Spis treści
- When does a non-Polish citizen working in Poland have to start paying taxes?
- How to settle PIT and when to send the tax form to the tax office?
- Which tax form should I choose and when should I send it to the tax office?
When does a non-Polish citizen working in Poland have to start paying taxes?
A non-Polish citizen working in Poland can, in the eyes of law, be:
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a tax resident – paying all income tax in Poland, including the income obtained outside of Poland
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a tax non-resident – paying income tax only on the income obtained in Poland.
A tax resident is a person:
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for whom the Republic of Poland in a centre of economic interest (e.g. he or she has a permanent source of income or owns a business on Poland) or personal interest (wife, children, house).
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who resides in Poland for longer than 183 days in a year (this period does not have to be continuous).
A non-Polish citizen with a tax resident status is liable to pay private income tax under the same conditions as a Polish citizen. He or she accounts in Poland also for income from abroad. He or she must submit an annual tax declaration to the tax office according to the place of residence.
Citizens who are not Polish tax residents account in Poland only for the income obtained in the country.
Before you start work, it is worth asking your employer how he or she is going to settle the tax year and whether he or she will account for you as a Polish tax resident or not. Many employers require to submit a tax resident status certificate.
How to settle PIT and when to send the tax form to the tax office?
Every person working in Poland (regardless of the type of contract and the amount of income) is required to pay private income tax once a year. You always settle the past tax year (i.e. in 2020 we will settle income obtained in 2019). This applies to non-Polish citizens as well.
In most cases, the document required for the settlement is PIT-11 form, provided by the employer. It is the confirmation of tax paid by the employing establishment. The employer is legally obliged to get the document delivered to the employer by the end of February. Even if you have worked for one day in a year, you should get the PIT-11 sent to you. The document may be delivered electronically or on paper.
| Remember: Every employer should issue PIT-11 and get it delivered to you. If you worked in four different workplaces, you should get four separate documents. |
Based on PIT-11, the employer then fills in his or her annual tax form and sends it to the tax office by post, electronically or submits it in person.
Exception: If the paycheck for performed work amounts to less than PLN 200 (pre-tax), the employer pays 17% lump sum-tax to the tax office without issuing PIT-11 form for the employee. Read more: Umowa zlecenie/dzieło (article in Polish).
Which tax form should I choose and when should I send it to the tax office?
The tax form a taxpayer should choose depends on the type of ob income obtained.
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Form PIT-37 – for employment, pension, annuities (regardless of the tax residence); when you work under a contract for a specific task or a personal service contract (in case of Polish residents).
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Form PIT-36 – for income obtained abroad; own business activity taxed on general principles; non-registered work activity (plus the income mentioned above, if applicable).
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Form PIT-36L – income from business activities taxed with the 19% flat tax.
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Form PIT-28 – income from business activities taxed with the lump sum-tax.
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Form PIT-38 – income from capital, securities, cryptocurrencies.
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Form PIT-39 – income from selling a real-estates, if it has not been 5 years between the purchasing and selling it.
There are also attachments to the documents:
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PIT/O attachment – for tax relieves; attached to PIT-36, PIT-37, PIT-36L and PIT-28.
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PIT/D attachment – for housing concessions; attached to PIT-36, PIT-37 and PIT-28.
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PIT/M attachment – for an income obtained by an underage; attached to PIT-36.
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PIT/ZG attachment – income obtained abroad; attached to PIT-36, PIT-36L, PIT-38 and PIT-39.
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PIT/28A and PIT/28B attachments – income from a business taxed with the lump sum-tax; attached to PIT-28.
PIT-37, PIT-36, PIT-36L, PIT-38 and PIT-39 with attachments (if applicable) should be submitted to the tax office by April 30. IF the last day of April is a holiday – the first working day after April 30.
Free online software can be very helpful in filling in the PIT forms. You can also try the assistance of private accounting firms or use brochures issued by the Ministry of Finance (at podatki.gov.pl).
Annual tax form can be sent to the tax office by post, electronically or submitted in person. Sending PIT form via the internet is much faster (you don’t have to wait in queues in the tax or post office) and more convenient (you can send the form with one click (without leaving the house). If you send your form electronically, the tax office must send you your tax rebate within 45 days from submitting it (3 months if you submit it non-electronically).
| Remember: If you don’t submit the tax form, you will have to account for the tax arrears plus interest. If you forgot to submit the form, it’s “better to do it later than never”. If you submit the form after the deadline, it is best to attach a so-called “active repentance” document. |
pomoc@pitax.pl