Annual PIT Return for Foreign Nationals in Poland: How Automatic Settlement Works and When You Need to Act Yourself

Every year, workers in Poland must summarise their income and taxes paid for the previous year. For many people, this process unfolds almost automatically: the employer transmits the necessary data to the tax authority, and the Twój e-PIT system prepares the return. Even so, it is worth verifying the accuracy of the calculation, as not all reliefs and individual circumstances are taken into account automatically.

In this article we explain how the system works, what the worker needs to do and when automatic settlement is not sufficient.

What an Annual PIT Return Is

PIT (podatek dochodowy od osób fizycznych) is the personal income tax in Poland. During the year, the employer typically withholds advance tax payments from the employee's salary and remits them to the tax authority.

At the end of the year, a final settlement is carried out: the total income is established, advance payments made during the year are taken into account and the tax reliefs provided for by law are applied. The settlement may result in an overpayment that is refunded to the taxpayer, or in an amount that must be paid additionally.

The annual return is generally filed for income from the previous calendar year during the period from 15 February to 30 April. For example, in 2026 income earned in 2025 is declared.

For foreign nationals earning income in Poland, the obligation to file a return depends on the type of income, the method of its taxation and the individual's tax residency. Certain types of income from which a final tax has already been withheld do not need to be included in the annual return.

PIT-11 and PIT-37: What Documents Are Needed for the Annual Settlement

In Poland there are several PIT tax document forms, used depending on the type of income and the method of its taxation. For most employed workers, the two primary documents are PIT-11 and PIT-37.

PIT-11 is an information document setting out the employee's income for the previous year, the advance tax payments withheld and other data required for the annual settlement. It is prepared by the employer or employment agency and submitted both to the tax authority and to the employee.

PIT-37 is the annual tax return summarising income, advance payments made and applicable reliefs. On the basis of PIT-11 and other available data, the tax authority typically prepares it automatically in the Twój e-PIT service.

The worker therefore does not need to complete both documents independently. PIT-11 is prepared by the employer, while the worker can check the PIT-37, supplement it if necessary and submit it through the electronic service.

If a person worked for several companies or agencies during the year, each employer submits information on the income it paid out. This data is used to prepare the overall annual settlement.

How to Check Your Return in Twój e-PIT

Twój e-PIT is a state electronic service in which the tax authority prepares annual returns in advance on the basis of the data it has received.

From 15 February, the prepared PIT-37 for the previous year is available in the Twój e-PIT service on the state portal podatki.gov.pl. Access is possible, among other means, via Profil Zaufany, online banking or the mObywatel application.

The return already contains the data received by the tax authority from employers. The worker should verify this data, add any applicable tax reliefs if necessary and confirm the settlement.

If all the data is correct, the return can be submitted without changes. If amendments are required, they should be made before confirmation.

Important: if you have made changes to the return but have not confirmed and submitted it, the system will not take those amendments into account when accepting it automatically.

What Happens If You Do Not Confirm PIT-37?

As a general rule, if the worker has not filed a return by another means, has not rejected the prepared version and has not confirmed it independently, PIT-37 is automatically accepted once the filing deadline of 30 April has passed.

This allows the return to be filed on time even without any active steps on the worker's part. However, automatic acceptance does not guarantee that all applicable reliefs, deductions and individual circumstances have been taken into account in the calculation.

If the settlement results in an amount due for additional payment, this must be paid within the statutory deadline. Automatic acceptance of the return does not mean automatic payment of the tax.

When You Need to File the Return Yourself

Automatic acceptance does not apply to all tax returns. PIT-28, PIT-36 and PIT-36L, for example, must be independently completed and confirmed in the system. Such forms are used by, among others, persons conducting business activities or earning certain types of income that require a different method of settlement.

Exceptions also exist for PIT-37. In particular, the return is not accepted automatically if it contains only income exempt from taxation or if the taxpayer has rejected the prepared version.

For example, if all the income of a young worker falls under the relief for persons under the age of 26 (ulga dla młodych) and they have no other income that needs to be declared, there may be no obligation to file an annual return at all. If they choose to file one through Twój e-PIT, they must do so independently.

Separate rules apply to Polish tax non-residents: if a return is made available in Twój e-PIT upon request after logging into the service, it must be independently confirmed and submitted.

Foreign nationals who have non-standard sources of income or are not tax residents of Poland should therefore separately check whether automatic filing applies to them.

Advice from Gremi Personal

Automatic PIT completion simplifies the annual tax settlement, but the accuracy of the data is still worth verifying - particularly if you changed employers during the year or are entitled to tax reliefs.

Points we recommend paying attention to:

• Check your income and advance payments. Compare the data in the return with your PIT-11, especially if you worked for several companies or employment agencies during the year.
• Do not miss applicable tax reliefs. They may reduce the amount of tax due or increase any overpayment refund. For example, if the specified conditions are met, the child tax relief (ulga na dzieci) may be available. Some such deductions must be added to the return independently.
• Do not leave the check to the last day. If any inaccuracies are found or documents are missing, there will still be time to contact the employer and make the necessary corrections before the filing deadline.
• Remember that corrections are possible. If an error is discovered after the return has been submitted, in most cases a corrected version (korekta zeznania) can be filed. This applies to PIT-37 accepted automatically by the system as well.

The key point: Twój e-PIT helps you prepare and submit your return, but checking it in good time allows you to identify errors, take advantage of applicable reliefs and avoid unnecessary tax costs.