A comprehensive guide for EU foreigners moving to Poland – part IV – basic taxes

This is a part of the guide. If you want to go back to main page, click here: main page

All taxes are paid to the Tax Offices (pol. Tax Office). Since the Tax Offices are independent from regional government, they tend to cover areas that are not particularly aligned with municipalities/cities borders. To find which tax office your residential address falls under, you can look here.

Every person that has income in Poland has to tax it in Poland. This is called "limited tax liability". After 185 days of stay and/or by moving your "life centre" to poland (subject to individual decision) you gain unlimited tax liability in poland meaning you have to declare all your income (even made abroad) in that tax year and you might have to pay taxes from it.

The taxes from your job are paid each month by your employer. Each year, every employer will send you and to the tax office a PIT-11 statement. By the end of April next year you will have to file PIT-37 annual statement in your tax office. Nowadays, this is done online here: https://www.podatki.gov.pl/pit/twoj-e-pit/ (You will need either one of secure digital log-in solutions that you can find in part V). If you are only working and do not have other sources of income you will file PIT-37 which will be automatically filled for you on the website.

If you run a business, have income from abroad, have income from rental you will file PIT-36 instead of PIT-37. This one will not fill automatically and is somewhat more complicated but we will not cover this here and you should ask an accountant.

If you have any capital gains (stocks, bonds, crypto etc.) You will receive from your broker PIT-8C (similar to PIT-11 from employers). You then have to file PIT-38 alongside your PIT-36 or PIT-37 by the end of April the following tax year. Filling out the form is simple enough and e-pit does that for you.

To calculate your gross/net pay you can use one of the calculators available on the web. There are several factors that influence your pay. In general, after deducting pension and healthcare the resulting amount is taxable. Between 0-30 000 PLN /year there is no tax, between 30 000 – 120 000 PLN there is 12 % tax and above 120 000 per year the tax goes up to 32%. There are many deductions available.

Capital gains are taxed with flat 19% rate.

If you do not (yet) work nor conduct business in Poland but find yourself in a position where you will need to pay tax on something You will have to register yourself with the tax office using ZAP-3 form. You can do that online here. One such case is paying the excise duty on an imported vehicle (see section VIa) or if you are not working but your spouse is and you do the joint tax statement (possible with pit-36).