PIT settlement for foreigners in Poland

Filing income tax in Poland can be challenging for both foreigners and companies employing foreign workers. Complex tax regulations often cause difficulties, so it is worth seeking professional support to avoid mistakes and ensure compliance with applicable laws.

Common questions include:

Am I required to file a tax return with the Polish tax office?
How do I determine my tax residency status?
What types of income must be reported to Polish tax authorities?
What documents are needed for PIT settlement?
Can I take advantage of tax reliefs?

How to settle income tax in Poland 100% in compliance with regulations and avoid penalties?

Incorrect PIT filing can lead to penalties from the tax office and may also complicate legal employment in Poland. To avoid these issues, it is advisable to entrust the settlement to specialists.

PIT settlement for foreigners – how can we help?

We offer comprehensive support for income tax settlements for foreigners and companies employing foreign workers. Our assistance includes preparing PIT declarations, analyzing tax obligations, and representing clients before tax authorities.

Area	Scope of support
PIT returns	Preparation of PIT returns for: persons employed in Poland and performing their work in Poland persons running their own business in Poland, performing their duties on the basis of a contract of mandate, contract for the provision of services, contract for a specific task, management contracts, contracts of appointment partners in civil partnerships and partnerships registered in Poland persons who receive capital income in Poland persons employed by foreign employers and performing work in Poland persons posted from Poland to work abroad persons posted to work in Poland (foreign persons) The service includes: analysis of the employee's tax residency based on Polish and international regulations analysis of the tax allowances and deductions to which an employee is entitled, with the preparation of detailed instructions for the correct settlement with the tax authorities
Additional services	Registration of an individual/employee as a taxpayer of personal income tax in Poland Representation of the payer/taxpayer before the tax authorities Obtaining a certificate of tax residency in Poland Registration of foreign employers (without registered office in Poland) for the purpose of obtaining NIP tax identification number and registration with the Social Insurance Institution (ZUS) Obtaining certificates, e.g. on not being in arrears with taxes Preparation of requests for individual tax interpretations Assistance in filling out tax returns and tax information
Support for posted employees	Coordination of taxation in the posting and receiving countries, double taxation agreements Coordination of social security on the basis of national and EU regulations, obtaining A1 certification Preparation of the annual settlement calculation between the employee and the employer, if the employee is covered by the so-called tax protection policy (TEQ - tax equalization calculation)
Support for employers posting employees	Analysis and advisory on tax planning opportunities related to the posting of an employee abroad Planning of employee posting structures in the context of Polish and international law Preparation of a sample cost calculation (hypothetical payroll) taking into account tax protection policies for posted employees

PIT settlement for foreigners: Ask about our services

Key benefits for you and your company with Crowe's expert support

PIT settlement in compliance with Polish and international regulation
Elimination of financial penalty risks due to tax non-compliance
Utilization of available tax preferences in Poland
The ability to choose the optimal employment structure for workers in Poland
Clear explanations of payer and taxpayer responsibilities

When must a foreigner file a PIT in Poland?

The tax obligation in Poland depends on residency status and the type of income earned.

Tax resident in Poland

A person is considered a Polish tax resident if they:

Have a center of personal or economic interests in Poland
Stay in Poland for more than 183 days in a tax year

In this case, the foreigner must report all income in Poland, both domestic and foreign.

PIT for non-residents

Non-residents have a limited tax obligation, meaning they must report only income earned in Poland. Taxable income includes earnings from:

Work performed in Poland
Personal services carried out in Poland
Business activity conducted in Poland
Real estate located in Poland, including income from sales

In some cases, non-residents must attach a tax residency certificate from their country of residence to their tax return.

See also: Tax Advisory in Poland

PIT for Foreigners – what documents are needed?

To properly file PIT in Poland, a foreigner should have:

A tax identification number (NIP or PESEL)
Income confirmation documents – e.g., PIT-11, contracts, invoices
Tax residency certificate (if required)
Information on tax reliefs they intend to apply for

PIT for personal services

Income from personal services (e.g., board members, supervisory board members) is taxed based on the taxpayer’s status:

Residents: Income from personal services, such as salaries of board and supervisory board members, is taxed under general rules based on a progressive tax scale.
Non-Residents: Income from personal services performed in Poland by non-residents who do not run a business is subject to a flat 20% income tax. The entity paying the remuneration is responsible for withholding this tax.

PIT settlement for foreigners in Poland

Tax Reliefs for Foreigners

Foreigners filing PIT in Poland may benefit from various tax reliefs, including:

Joint tax filing with a spouse or as a single parent
Deduction of social security contributions paid in Poland or EU/EEA countries
Child tax relief
Internet tax relief
Return relief – for individuals returning to Poland
R&D and IP Box relief – for entrepreneurs engaged in research and development activities

Modern tax solutions – Your e-PIT

From February 2025, foreigners can use new services, including the mobile application e-Tax Office. Thanks to the Your e-PIT service, income tax can be settled quickly and conveniently online.

Why it is worth using our help?

Specialized in PIT settlements for foreigners – we understand international taxation and the Polish tax system.
Minimization of errors – we ensure compliance with regulations and eliminate the risk of tax office penalties.
Comprehensive support – from tax situation analysis to PIT return filing.
Time savings – we handle all formalities for you.
Individual approach – we tailor the tax settlement strategy to your situation.

PIT Settlement for foreigners – frequently asked questions

We help clarify the most common questions regarding PIT settlements in Poland for foreigners:

What is my tax status in Poland?
How can I obtain tax residency status?
Which PIT form should I complete?
What tax reliefs am I entitled to?
When should I settle tax in Poland versus my home country?
How to file taxes when working in multiple countries?
How to declare income from different types of contracts?
How are investment profits taxed?
Can I file taxes jointly with my spouse?
What are the employer’s responsibilities when hiring a foreign worker?
What tax obligations does a foreign employer have in Poland?

Need more information? Require assistance with PIT settlement for foreigners?

PIT settlement for for foreigners in Poland
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PIT settlement for foreigners in Poland

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Our team

Agata Nieżychowska

Tax Director, Partner

Crowe

+48 22 295 30 00

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