Short version: every foreigner working in Poland under an umowa o pracę or umowa zlecenie must file an annual PIT-37 return for tax year 2026 by 30 April 2027. The source document for PIT-37 is the PIT-11 issued by the employer by the end of February. If nothing is done, the Twój e-PIT system auto-accepts the return on 1 May — but without reliefs, often costing the foreigner a 800–3,600 PLN refund. Most CIS-origin foreigners lose precisely that money because they cannot read Polish.
This article covers how to obtain PIT-11 from an employer, what to verify before filing, which reliefs actually work for foreigners, and where Twój e-PIT gets it wrong.
Vocabulary
| Term | Meaning |
|---|---|
| PIT-11 | Employer's information on income and withheld advances. A source document, not a return. |
| PIT-37 | Personal return for income from umowa o pracę / zlecenie. Filed by the employee. |
| PIT-36 | Return for income from JDG, rental, foreign sources. |
| PIT-38 | Return for capital gains and crypto. |
| Twój e-PIT | The state portal where PIT-37 is pre-filled with employer data. |
| Ulga | Tax relief — reduces income or tax directly. |
| Zwrot | Refund of overpaid tax to a bank account. |
| Dopłata | Top-up to the budget if reliefs were misapplied or under-withholding occurred. |
Most foreigners in their first year confuse "PIT-11 — what I downloaded" with "PIT-37 — what I have to file". PIT-11 is the input; PIT-37 is the output. An unfiled PIT-37 is not "all good" — it is auto-accepted by the state, often costing 1,000–2,000 PLN.
Step 1. Obtain PIT-11 From Each Employer
Employers must issue PIT-11 by the last day of February 2027 for the 2026 tax year. Larger Polish companies send PIT-11 via eDoręczenia or HR portals in early February. Smaller employers send it by email or hand it over in the office.
If you worked for two or three employers in 2026, you receive that many PIT-11 forms — all consolidated into a single PIT-37. Missing any one creates an underpayment that the tax office will discover within two years and reassess with interest.
If PIT-11 has not arrived by 1 March:
- Written request to the employer.
- If the employer has been wound up, application to the urząd skarbowy for a duplicate based on ZUS records.
- If the employer is foreign (remote work) — no PIT-11 is issued; the income is declared via PIT-36.
Step 2. Open Twój e-PIT
The portal is on podatki.gov.pl. Log in with Profil Zaufany, mObywatel, or e-dowód. Without one of these — no access. Profil Zaufany can be activated through online banking with PKO BP, mBank, Santander, or ING in five minutes.
Opening Twój e-PIT for 2026 reveals a pre-filled PIT-37 with all employer-supplied PIT-11s. This is not the final filing. It is a draft that auto-submits on 30 April 2027 — without reliefs, joint filing, or child relief.
Check the draft for:
- All PIT-11s included. Sometimes an employer fails to file PIT-11 with the urząd; you then add it manually.
- Correct urząd. The system may pick the urząd of an old address.
- Bank account field for the refund — empty means a postal money order with delays and fees.
- Address as of 31 December 2026, not the filing date.
Step 3. Apply Reliefs
This is where the money is. Foreigners lose refunds because they do not know which reliefs apply. The main ones for 2026:
Joint spousal filing (wspólne rozliczenie). Available if both spouses were RP residents for the full tax year and at least one is a Polish tax resident. Combines income and applies the rate to the average. Saving — up to 3,600 PLN if one spouse earns much more than the other.
Child relief (ulga na dziecko). Per child under 18 (or under 25 if studying full-time):
- 1st child: 1,112.04 PLN/year
- 2nd child: 1,112.04 PLN/year
- 3rd child: 2,000.04 PLN/year
- 4th and further: 2,700.00 PLN/year
With four children — 6,924 PLN refund. The relief applies only against your own taxable income. The children may have any nationality but must be supported by you in Poland or another EU/EEA country.
4+ family relief. In addition: zero PIT on income up to 85,528 PLN if you have four or more children.
Rehabilitation relief. Costs related to the disability of the taxpayer or close family (disability card required).
Thermal-modernisation relief. Insulation or heating-system replacement (owners only, up to 53,000 PLN per spouse).
Abolition relief. For income earned abroad: caps the proportional-credit method at 1,360 PLN to prevent double effective taxation. (Russia and Belarus excluded since 2021.)
Donations to religious worship, public-benefit organisations, blood donation. Up to 6 % of income.
Internet relief. Up to 760 PLN/year on home internet — only for two consecutive years, only if not previously used.
IKZE contributions. A retirement account — up to 9,388.80 PLN/year (2026) deducted from taxable income.
Zero PIT for under-26. Income up to 85,528 PLN exempt from PIT for those under 26 on umowa o pracę or zlecenie. Auto-applied — verify it shows in PIT-11.
Step 4. File the Return
From the Twój e-PIT draft, after entering reliefs, click "Akceptuję i wysyłam". Sign with Profil Zaufany. You receive a UPO (electronic confirmation) — keep it for five years.
Deadline: by 30 April 2027 inclusive. Later filings are corrections or late filings with interest.
Step 5. Receive the Refund
If the return shows an overpayment, the refund arrives:
- To a bank account — 7 to 60 days (faster for February-March filings).
- By postal money order — up to 90 days.
Filing through Twój e-PIT with a verified Profil Zaufany speeds the process — the tax office trusts those returns more.
If a top-up (niedopłata) is shown, it must be paid by 30 April 2027 as well. Late payment carries 8.5 % annual interest from 1 May 2027.
Where Foreigners Lose Money
From LegalWin's casework:
1. Skipping joint filing with a non-resident spouse. If the non-resident spouse is an EU/EEA or Swiss citizen, and Polish income is at least 75 % of the household total, and there is a treaty in place — joint filing is allowed. Most file separately by default and lose 1,200–3,600 PLN.
2. Skipping child relief because the child studies abroad. If the child studies in Poland, the EU/EEA, or the UK and is in your support — the relief applies. Submit the birth certificate plus a school confirmation for those over 18.
3. Misapplying abolition relief on Russian / Belarusian income. These countries have been excluded since 2021, but income from periods before that date still falls under the previous regime. Chronology matters.
4. Filing through Twój e-PIT after 30 April. A 1 May filing is "post-deadline", and certain reliefs are lost. The system technically accepts it, but the refund may go through additional verification.
5. Skipping corrections (korekty) for prior years. Corrections are available five years back. A 2022 child-relief omission can still be corrected by end of 2027.
When You Need an Adviser
You can manage on your own with: one employer, no non-resident spouse, no children abroad, no foreign income, no JDG.
You need an adviser when:
- 2+ employers during the year;
- any foreign income (even a one-off transfer);
- non-resident spouse;
- non-Polish children;
- crypto or capital-markets activity;
- a letter from the urząd ("simplified" or "do uzupełnienia");
- corrections required for prior years.
LegalWin's PIT-37 fee for foreigners starts at 600 PLN for a clean return, from 1,200 PLN with multiple PIT-11s and three or more reliefs. Prior-year corrections from 800 PLN.
This article is informational. Tax outcomes depend on your nationality, residency status, number of employers, and applicable reliefs. For individual cases, please consult an adviser.
Related materials: