PIT for Ukrainians in Poland

A complete guide to completing and filing your tax return

You've arrived in Poland, found a job, and started earning money. And suddenly—a letter with the mysterious word "PIT." What is it? Why do you need it? And how do you navigate taxes if you're a Ukrainian just getting used to the country? This article is your guide to the Polish tax system. We'll cover everything step by step: from the essence of income tax to the intricacies of filing a tax return. Even if taxes are a mystery to you, after reading this, you'll feel confident in every step. You'll also learn how to save money with tax breaks. Let's get started!

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What is PIT and why is it important for Ukrainians?

For Ukrainians, PIT stands for Personal Income Tax, or income tax, paid by everyone who earns money in Poland. It is officially regulated by the Act "Statute on the Taxation of Individuals" of July 26, 1991, Article 3. If you live in Poland for more than 183 days a year, you are a tax resident. Then, all your income, even from Ukraine, is subject to Polish PIT. But there's a catch. Poland and Ukraine have a double taxation agreement (ratified in 1993, Article 4). Did you work remotely for a Ukrainian company? Prove that your "center of vital interests" remains in Ukraine—for example, through a rental agreement in Kyiv or a family certificate. This income will then be exempt from PIT in Poland. To do this, submit Form ZAP-3 with an explanation to the tax office.

Anyone who receives income from Polish sources is required to pay tax. This could be a salary, a fee, or even payments under civil contracts. Technically, the tax is withheld monthly by the employer—this is called "zaliczka na podatek." But once a year, you check to make sure everything has been calculated correctly.

Features of the tax status of Ukrainians

Since February 2022, a flood of Ukrainians has been flowing into Poland. Many received temporary protection status and a PESEL UKR under the law "On Assistance to Residents of Ukraine" of March 12, 2022. This affects taxes. If you are a refugee with a PESEL UKR and have not spent 183 days in Poland, you are a non-resident. In this case, Ukrainians' income is taxed only on Polish sources. For example, a salary from a Polish company is taxable, but a fee from a Ukrainian client is not.

However, if you work in Poland under an employment contract (umowa o pracę) or a contract (umowa zlecenie), your income is subject to the PIT. A technical detail: the tax rate depends on the amount. Furthermore, social benefits, such as 500+ or assistance from the UNHCR, are exempt from tax under Article 21, paragraph 1 of the PIT Act. This is important for refugees living on benefits. You can check your status in the e-US system through your PESEL profile—it displays your tax residency code.

Basic forms: PIT-11 and PIT-37

Every year, employers issue PIT-11 forms for Ukrainians. This is a key document. It shows your gross income (before deductions), withheld taxes, and social security contributions. The form is due by February 28 of the following year. For 2024, for example, the deadline is February 28, 2025. Technically, the PIT-11 form is generated in the Płatnik system, which is used by Polish accounting offices. If your employer is delaying issuing it, remind them of Article 9 of the Labor Code—it's their responsibility. Don't have the form? Submit a request to the Office of Social Security with your employer's NIP number.

Now it's your turn. PIT-37 for Ukrainians is an annual tax return. You take the data from PIT-11 and fill out the form. The filing deadline is from February 15 to April 30. For 2024, this will be April 30, 2025. In PIT-37, you report income (field 67), withheld tax (field 112), and apply deductions. For example, the non-taxable minimum of PLN 30,000 is entered in field 126. If you held two jobs, add the data from all PIT-11s together. Calculation error? A fine of PLN 301.50 under Article 56 of the Tax Code.

There's also the PIT-2 for Ukrainians. This isn't a declaration, but a statement to your employer. You submit it to account for the monthly tax-exempt minimum. Technically, the PIT-2 reduces the annual tax-exempt minimum by PLN 2,500 (1/12 of PLN 30,000). However, it must be submitted before the payments start or in January.

How is the tax calculated and what benefits are there?

Now let's get to the numbers. Poland uses a progressive tax system under Article 27 of the PIT Act. Income up to 120,000 PLN per year is taxed at 121 TP3T. Above that, it's taxed at 321 TP3T. The formula is simple: (income - 30,000 PLN) x 0.12. Example: you earned 50,000 PLN in 2024. Subtract 30,000 PLN (the non-taxable minimum). That leaves 20,000 PLN. Tax = 20,000 x 0.12 = 2,400 PLN. If the income is PLN 150,000, then: the first PLN 120,000 are 12% (PLN 10,800), and the excess PLN 30,000 are 32% (PLN 9,600). Total PLN 20,400.

Tax breaks are your bonus. Young people under 26 are exempt from up to PLN 85,528 per year (item 21, item 148). Four children? Zero VAT tax under the "Rodzina 4+" (item 27ea). Moving to permanent residence? Receive a deduction of PLN 7,066 for the first year under the "ulga na powrót" (VAT exemption). You can also deduct expenses: internet (PLN 760 per year) and language courses (a VAT invoice is required). This information is entered in PIT-37, fields 127-130.

How to file a tax return: step by step

Applying for a PIT begins with preparation. You need a PIT-11, PESEL, or NIP. The best way is online through Twój e-PIT. The system was launched in 2019 on the e-US platform. Starting February 15, 2025, it will automatically upload your PIT-11 data.

Check the following fields: income (Krajowe źródła), tax (Zaliczka pobrana). Add benefits in the "Odliczenia" section. For example, for each child – PLN 1,112 per year.

Technical point: to enter, you need your PESEL and income from the previous year. Don't have a PESEL? Use your NIP and e-podsign.

A manual option is the e-pity.pl program. It calculates taxes down to the zloty and checks for errors. For example, if you forget a deduction, the program will highlight the field in red.

Filing your tax return online takes 15 minutes. Please provide your IBAN (26-digit, starting with "PL") for the refund. Your refund will arrive within 45 days.

Paper version to the tax office (Urząd Skarbowy) – up to 3 months. Save the PDF with the UPO (Urzędowe Poświadczenie Odbioru) – this is your "receipt."

Mistakes to Avoid

Newcomers often confuse their status. Spent 200 days in Poland but consider yourself a non-resident? The tax office will recalculate and assess additional taxes under Article 45, paragraph 4. Missed the April 30th deadline? Fines from PLN 301.50 to PLN 6,030 if the case goes to court. No PIT-11? Request it from your employer via email, with a copy for the Skarbow Office. Technical detail: the tax office can verify the data through the KAS (Krajowa Administracja Skarbowy) system. Errors in completing the PIT, such as an incorrect PESEL or amount, result in a "wezwanie do korekty" (correction). Correction is required within 14 days.

Remote work in Ukraine is another trap. Without a Ukrainian tax certificate, you'll be subject to PIT in Poland. Prove your "center of interest" using ZAP-3 and a contract with a Ukrainian employer.

Advice from an expert

Want to save time? To work remotely in Ukraine, submit form CFD-1 to the Polish tax office. This confirms that your income is accounted for in Ukraine.

Stay tuned. In 2025, the tax-exempt minimum may be raised to PLN 32,000—a draft is already in the Sejm (number druku 543). Check podatki.gov.pl quarterly. The PIT's zmiany are published there.

Want to entrust your accounting to the experts? All the details are on this page.

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Conclusion

For Ukrainians, the PIT isn't a headache, but a chance to understand their taxes and even get a refund. Check your PIT-11 for 2024 now. Prepare for the PIT-37 in February 2025. Don't hesitate to contact the tax office or ask your colleagues. The Polish system is complex, but millions manage it. Now you too know how it works. Good luck with your taxes, and see you soon for the new tax season!

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Tanya Zhovna

09/02/2026

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Max

27/01/2026

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Denis Litvinov

15/01/2026

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ALEXANDR

28/12/2025

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Дарина Дробышевская

03/12/2025

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Vladimir Drobyshevsky

28/11/2025

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Svitlana

21/11/2025

I’m really thankful to Olga for all her help. From answering the questions to receiving the residence permit. The process was smooth and there was no stress. That took only 5 months from application to obtainment.

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Damien Vice

02/11/2025

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Andrii Melnychuk

26/08/2025

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