This is general information, not tax advice. Tax residency and treaty rules are complex and personal. Speak to a Polish tax adviser about your circumstances.
Are you a Polish tax resident?
You are generally a Polish tax resident if your centre of personal or economic interests is in Poland, or if you spend more than 183 days in the country in a tax year. Residents are taxed on worldwide income; non-residents are taxed only on Polish-source income.
Income tax rates in 2026
Poland uses a progressive scale for most personal income, with a tax-free allowance applied through a reducing amount.
- 12 percent on income up to the threshold of 120,000 PLN.
- 32 percent on income above 120,000 PLN.
- A tax-free amount of 30,000 PLN is built into the calculation.
Double-taxation treaties
Poland has signed treaties with most countries to prevent the same income being taxed twice. These treaties decide which country has the right to tax particular income and provide relief, usually through the exemption or credit method. Check the specific treaty with your home country.
Filing your annual return
The annual PIT return is normally filed by 30 April for the previous year. Many employees receive a pre-filled return through the tax office's online service, which you can review, adjust and accept.
- PIT-37 for employment and similar income.
- PIT-36 for business and foreign income.
- Deductions for social contributions, donations and certain reliefs.
Reliefs worth knowing
Poland offers several reliefs, including allowances for families, an exemption for some workers under 26 and relief for returning residents. Eligibility depends on residency and income type, so verify before claiming.
Frequently Asked Questions
When am I a Polish tax resident?
When your centre of life is in Poland or you spend more than 183 days there in a tax year.
What are the income tax rates?
12 percent up to 120,000 PLN and 32 percent above, with a 30,000 PLN tax-free amount.
Will I be taxed twice?
Usually not, thanks to double-taxation treaties that grant relief through credit or exemption methods.
What is the filing deadline?
The annual PIT return is normally due by 30 April for the previous tax year.
Which form do employees use?
Most employees file PIT-37; those with business or foreign income usually use PIT-36.
Are non-residents taxed?
Yes, but only on income earned from Polish sources, not their worldwide income.
Is there a tax-free allowance?
Yes, 30,000 PLN per year is effectively tax free under the current scale.
Can I file online?
Yes, the tax office offers a pre-filled online service that many employees simply review and accept.
What reliefs are available?
Family allowances, relief for some under-26 workers and relief for returning residents, among others.
Do I need an adviser?
For foreign or mixed income it is wise, as residency and treaty rules can be complex.