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What should you pay attention when preparing annual tax return in Poland?
What should you pay attention when preparing annual tax return in Poland?
10 April 2026
Filing an annual tax return in Poland is one of the key obligations for taxpayers, especially in the context of frequently changing regulations and the growing number of individuals earning income from multiple sources, including foreign income. For many people, filing a Polish PIT return is now associated with a simple click in the Twój e-PIT system. In practice, however, ensuring accurate personal income tax compliance requires a thorough analysis of one’s tax situation – particularly for expats in Poland and individuals working abroad.
The Twój e-PIT system automatically prepares selected tax returns (such as PIT-37 or PIT-38) based on data reported by withholding agents (e.g. employers or financial institutions). In many cases, this allows taxpayers to quickly accept their return without the need to prepare it themselves.However, this does not mean that the system provides a complete picture. In practice, e-PIT does not include many individual elements, such as personal tax reliefs, additional deductions, or preferences regarding the choice of taxation method. Importantly, it also does not cover all sources of income – in particular, foreign income. For this reason, each return should be carefully reviewed before submission.
e-PIT system in Poland – convenient, but not a complete solution
The Twój e-PIT system automatically prepares selected tax returns (such as PIT-37 or PIT-38) based on data reported by withholding agents (e.g. employers or financial institutions). In many cases, this allows taxpayers to quickly accept their return without the need to prepare it themselves.However, this does not mean that the system provides a complete picture. In practice, e-PIT does not include many individual elements, such as personal tax reliefs, additional deductions, or preferences regarding the choice of taxation method. Importantly, it also does not cover all sources of income – in particular, foreign income. For this reason, each return should be carefully reviewed before submission.e-PIT system in Poland – convenient, but not a complete solution
Tax residency - the foundation of tax compliance in Poland
Tax residency - the foundation of tax compliance in Poland
One of the most important aspects of personal income tax in Poland is determining tax residency. It is this factor that determines whether a taxpayer should report all of their income in Poland or only income earned within the country.
Under Polish PIT regulations, an individual is considered a Polish tax resident if at least one of the following conditions is met:
they have their centre of vital interests (personal or economic ties) in Poland,
they stay in Poland for more than 183 days during the tax year.
In practice, particularly in international situations, domestic regulations alone are not sufficient. Double taxation treaties play a key role in determining where an individual should be treated as a tax resident. These agreements introduce additional criteria, such as permanent home, personal and economic ties, or habitual abode.
Non-Polish income taxation - the biggest challange not only for foreigners
Non-Polish income taxation - the biggest challange not only for foreigners
Particular attention should be paid to foreign income, especially when earned without the involvement of a withholding agent. This includes, for example, employment with a foreign employer, remote work performed from Poland under a foreign contract, or income from international investments.
Such income is generally not included in the e-PIT system and must be reported manually in the annual tax return. This requires not only proper disclosure but also the application of relevant rules arising from international tax treaties.
In practice, this involves:
analyzing whether and under which regime a given source of income should be taxed,
selecting the appropriate method of double taxation relief,
converting income into Polish currency,
taking into account taxes paid abroad.
Not every situation requires professional support. However, in more complex cases, it is advisable to consider assistance from a tax advisor. This is particularly relevant for individuals earning foreign income without a withholding agent, working in multiple countries, or changing their tax residency during the year.
Professional support not only helps avoid errors in your Polish tax return but also reduces tax risk and ensures compliance with applicable regulations.
If your tax situation is not straightforward or involves foreign income, it is worth approaching your tax return in a conscious and secure manner. Feel free to contact us – we will help you correctly file your tax return in Poland and avoid unnecessary risks.
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