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PIT – Personal Income Tax in Poland

PIT is a personal income tax in Poland that must be paid by everyone who earns income within the country.

Taxation in Poland applies not only to Polish citizens but also to all foreigners who are officially employed in the territory of Poland.

Types of PIT Taxes

• PIT-36 – Business activity
• PIT-36L – Flat-rate (linear) tax
• PIT-37 – Employment income
• PIT-38 – Securities
• PIT-39 – Real estate income

PIT-37 – Annual Income Tax Return

The PIT-37 declaration for the previous year is submitted based on the PIT-11 form provided by your employer. In most cases, the employer is obligated to issue the PIT-11 to the foreign employee by the end of February of the current year. This document includes information about the employee’s annual income.

Regardless of how many employers you have had, you must collect a PIT-11 from each and combine them into a single PIT-37 declaration. PIT-37 is the annual income tax return that must be submitted to the Urzad Skarbowy (Tax Office) corresponding to your place of residence. The PIT-37 must be filed between February 15 and April 30 of the year following the income year.

Who Must File PIT-37

• A foreigner who is working in Poland at the time of filing
• A foreigner residing outside Poland who worked in Poland in the previous year

Methods of Submitting the Tax Declaration

• Online via podatki.gov.pl
• In paper form – at the Tax Office (Urzad Skarbowy) based on your place of residence

Need Assistance?

The experts at ONE PLUS can calculate and file any tax declaration within just one day! We invite you to take advantage of our professional services.