Understand this route
Tax route for “Return-to-Poland relief”: first identify the tax year, documents and official action that fits your situation.
What to do
- This relief is not an immigration benefit. It can apply where a person moved their residence to Poland after 31 December 2021 and meets every statutory condition, including evidence of their earlier foreign residence.
- It covers listed income for four consecutive tax years, starting in the move year or the next year. The statutory annual exempt-income limit is versioned in Navigator; verify the income type, combined zero-relief limit and tax year before filing.