Taxes in Poland - basic information

Personal tax

Every person working in Poland must pay tax on the income earned. Depending on your status, age and type of employment, taxation varies. After the end of a tax year, you should submit an annual tax declaration - PIT. If you perform work under an employment contract or mandate contract, you should get PIT-11 from your employer by the end of February, on the basis of which you will have to prepare the PIT-37 declaration and submit it to the tax office in accordance with your place of residence by April 30. If the tax declaration results in underpayment of tax, you must pay the amount resulting from the tax return to your individual tax micro-account by April 30.

To generate an individual micro-account, you must have a PESEL or NIP number in Poland.

Here you can generate your individual tax micro-account: Tax micro-account (podatki.gov.pl)

If the annual tax declaration shows an overpayment of tax, the tax office, after verifying the tax return, has 30 days to refund the tax to the taxpayer's account, which must be indicated in the tax return.

Remember that your annual return will also be automatically prepared by the Ministry of Finance, based on the data provided by your employer. You can go to Your e-PIT (podatki.gov.pl) and check your declaration. If you accept the declaration, you can submit it to the tax office online.