Annual PIT return and applicable attachments online, by post, in person
Documents
Also needed in some situations
Evidence of earlier foreign residence and eligible income Check the official translation requirement for this document.
Important
Deadlines and processing
Annual return for tax year 2025 — By 30 April 2026
Understand this route
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.
