Determining Tax Residency
If a foreigner is not a tax resident of Poland but has earned income in Poland, they must settle taxes with the Polish tax office as a non-resident. Here are the key aspects of tax settlement:
- In Poland, a person is considered a tax resident if they:
- Have a center of life interests (center of vital interests) in Poland, or
- Stay in Poland for more than 183 days in a tax year.
- If the foreigner does not meet these conditions, they are treated as a non-resident and are subject to limited tax liability (only income earned in Poland is taxed).
Income Subject to Taxation in Poland
A foreigner must pay taxes in Poland on:
- Salary for work performed in Poland (unless a tax treaty applies).
- Income from business activity conducted in Poland.
- Income from real estate located in Poland.
- Capital gains (e.g., dividends, interest, stock market profits) – subject to international tax agreements.
Tax Return Submission
- PIT-37 Form – for income from employment or civil law contracts.
- PIT-36 Form – for income from business activity.
- PIT-38 Form – for capital gains.
- PIT-39 Form – for income from the sale of real estate.
- Deadline: April 30 of the following year.
Double Taxation Agreements
- If Poland has a Double Taxation Agreement (DTA) with the foreigner’s country of residence, it may affect taxation.
- Two common methods to avoid double taxation:
- Exemption with progression – income earned in Poland is exempt in the country of residence but affects the tax rate there.
- Credit method – income is taxed in both countries, but tax paid in Poland is deducted from tax in the country of residence.
Pesel/NIP number
To file taxes in Poland, a non-resident should obtain a PESEL (Polish identification number for tax purposes) or NIP (Tax Identification Number) if conducting business.
Filing Obligation
- If income was taxed at a flat withholding tax rate (e.g., 20% on civil law contracts), a tax return may not be required.
- Otherwise, a PIT declaration must be submitted, and a tax refund may be requested if overpaid.
How to File a Tax Return in Poland?
A foreigner who has earned income in Poland and wants to file a tax return can do so in several ways. Below is a detailed process:
Preparing Documents
Before filing a tax return, prepare the following:
- PESEL or NIP number – mandatory for tax filing (if you don’t have one, obtain it from the tax office).
- PIT-11, PIT-8C, PIT-40A forms – if income comes from a Polish employer, accounting office, or financial institution.
- Contracts or other documents proving income – for business activity, rental income, etc.
- Tax residence certificate – if you want to benefit from a Double Taxation Agreement.
- Documents proving tax paid in Poland – in case of foreign tax credits.
Choosing a Filing Method
You can submit your tax return in three ways:
A) Electronically – e-PIT (Online)
The easiest method if you have access to a Polish trusted profile or a qualified electronic signature.
- Go to podatki.gov.pl → e-Urząd Skarbowy.
- Select Twój e-PIT or e-Deklaracje.
- Log in via:
- PESEL and previous year’s income amount (if you filed a PIT in Poland before).
- Trusted Profile (Profil Zaufany) (if available).
- Online banking (some Polish banks support login to the e-Tax Office).
- Fill in and submit the appropriate form (e.g., PIT-37 for employment income).
- Download and keep the UPO (Official Receipt Confirmation) as proof of submission.
Non-residents may not have access to Twój e-PIT, so methods B or C may be more suitable.
B) In Person – at the Tax Office
If you cannot submit an e-PIT, you can print the form and submit it in person:
- Download the correct PIT form from podatki.gov.pl → PIT Forms.
- Fill out the form manually or electronically.
- Go to the relevant tax office – the office assigned to the location where income was earned in Poland (e.g., for work in Warsaw – the Tax Office for Warsaw).
- Submit the form in person at the office’s reception.
- Receive a confirmation of submission.
C) By Mail (Registered Letter)
If you cannot travel to Poland, you can mail the tax return:
- Print and sign the PIT form.
- Address the envelope to the appropriate tax office (check on podatki.gov.pl).
- Send the document by registered mail with confirmation of receipt (preferably from your country’s postal service to Poland).
Keep the postal confirmation as proof.
Tax Return Deadlines
- April 30 – standard deadline for most tax forms (e.g., PIT-37, PIT-36).
- April 30 – for business activity on a lump-sum tax basis (PIT-28).
- If eligible for a tax refund, it is processed within 45 days (for e-PIT) or 3 months (for paper submissions).
Paying Taxes (If Additional Payment Is Required)
If the tax return indicates an underpayment:
- Pay via bank transfer to your personal tax micro-account (check the number on podatki.gov.pl).
- Payment can also be made in cash at a Polish bank or post office.
Tax Refund (If Overpaid)
If you overpaid taxes, you can receive a refund:
- To a Polish bank account.
- To a foreign bank account (IBAN and SWIFT required).
- By postal check (if no bank account is available).
Summary
How Should a Foreigner File a PIT in Poland?
✅ If you have a trusted profile – file online via e-PIT.
✅ If you don’t have a trusted profile – submit a paper PIT in person or by mail.
✅ For those outside Poland – send a registered letter or authorize a representative in Poland.