Polish annual tax return (PIT) for expats: deadline and refunds
Short answer: Polish tax residents file an annual PIT return between 15 February and 30 April; the tax office pre-fills it in Twój e-PIT and refunds come within 45 days when filed online.
Poland has no tax-free first year for newcomers. If you earned money in Poland, you almost certainly have to file an annual income tax return (PIT) the following spring. This guide explains how the system worked for the 2025 tax year, based on publications of the Polish Ministry of Finance and the tax administration (KAS) from 2026, and what that means if you are new here.
Are you a Polish tax resident?
The Polish government business portal biznes.gov.pl explains that tax residence decides where you pay. A person is resident in Poland for tax purposes if they meet at least one of two conditions:
- their centre of personal or economic interests is in Poland, or
- they stay in Poland for more than 183 days in the tax year.
Residents pay tax in Poland on all of their income, in Poland and abroad. This is called unlimited tax liability. Non-residents pay tax in Poland only on income earned in Poland.
The centre of personal interests means family ties, home, and social, cultural and civic activity. The centre of economic interests is mostly the place where you work, your sources of income, investments, property, insurance, loans and bank accounts. The portal gives an example of a man who worked in the Netherlands for 8 months but kept his wife, children and mortgage in Poland. He stayed a Polish tax resident even though he spent more than 183 days abroad.
If you work in two countries, the double tax treaty between them decides where the tax is paid. Check your own case, and ask the tax office when a treaty applies.
The filing season
According to the tax portal podatki.gov.pl, the settlement period for the 2025 tax year opened on 15 February 2026, and the deadline was 30 April 2026. The Ministry of Finance encourages electronic filing. If you earn in 2026, expect the same pattern next spring, and confirm the dates on podatki.gov.pl in February.
Twój e-PIT: a return prepared for you
The easiest route is Twój e-PIT, a free online service run by the tax administration. From 15 February the service holds returns prepared from the data that the tax administration has, including data from employers. These prepared returns also include reliefs such as the PIT exemption for people under 26, for families with four or more children, for working seniors, and for people returning from abroad.
Which return you have depends on your income:
- PIT-37, for income from employment contracts, commission contracts and contracts for specific work, and from pensions,
- PIT-38, for capital income,
- PIT-28, for rental income and certain flat-rate business income,
- PIT-36 and PIT-36L, for people with business income, income from non-registered activity or some foreign pensions, taxed on general rules or at a flat rate.
Anyone can use Twój e-PIT, including business owners. You can log in through the e-Urząd Skarbowy mobile app with a PIN or biometrics. You can also log in through login.gov.pl with the mObywatel app, an electronic ID card, online banking or a Trusted Profile.
What happens if you do nothing
For PIT-37 and PIT-38, the tax office says that if you do not submit your own return, it is accepted automatically after 30 April. The return is then filed on time, even though you took no action. Automatic acceptance started at midnight on 1 May 2026 and was expected to last until 7 May, and the service was not available during that time. The other forms (PIT-28, PIT-36, PIT-36L) are not accepted automatically, so you must complete and approve them yourself.
Do not treat automatic acceptance as a plan. If the prepared return is missing income, such as foreign income or a second job, you need to correct it. After the automatic acceptance you can download the official confirmation of receipt (UPO) and submit a correction.
Other ways to file
You can also file through the online forms in e-Urząd Skarbowy or the e-Deklaracje page on podatki.gov.pl, or on paper by post or at a tax office. For returns sent by post, the postmark date counts as the filing date.
Refunds and payments
The tax administration states that if you file electronically, including through Twój e-PIT, the refund of an overpayment comes within 45 days. For a paper return, the deadline for a refund is up to 3 months.
If the settlement shows tax to pay, you should pay it by 30 April. In Twój e-PIT you see your tax micro-account number, and you can pay online by BLIK or by card. If a return with tax to pay was accepted automatically, the tax office has one month from the acceptance to send you the amount, and you then have 7 days from receiving the notice to pay.
Getting help
The national KAS helpline is +48 22 330 03 30. Choose 0 on the keypad. Officers can discuss individual cases by phone if you set a telePIN in e-Urząd Skarbowy. You can also book a visit at a chosen tax office on wizyta.podatki.gov.pl or in the e-US app. Tax offices and the helpline gave extended hours in the last week of April 2026.
Practical advice for newcomers
Keep your employer payslips and the PIT-11 information that your employer should send. Check whether your return is marked PIT-37, as other income types need another form. If you arrived mid-year, count your days in Poland, and think about where your family and home are, because these facts decide residency. If foreign income is involved, get advice before you file.
For what happens to your gross salary during the year, see our [take-home pay calculator](/tools/take-home-pay-calculator).
Frequently asked questions
When is the deadline for the Polish tax return?
30 April, for the previous calendar year. For 2025 income the period ran from 15 February to 30 April 2026 (podatki.gov.pl).
Do I have to file if I only worked on an employment contract?
The tax administration prepares a PIT-37 for you in Twój e-PIT, and if you do nothing it is accepted automatically after 30 April. You should still check it.
How fast do I get a refund?
Within 45 days when you file electronically, and up to 3 months for a paper return.
Who is a tax resident in Poland?
Someone with their centre of personal or economic interests in Poland, or who stays more than 183 days in the tax year (biznes.gov.pl).
