If you’re a foreigner without Polish tax residency status and received an IFT-1 or IFT-1R instead of the usual PIT-11, it’s not an accounting mistake, it’s a separate reporting form for non-residents. Let’s look at what these documents are and how to use them to reclaim overpaid tax.

In short and to the point:
  • IFT-1/IFT-1R is the equivalent of PIT-11, but exclusively for non-residents (individuals without a place of residence in Poland for tax purposes).
  • IFT-1 is issued by the remitter during the year, upon the taxpayer’s written request, within 14 days of the request.
  • IFT-1R is issued by the remitter after the year ends, by the end of February of the following year, and is sent both to the taxpayer and the tax office.
  • Simply receiving an IFT doesn’t automatically let you reclaim tax, for that you need to obtain Polish tax residency status (e.g. by getting a CFR-1 residency certificate) and file an annual PIT return.
  • Once residency is recognized, the amount shown on the IFT is treated as a tax advance, and the overpayment is refunded through the standard PIT refund procedure.
  • The employer additionally must file PIT-8AR by the end of January, reporting the advances withheld from the non-resident’s compensation.

What IFT-1 and IFT-1R are

IFT-1/IFT-1R is information on the amount of revenue (income) earned by an individual without a place of residence in Poland. The document is issued by the remitter (employer or client) when lump-sum tax is withheld from payments to a non-resident: dividends, interest, royalties, fees for freelance professions, compensation for artists and athletes, pensions, income from maritime or air transport.

The legal basis is Article 42(2)(2) of the PIT Act: remitters are required to send taxpayers referred to in Article 3(2a) (non-residents with limited tax liabil…

), and tax offices, personal information prepared according to the established template (IFT-1/IFT-1R) by the end of February of the year following the tax year.

Which income is subject to IFT

IFT-1/IFT-1R applies to income taxed in Poland with lump-sum withholding tax (WHT), withheld by the remitter directly at payment, without deducting costs. The most common categories include:

Type of incomeStandard lump-sum rate
Compensation under a mandate or specific-task contract (non-resident)20%
Fees for freelance professions, copyright royalties20%
Compensation for artists and athletes20%
Dividends paid to individuals19%
Interest and licensing fees20%
Pensions from the Polish insurance system10% (depending on the double taxation treaty)

These are the “domestic” rates that follow directly from the PIT Act. In practice they can be reduced or eliminated entirely under a double taxation treaty (DTT) between Poland and the taxpayer’s country of residence, as explained further below.

The difference between IFT-1 and IFT-1R

FormWhen it’s issuedDeadline
IFT-1During the year, upon the taxpayer’s written request14 days from the request
IFT-1RAfter the tax year ends (annual form)By the end of February of the following year

Issuing an IFT-1 during the year doesn’t release the remitter from the obligation to provide an IFT-1R after the year ends. Both documents are prepared in two identical copies: one goes to the tax office, the other to the taxpayer (the foreigner).

Double taxation treaties

Poland has double taxation treaties (DTTs) with over 90 countries, including Ukraine, Belarus, Georgia, and most EU member states. These treaties determine which country has the right to tax a given type of income and often reduce the WHT rate below the 20% or 19% domestic rates.

To benefit from the reduced treaty rate, the remitter must receive a tax residency certificate from the taxpayer, issued by the tax authority of their country of residence (not the CFR-1 certificate, which relates to Polish residency, but its foreign equivalent). Without such a certificate, the remitter is obliged to withhold tax at the higher domestic rate, even if the treaty provides for a lower one.

If the taxpayer did not provide a residency certificate at the time of payment and wants to reclaim the difference between the domestic rate and the treaty rate…

hey can file a request to confirm overpayment with the tax office competent for the remitter, attaching the residency certificate even after the payment was made.

Filling out an IFT-1 tax refund formFilling out an IFT-1 tax refund form

How to get an overpaid tax refund

Simply receiving an IFT-1/IFT-1R doesn’t automatically mean an overpaid tax refund. To reclaim the funds, you need to:

  1. Obtain Polish tax residency status (e.g. by demonstrating a center of vital interests in Poland and a stay of over 183 days a year, confirmed by a CFR-1 residency certificate).
  2. Once residency is recognized, file a standard annual PIT return, in which the amount shown on the IFT is included as a tax advance paid during the year.
  3. The overpayment, the difference between the lump-sum tax paid and the tax actually owed under the progressive scale, is refunded through the standard PIT refund procedure.

Alternatively, the taxpayer can independently file a request for a refund of overpaid tax if they earn income in Poland from which tax was withheld. The request can also be filed by the remitter (employer) themselves, if they paid the tax from their own funds and bore the economic burden of that tax. The refund is made without undue delay, but no later than within 6 months from the date the request was filed.

Deadlines and employer obligations

Besides the IFT-1R, the employer (remitter) must, by the end of January of the following year, file a PIT-8AR declaration with the tax office, showing the advances withheld from the non-resident’s compensation during the year. The IFT supplements, rather than replaces, this form.

Important: if the payment is made to a Polish resident, a standard PIT-11 is issued, not an IFT. The same withheld tax cannot end up in two different documents at once.

The most common mistakes

The most common mistake is assuming that simply receiving an IFT-1R automatically triggers a tax refund, when in fact no overpayment will be refunded by the tax office without filing an annual PIT return and, where applicable, obtaining residency status.

A second common mistake is failing to provide the remitter with a tax residency certificate before payment, which results in tax being withheld at the higher domestic rate instead of the lower treaty rate, and reclaiming the difference later requires an additional request to confirm overpayment.

A third mistake is confusing IFT-1/IFT-1R with the CFR-1 residency certificate: the IFT is information about withheld tax, while the CFR-1 is an application for a certificate confirming Polish tax residency, two completely different documents serving different purposes.

Received an IFT-1 or IFT-1R and not sure how to properly reclaim overpaid tax or establish residency status? Our team helps with tax support for foreigners in Poland, including obtaining a residency certificate and filing an annual return.

Book a free consultation

Frequently asked questions

Can I transfer data from an IFT-1R to a regular PIT myself?


No, there’s no automatic transfer. You first need to obtain Polish residency status, and only then is the amount from the IFT included as an advance when filing a standard annual PIT return.

What should I do if my employer didn’t issue an IFT-1 within 14 days of my request?


It’s worth reminding the employer in writing of the obligation under Article 42 of the PIT Act. In case of systematic non-compliance, you can contact the tax office for advice on further steps.

How long does an overpaid tax refund take?


By law, the refund must be made without undue delay, but no later than within 6 months from the date the refund request was filed.

Is a residency certificate needed to receive an IFT-1?


No, IFT-1/IFT-1R is issued precisely to non-residents, without a residency certificate. The certificate is needed later, if you want to obtain Polish residency status and reclaim the overpayment through a standard PIT return.

Does a double taxation treaty reduce the tax automatically?


No, reducing the rate under a DTT requires providing the remitter with a tax residency certificate issued in the taxpayer’s country of residence before the payment is made. Without this document, the remitter must apply the full domestic rate.

What if the residency certificate is provided only after the payment?


Then a request to confirm overpayment can be filed with the tax office competent for the remitter, attaching the residency certificate. The tax office should refund the difference between the withheld domestic rate and the lower treaty rate.

Does an IFT-1R need to be filed together with a PIT-11 if an employee’s residency changed during the year?


Yes, if tax residency status changed during the year, the remitter should issue both documents for the relevant periods: a PIT-11 for the period of Polish residency and an IFT-1R for the period when the taxpayer was a non-resident. We recommend consulting an accountant in such a situation.

See also: Freelancer Accounting in Poland, What You Need to Know, Tax Systems for Sole Traders (JDG) in Poland, 2026 Guide, What Is VAT in Poland.

Sources

  1. Ministry of Finance, IFT-1/IFT-1R forms

Author: Valerii Kushnirskyi, in-house legal practitioner at MojaFirma.

This article is not tax advice. The rules for refunding overpaid tax and establishing residency status depend on individual circumstances, so we recommend contacting an accountant or tax advisor. Sources: Ministry of Finance – IFT-1/IFT-1R.