PIT (Personal Income Tax, podatek dochodowy od osób fizycznych) is the Polish tax on income earned by individuals: employees, contractors, and sole traders alike. If you live or work in Poland, sooner or later you will need to understand how it is calculated and when it is due.

Who is subject to PIT

Every natural person who receives income in Poland is subject to Personal Income Tax. As a rule, a foreigner is treated as a Polish tax resident, and therefore subject to PIT on worldwide income, if they either:

  • reside in Poland for more than 183 days in a tax year, or
  • have their centre of vital (personal or economic) interests in Poland.

It is enough to meet either of those two conditions to become a Polish tax resident. Tax residents pay PIT on all their income, subject to applicable double-tax treaties. Non-residents are taxed only on income sourced in Poland.

Tax rates and thresholds in 2026

Most income is taxed using the progressive scale, which currently has two rates: 12% and 32%, split at a threshold of PLN 120,000 of annual tax base:

  • income up to PLN 120,000, taxed at 12%, minus the tax-reducing amount;
  • income above PLN 120,000, taxed at PLN 10,800 (12% of PLN 120,000) plus 32% of the surplus over PLN 120,000, minus the tax-reducing amount.

Certain types of income are taxed differently. Sole traders can opt for a flat 19% rate (podatek liniowy) instead of the scale, and the same 19% flat rate applies to interest and capital gains, regardless of the taxation method chosen for business income.

Tax-free amount and the tax-reducing amount

Since 1 January 2022, the tax-free amount (kwota wolna od podatku) under the general scale is PLN 30,000 per year. In practice this is implemented through an annual tax-reducing amount (kwota zmniejszająca podatek) of PLN 3,600 (12% of PLN 30,000), which is subtracted from the tax calculated at 12%. In payroll, employers who have received the taxpayer’s PIT-2 declaration apply this as roughly PLN 300 per month.

Relief for young people under 26

Since 1 August 2019, Poland has run the so-called “Zero PIT” / “PIT dla Młodych” programme for people who have not yet turned 26. Under this relief, income from:

  • an employment contract (umowa o pracę), or
  • a mandate contract (umowa zlecenie)

is exempt from PIT, up to an annual limit of PLN 85,528. Above that threshold, ordinary scale rates apply to the surplus.

The relief does not apply to income from a specific-task contract (umowa o dzieło) or to income earned as a sole trader (działalność gospodarcza). Those remain taxable under the ordinary rules regardless of the taxpayer’s age.

Joint filing with a spouse

Married couples who were in a marital community-of-property regime for the entire tax year and are both Polish tax residents can opt for joint taxation. Under this method:

1. the couple’s combined taxable income (taxed under the scale) is added together; 2. the total is divided by two; 3. tax is calculated on that half, using the scale rates and the tax-reducing amount, then doubled.

Joint filing is particularly useful when one spouse earns significantly less than the other (or has no income at all), since it can push a larger share of the combined income into the lower 12% bracket. It is not available for income taxed under a flat rate (podatek liniowy) or lump-sum taxation (ryczałt).

Filing your return

Taxpayers must submit their annual tax return to the Tax Office (Urząd Skarbowy) no later than 30 April of the year following the tax year, either electronically (including via the pre-filled Twój e-PIT service) or on paper. Missing the deadline can result in a fine.

If you are employed by a Polish company, your employer must issue your PIT-11 form (summarising income, contributions, and tax withheld) by the end of February. You then use it to complete your own return, most commonly PIT-37 for employment and civil-law-contract income.

Personal Income Tax is normally collected during the year through monthly advance payments withheld from your salary. The annual return settles the difference between the tax actually due (as calculated on the return) and the advances already collected. Polish taxpayers may also be eligible for a range of reliefs and deductions: for families, disabled dependants, internet expenses, charitable donations, and others.

FAQ

What happens if I don’t file my PIT return on time? Late or missing filings can result in a fine under the Fiscal Penal Code (Kodeks karny skarbowy), in addition to interest on any unpaid tax.

Can a foreigner use the joint-filing option with a Polish spouse? Yes, as long as both spouses are Polish tax residents for the full tax year and meet the marital-property-regime condition.

Bibliography and legal basis

  • Act of 26 July 1991 on Personal Income Tax (Journal of Laws 1991 No. 80, item 350, as amended).
  • Act of 29 August 1997, Tax Ordinance (Dz.U. 2025 poz. 111, consolidated text).

Not sure which tax rules apply to your situation, or whether joint filing would save you money? Book a free consultation with our team.

Author: MojaFirma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances.