PIT in Poland: a practical guide for expats
If you live or work in Poland, annual tax filing can look more complicated than it really is.
The main difficulty is usually not the form itself. It is understanding which return applies to you, what the tax office already knows, and what still needs to be added manually.
This guide explains the basics of PIT in Poland, how to file, what Twój e-PIT does automatically, how Profil Zaufany and mObywatel help you access the system, and when it makes sense to ask an accountant for help.
Important note
This article is for general information only. It is not legal advice, tax advice, or accounting advice.
Tax obligations in Poland depend on your tax residence, income sources and personal situation. If you have foreign income, self-employment income, investment income or uncertainty about your status, it is safer to verify your case with a licensed accountant or tax adviser.
What PIT means in Poland
PIT stands for Personal Income Tax.
In Poland, individuals settle their annual income using PIT returns. The form depends on how the income was earned.
The most common forms include:
PIT-37
Usually used by employees and many contractors whose tax advances were already calculated by an employer or payer.
PIT-36
Commonly used when you calculate tax more independently, for example certain foreign income, non-registered activity or some self-employment structures.
PIT-28
Used for lump-sum taxation (ryczałt).
PIT-38
Used mainly for certain investment or capital income.
PIT-36L
Used for business taxed under the flat 19% system.
Do expats need to file taxes in Poland?
This depends primarily on tax residence, not citizenship.
In simplified terms, Polish tax residence often applies if:
your centre of personal or economic interests is in Poland
or you spend more than 183 days in Poland during the tax year
Your exact obligations may also depend on double taxation treaties, foreign income and employment structure.
The filing deadline
For most annual PIT returns, the standard deadline is 30 April of the following year.
For example, income earned in 2025 is generally settled by 30 April 2026.
What Twój e-PIT does automatically
Poland’s official tax system includes Twój e-PIT, available through the e-Tax Office.
This system often prepares annual tax returns automatically, especially for:
PIT-37
PIT-38
This means that for many employees and people with simpler tax situations, much of the data may already be filled in based on employer or institution reports.
If you do nothing, PIT-37 or PIT-38 may in many cases be automatically accepted by the system after the deadline.
However, this does not mean you should ignore it.
You should still review your return, especially if you want to:
claim deductions or reliefs
report foreign income
change bank account details
donate 1.5% of your tax to a selected organization
correct missing or inaccurate information
How to access Twój e-PIT and e-Tax Office
To review or submit your tax return, you need to log in to the official system through:
https://www.podatki.gov.pl
or
https://login.gov.pl
In practice, most people use one of three methods:
bank login through Login.gov.pl
Profil Zaufany is one of the most practical digital identity tools in Poland. It allows you to access government systems, including taxes, healthcare and administrative platforms.
mObywatel works as a convenient mobile extension of your digital identity and can simplify access to selected public services.
For many expats, setting up Profil Zaufany first makes tax filing and other official matters significantly easier.
Once logged in, many users will already see a prepared annual return waiting for review.
What documents you may need
Depending on your situation, useful documents may include:
PIT-11 from an employer
PIT-8C for certain investments
records of foreign income
deduction or relief documents
bank account details for refunds
PESEL or NIP?
In many personal tax situations, foreigners filing taxes in Poland generally use a PESEL number.
If you run a business or have certain business tax obligations, NIP may also apply.
Tax deductions and reliefs
Poland offers multiple tax deductions depending on eligibility.
Examples may include:
child-related deductions
internet relief
selected donations
rehabilitation relief
You can also allocate 1.5% of your tax to a public benefit organization.
Refunds
If you overpaid tax, the tax office may issue a refund.
This is often faster when filing online and ensuring your bank account details are correct.
Non-registered activity
If you earn income through eligible non-registered activity (działalność nierejestrowana), you generally do not pay monthly tax advances.
Instead, this income is usually settled annually through PIT-36, after accounting for applicable costs.
Because rules and thresholds can change, this topic deserves separate review if relevant to your case.
When professional help is especially useful
It may be worth consulting an accountant if you have:
multiple income sources
foreign income
self-employment
ryczałt
investment income
uncertainty about tax residence
Practical checklist
Confirm whether you have a Polish tax filing obligation
Identify which PIT form applies to you
Set up Profil Zaufany or another login method
Log into Twój e-PIT
Review the prepared return carefully
Add missing details, deductions or foreign income
Submit before the deadline
Final note
For many expats, the Polish tax system feels intimidating mainly because it seems unfamiliar.
In practice, many people already have much of their annual return prepared automatically through Twój e-PIT.
The key is understanding how to access it, review it properly and know when your case may require additional attention.
Once you understand the system, annual PIT filing often becomes more predictable than expected.
Related guides
Trusted Profile (Profil Zaufany) in Poland: what it is, how to set it up, and why it matters
Getting started in Poland: essential systems, digital tools and first steps for expats
If you need practical help
Polish tax filing is manageable once you understand how the system is structured. If you're not sure which form applies to your situation, how to access Twój e-PIT, or whether your case needs an accountant, BWP can help you work out the right next step.
