Taxes for Foreigners in Poland 2026: PIT, PIT-11 and Refunds
How income tax works for foreign workers in Poland: PIT-11 from your employer, your PIT return, tax residency, refunds and the youth relief for under-26s.
Foreigners who work in Poland pay income tax (PIT) like Polish workers: the employer deducts a tax advance from every salary, sends you a PIT-11 summary after the year ends, and you file an annual PIT return – often getting a refund. Your tax residency decides whether Poland taxes your worldwide income or only income earned in Poland.
Key takeaways
- Tax is deducted from your salary every month as an advance (zaliczka na podatek).
- After the year ends, your employer gives you PIT-11 – usually by the end of February.
- You file your annual return – most employees use PIT-37 – usually by 30 April.
- If too much tax was deducted, you get a refund.
- Workers under 26 may be exempt from income tax up to an annual limit (ulga dla młodych).
- Tax residency depends mainly on where you live and how long you stay.
How tax is taken from your salary
Each month your employer calculates and pays:
| Deduction | What it is |
|---|---|
| ZUS social contributions | Pension, disability, sickness insurance |
| Health contribution | Access to public health care (NFZ) |
| Income tax advance (PIT) | Prepayment of your annual income tax |
Most employees in Poland pay the lowest tax rate of 12% on their income, after deductions. Higher earners pay a higher rate on income above an annual threshold. A tax-free amount reduces your tax – the employer applies it monthly if you submit a PIT-2 form to them.
Tip: ask your employer for a PIT-2 form when you start working. Without it, more tax may be deducted each month (you can get it back in your annual return).
PIT-11: your annual tax summary
After the end of the year, every employer you worked for prepares a PIT-11. It shows:
- your total income,
- ZUS and health contributions paid,
- tax advances deducted.
If you have several employers, you will get several PIT-11 forms. Keep them all. Make sure the employer has your current address – also if you left Poland – so the form reaches you.
Filing your annual tax return
Most employees file PIT-37. You can do it:
- online through the government service Twój e-PIT (on podatki.gov.pl) – your return is often pre-filled from PIT-11 data,
- on paper at the tax office (urząd skarbowy).
For Twój e-PIT you usually log in with your PESEL and income details, or with a trusted profile. That is one more reason to have a PESEL number.
If you do nothing, Twój e-PIT may accept the pre-filled return automatically at the deadline – but check it anyway, especially if you want to claim reliefs.
Tax refund (zwrot podatku)
You may get money back if:
- you worked only part of the year,
- you did not submit PIT-2 to your employer,
- you qualify for the youth relief but it was not applied,
- you had several employers and too much was deducted.
The refund goes to the bank account you give in your return. Use a Polish account or check whether a foreign account is accepted.
Warning: be careful with paid “tax refund services” on social media. Never give your login data or passport scans to unknown people. Filing a simple PIT-37 yourself online is free.
Youth relief (ulga dla młodych)
If you are under 26, your income from an employment contract (umowa o pracę) or a mandate contract (umowa zlecenie) can be exempt from income tax up to an annual limit. You still pay ZUS and health contributions on an employment contract. Foreigners can use the relief on the same terms if they are taxed in Poland. Check the current limit on gov.pl.
Tax residency – are you a Polish tax resident?
| Tax resident in Poland | Non-resident | |
|---|---|---|
| Typical situation | You live in Poland more than 183 days a year, or your centre of personal or economic interests is here | Short stay, family and home abroad |
| What is taxed in Poland | Your worldwide income | Only income earned in Poland |
Double taxation treaties between Poland and many countries (for example India, the Philippines, Nepal) decide which country can tax which income. If you are unsure about your status, ask the tax office or a tax adviser. A certificate of residence from your home country may be needed in some situations.
Contract type and taxes
| Contract | Tax and contributions |
|---|---|
| Employment contract (umowa o pracę) | Full ZUS, health insurance, tax advances |
| Mandate contract (umowa zlecenie) | ZUS in most cases, health insurance, tax advances |
| Temporary agency work | Usually an employment contract with the agency |
More about contracts: employment contracts in Poland. For pay calculations, see the minimum wage in Poland 2026.
Checklist
- Give your employer a PIT-2 form at the start.
- Keep your address updated with every employer.
- Collect all PIT-11 forms after the year ends.
- File your PIT-37 on time.
- Check if you can claim youth relief or a refund.
Work legally, pay fair taxes
Legal work means you are insured and can get your tax money back. Register for free in JobPartner to find agencies that employ people legally. See also our legalization overview.
FAQ
Do foreigners pay income tax in Poland?
Yes. If you work in Poland, your employer deducts income tax advances (PIT) from your salary every month, just like for Polish workers.
What is PIT-11?
PIT-11 is the annual statement your employer prepares, showing your income, contributions and tax advances for the year. You use it to file your annual tax return.
Can I get a tax refund in Poland?
Often yes. If more tax was deducted during the year than you actually owe, for example because you worked only part of the year or qualify for a relief, the tax office returns the difference after you file your PIT return.
What is the youth relief for under-26s?
Workers under 26 can be exempt from income tax on employment and mandate contract income up to an annual limit. Check the current limit and conditions on gov.pl.
This article is for information purposes only and is not legal advice. Laws change – check the current rules on gov.pl or ask our recruiter.