Tax Return in Poland and Tax Refund Guide 2025 - Complete Instructions for Individuals and Companies

What is Tax Return in Poland?

A tax return in Poland (rozliczenie podatkowe) is an annual declaration that individuals and businesses must submit to the Polish Tax Office (Urząd Skarbowy). This process involves reporting your income, calculating taxes owed, and potentially receiving a tax refund if you’ve overpaid during the year.

Key Points About Polish Tax Returns:

• Annual obligation for most residents and non-residents earning income in Poland
• Multiple forms available: PIT for individuals, CIT for companies, VAT for businesses
• Deadline: April 30th for personal income tax, March 31st for corporate tax
• Average refund: 500-3,000 PLN for individuals, varies for companies
• Processing time: 45 days for electronic filing, 3 months for paper filing

Who Must File Tax Return in Poland?

Individuals Who Must File PIT:

• Polish tax residents – regardless of income source
• Foreigners working in Poland – including those on employment contracts (umowa o pracę)
• Expats staying over 183 days in a tax year
• Remote workers employed by Polish companies
• Freelancers and contractors with Polish clients
• Property owners receiving rental income in Poland

Companies Required to File Returns:

• All legal entities registered in Poland
• Foreign companies with permanent establishment in Poland
• VAT-registered businesses (monthly or quarterly returns)

Exemptions:

• Income below tax-free threshold (30,000 PLN annually)
• Certain scholarships and social benefits
• Some diplomatic personnel

Tax Return for Individuals (PIT) in Poland

Personal Income Tax (PIT) returns are the most common type of tax return in Poland for individuals. Understanding which form to use is crucial for proper filing and maximizing your potential tax refund.

Types of PIT Forms:

Polish Tax Rates for 2025:

• 12% – for income up to 120,000 PLN
• 32% – for income above 120,000 PLN
• Tax-free amount: 30,000 PLN annually
• Lump sum options: 19% flat tax for entrepreneurs

Step-by-Step PIT Filing Process:

1. Collect documents – PIT-11 from employer, bank statements, invoices
2. Choose correct form – Usually PIT-37 for employees
3. Calculate deductions – Child tax credit, donations, rehabilitation expenses
4. Access e-PIT system – Login with Profil Zaufany or tax data
5. Review pre-filled data – Verify income and tax information
6. Add deductions – Input eligible tax reliefs
7. Submit electronically – Confirm and send
8. Save confirmation – UPO (Urzędowe Poświadczenie Odbioru)

Tax Return for Companies in Poland

Legal entities in Poland must file various tax returns, including corporate income tax (CIT) and VAT returns. Understanding these obligations is essential for compliance and claiming potential tax refunds in Poland.

Corporate Income Tax (CIT) Return:

• Form: CIT-8 annual return
• Tax rates: 19% standard, 9% for small taxpayers
• Filing deadline: March 31st following the tax year
• Advance payments: Monthly or quarterly

VAT Returns in Poland:

• Forms: JPK_V7M (monthly) or JPK_V7K (quarterly)
• Standard VAT rate: 23%
• Reduced rates: 8%, 5%, 0%
• Filing deadline: 25th day of the following month/quarter
• VAT refund: Available for excess input VAT

How to File Company Tax Returns:

1. Register on KAS portal – Obtain electronic signature
2. Prepare financial statements – Balance sheet, P&L
3. Calculate tax base – Adjust for tax differences
4. Complete relevant forms – CIT-8, JPK files
5. Submit electronically – Through KAS system
6. Pay any tax due – Or claim refund if overpaid

Tax Refund in Poland – How It Works

A tax refund in Poland (zwrot podatku) occurs when you’ve paid more tax than you actually owe. This is common for employees whose employers deduct tax at source, and for businesses with excess VAT credits.

Common Reasons for Tax Refunds:

• Overpaid advance tax – Employer deducted too much
• Eligible deductions – Child relief, donations, medical expenses
• Tax credits – For specific investments or activities
• Income changes – Job loss, reduced earnings
• VAT excess – Input VAT exceeds output VAT

Types of Tax Refunds Available:

How to Claim Tax Refund in Poland – Step by Step

Claiming your tax refund in Poland is straightforward if you follow the correct procedure. Here’s a detailed guide for both individuals and companies.

For Individuals (PIT Refund):

1. File your tax return on time
   • Deadline: April 30th
   • Use e-PIT system for faster processing
2. Include all eligible deductions
   • Child tax credit (1,112.04 PLN per child)
   • Charitable donations (up to 6% of income)
   • Internet expenses (760 PLN for two years)
3. Provide bank account details
   • Polish or foreign IBAN accepted
   • Must match taxpayer’s name
4. Submit supporting documents
   • Only if requested by tax office
   • Keep receipts for 5 years
5. Track refund status
   • Check e-Urząd Skarbowy portal
   • Call tax office after 45 days

For Companies (CIT/VAT Refund):

1. File accurate returns
   • CIT-8 by March 31st
   • VAT returns monthly/quarterly
2. Document all transactions
   • Keep invoices organized
   • Maintain proper accounting records
3. Apply for VAT refund
   • Indicate refund request in JPK file
   • Choose: refund or carry forward
4. Respond to tax office queries
   • Provide additional documents if requested
   • Explain unusual transactions
5. Receive refund
   • Standard VAT: 60 days
   • Accelerated VAT: 25 days
   • CIT refund: 2-3 months

e-PIT System – File Tax Return Online

The e-PIT system revolutionizes how individuals file their tax returns in Poland. Since 2019, the Polish Tax Administration pre-fills tax returns for most employees, making the process simpler and reducing errors.

Benefits of e-PIT System:

• Pre-filled forms – Income data from employers already included
• Automatic calculations – Reduces mathematical errors
• Faster refunds – 45 days vs 3 months for paper filing
• Free service – No need for paid tax software
• Mobile access – File from smartphone via e-Urząd Skarbowy app

How to Access e-PIT:

1. Visit podatki.gov.pl/pit
2. Login using one of these methods:
   • Profil Zaufany (Trusted Profile)
   • e-Dowód (electronic ID)
   • Banking login (selected banks)
   • Tax data (PESEL + previous year’s tax amount)
3. Review pre-filled information
4. Add deductions and reliefs
5. Submit with one click

e-PIT Timeline 2025:

• February 15: System opens for viewing
• March 1: Full editing available
• April 30: Deadline for submission
• May 2: Automatic approval if not submitted

Important Deadlines for Polish Tax Returns

Missing deadlines for your tax return in Poland can result in penalties and delayed tax refunds. Here are all the crucial dates you need to remember:

Personal Income Tax (PIT) Deadlines:

Corporate Tax Deadlines:

• CIT-8 annual return: March 31 (3 months after year-end)
• CIT advance payments: 20th of each month/quarter
• Transfer pricing documentation: With CIT-8 filing

VAT Return Deadlines:

• Monthly VAT (JPK_V7M): 25th of following month
• Quarterly VAT (JPK_V7K): 25th after quarter ends
• EU sales (VAT-UE): 25th of following month

Required Documents for Tax Return

Proper documentation is essential for filing your tax return in Poland and claiming your tax refund. Here’s what you’ll need:

For Individuals (PIT):

Basic Documents:

• PIT-11 – Annual income statement from employer
• PESEL number – Polish identification number
• Bank account details – For refund transfer
• Passport/ID – For foreigners

For Deductions:

• Child birth certificates – For child tax credit
• Donation receipts – From registered charities
• Medical receipts – For rehabilitation relief
• Internet bills – For internet deduction
• Education expenses – For training deduction

For Companies:

CIT Return Documents:

• Financial statements – Balance sheet, P&L, cash flow
• General ledger – Full accounting records
• Tax register – Revenue and expense documentation
• Transfer pricing documentation – If applicable

VAT Return Documents:

• Sales invoices – All issued VAT invoices
• Purchase invoices – For input VAT claims
• Import documents – SAD declarations
• Corrections – Credit/debit notes

Tax Refund Calculator Poland

Calculate your potential tax refund in Poland using our examples. These calculations help you understand how much you might receive back from your tax return.

Example Calculations for 2025:

Factors Affecting Your Tax Refund:

• Tax-free amount – 30,000 PLN reduces your tax base
• Social security contributions – Deductible from income
• Tax credits – Direct reduction of tax owed
• Advance payments – What employer/you paid during year

Common Mistakes to Avoid

Avoid these common errors when filing your tax return in Poland to ensure you receive your tax refund without delays:

Top 10 Mistakes in Polish Tax Returns:

1. Wrong PIT form selection
   • Using PIT-36 instead of PIT-37 for employment income
   • Solution: Check income source before selecting form
2. Missing deductions
   • Forgetting child tax credit or donations
   • Solution: Review all available reliefs before submitting
3. Incorrect bank account
   • Providing wrong IBAN or closed account
   • Solution: Double-check account details
4. Late filing
   • Missing April 30 deadline
   • Solution: File early, use e-PIT system
5. Mathematical errors
   • Calculation mistakes in paper forms
   • Solution: Use e-PIT for automatic calculations
6. Forgetting foreign income
   • Not declaring income from abroad
   • Solution: Report worldwide income if Polish resident
7. Wrong tax residence status
   • Confusion about 183-day rule
   • Solution: Count days carefully, consider center of interests
8. Missing signatures
   • Unsigned paper returns are invalid
   • Solution: E-file to avoid this issue
9. Not keeping documents
   • Throwing away receipts too early
   • Solution: Keep all documents for 5 years
10. Ignoring tax office letters
    • Not responding to information requests
    • Solution: Reply within given deadline

Frequently Asked Questions

General Tax Return Questions:

Tax Refund Questions:

Specific Situations:

Professional Tax Advisory Services

While filing your tax return in Poland through e-PIT is straightforward for many, complex situations may require professional assistance to maximize your tax refund and ensure compliance.

When to Seek Professional Help:

• Multiple income sources – Employment, business, investments
• International taxation – Income from multiple countries
• Business owners – Optimizing between PIT and CIT
• First-time filers – Foreigners new to Polish tax system
• Complex deductions – Maximizing available reliefs
• Tax audits – Representation before tax authorities
• Historic corrections – Filing for previous years

Services We Provide:

Why Choose Professional Tax Advisory?

• ✓ Maximize refunds – We find all eligible deductions
• ✓ Save time – Focus on your business while we handle taxes
• ✓ Avoid mistakes – Reduce risk of penalties and audits
• ✓ Expert knowledge – Stay updated with changing regulations
• ✓ Peace of mind – Professional liability insurance
• ✓ Multilingual support – Services in English, Polish, and more