Moving to Poland in 2026? Understanding how taxes work is one of the most important steps to a smooth transition. Whether you’ve relocated for work, study, or family, knowing when and how to file your taxes will help you stay compliant, avoid fines, and even save money through deductions and credits.

In this guide, we’ll explain everything you need to know about filing taxes in Poland as an expat or new resident in 2026, from tax residency rules and income tax brackets to deductions, filing steps, and important deadlines.

When Do You Need to File Taxes in Poland?

Your tax obligations in Poland depend on your residency status.

You are considered a Polish tax resident if you:

• Spend more than 183 days in Poland during a calendar year, or

• Have your center of personal or economic interests (such as your family, home, or job) located in Poland.

If you qualify as a resident, you must pay taxes on your worldwide income.
If you are a non-resident, you are only taxed on income earned within Poland.

The Polish tax year runs from January 1 to December 31.
The deadline for filing annual tax returns is April 30, 2027, for the 2026 tax year. Filing early helps you avoid penalties and ensures a faster refund.

Understanding the Polish Tax System in 2026

Poland uses a progressive personal income tax (PIT) system, the more you earn, the higher your tax rate. There are also flat-tax options for business owners and self-employed individuals.

Polish Income Tax Rates for 2026

Tax-free allowance: The first 30,000 PLN of income is exempt from taxation.

For certain professions or small businesses, a 19% flat tax rate may apply instead of progressive rates (subject to specific eligibility under the flat tax regime).

Additional Taxes You Should Know About

In addition to personal income tax, several other taxes may apply while living or working in Poland:

• Social Security Contributions (ZUS): Mandatory for employees and self-employed individuals; covers pension, health, and unemployment benefits.

• Health Insurance Contribution: Usually around 9% of income, with partial deductions possible.

• Capital Gains Tax: 19% on income from investments or the sale of securities.

• Value Added Tax (VAT): Standard rate of 23%, with reduced rates of 8% and 5% for essentials and services.

• Real Estate Tax: Annual local tax based on property type and location.

• Solidarity Tax: Additional 4% tax on income exceeding 1 million PLN annually.

Common Deductions and Tax Reliefs in Poland

Poland offers several deductions and credits to help lower your taxable income. Here are the most popular:

• Child Tax Credit (Ulga na Dzieci): Reduces tax liability based on the number of dependent children.

• Internet Expense Deduction: Deduct part of your home internet costs (within annual limits).

• Rehabilitation and Disability Relief: Deductions for medical care, assistive devices, or rehabilitation.

• Donations and Charitable Contributions: Donations to registered charities or public organizations are deductible.

• Pension and Health Contributions: Payments to ZUS or approved retirement schemes can reduce your taxable base.

• Thermal Modernization Relief: For property owners investing in energy-efficient renovations.

Pro tip: Keeping receipts and documentation throughout the year can significantly simplify claiming these deductions.

How to File Taxes in Poland (Step-by-Step)

Thanks to Poland’s digital tax infrastructure, filing your return is easier than ever. Here’s how it works:

1. Gather Your Tax Documents

Before filing, collect:

• Your PESEL (for residents) or NIP (for business owners).

• PIT-11 from your employer summarizing your income and tax withheld.

• Statements for any bank interest, investments, or rental income.

• Proof of donations, deductions, and social contributions.

2. Use the Twój e-PIT Online Platform

The easiest way to file is through Twój e-PIT (Your e-Tax),  Poland’s official online filing system, available through podatki.gov.pl.

The platform automatically pre-fills your annual return based on employer and bank data. Simply review, correct if needed, and submit.

You can log in using your Profil Zaufany (Trusted Profile), e-ID, or online banking credentials.

3. Choose the Correct Tax Form

Depending on your income type, file one of the following forms:

• PIT-37: For employees and those with income from Polish employers.

• PIT-36: For self-employed or individuals with foreign income.

• PIT-28: For flat-rate taxpayers or small business owners.

• PIT-38: For capital gains and investment income.

4. Submit and Pay (or Receive a Refund)

Once submitted, any taxes owed can be paid through online banking or directly via the Ministry of Finance’s payment system.

Refunds are usually issued within 45 days of filing online or 3 months for paper returns.

5. Get Expert Assistance if Needed

If you have multiple income sources, foreign assets, or own a business, consulting a licensed tax advisor (doradca podatkowy) can save you time and ensure compliance.

Final Tips for Filing Taxes in Poland in 2026

• File early to avoid technical delays on the government portal.

• Keep copies of all tax documents for at least five years.

• Update your PESEL/NIP and address with local authorities if you move.

• Monitor updates on the Ministry of Finance website (Ministerstwo Finansów) for rule changes.

Poland’s tax system continues to modernize, with more user-friendly digital tools and stable rates designed to encourage compliance. By understanding your obligations and making use of available deductions, you can file confidently, and maybe even look forward to a refund.