for residents earning up to 120,000 PLN
• Internet relief (ulga internetowa): up to 760 PLN deduction for internet service costs
• Charitable donations: deductible up to 6% of income for qualifying organisations

Getting Help

If you are unsure about any aspect of filing:

• Visit your local tax office (urząd skarbowy) — they provide free assistance to taxpayers
• Call Krajowa Informacja Skarbowa: 801 055 055 or +48 22 330 0330 (English available)
• Contact Nexflow — our team can point you to a tax adviser who speaks your language