As a refugee from Ukraine, have you taken up work in Poland? Do you know little about the tax system in our country? Do you need support? In this article, we discuss the basic information on settling PIT (Personal Income Tax) in Poland, and we also provide a list of organizations that provide free assistance in this area.
Tax residency and your obligations towards the Polish tax office
Your obligations towards the Polish tax office depend on:
- are you a Polish tax resident,
- under what contract were you employed,
- how your income is qualified according to the convention and the PIT Act.
If you are a Polish tax resident, you must pay taxes on all your income, both in Poland and abroad. To confirm this, you must have your center of personal or economic interests in our country or stay here for more than 183 days in a tax year.
If you are an Ukrainian tax resident, taxation applies only to income earned in Poland. In some cases, when you are considered a resident of both countries, determining your tax residence requires an analysis of all facts and circumstances. More information on this topic can be found at www.podatki.gov.pl.
If you came to Poland from Ukraine due to the war, you can confirm your residence in Poland by submitting an appropriate declaration.
Tax settlement for Ukrainian tax residents from income received in Poland
As a result of the employment of Ukrainian tax residents in Poland, there are various types of contracts that lead to different income qualifications:
- Contract of employment contract: If you are employed under an employment contract by a Polish employer in Poland, the income from this contract is subject to taxation in our country. It does not matter whether you stay here for less than or more than 183 days in a tax year.
- Mandate contract: If you have been employed on the basis of a contract of mandate with a Polish company, the method of taxation of your income (revenue), including the amount of tax, depends on whether you provide the company with a certificate of tax residence.
- Civil law contract with a private person: If you have entered into a civil law contract with a private person (e.g. a contract of mandate), then the person employing you does not collect an advance payment for income tax from your salary and does not issue any tax information. However, this does not mean that this income is not taxed in Poland. This is determined by whether you have a permanent establishment.
- Harvest Assistance Agreement: If you are employed by a Polish farmer under a harvest assistance agreement, your income is generally not taxed in Poland.
Special tax rules
For certain types of income, the convention provides for special taxation rules, such as for directors, artists, athletes, students, professors and research workers.
Which tax form to fill?
After the end of the tax year, the entrepreneur (payer) prepares information PIT-11 or IFT-1R. Depending on the type of income and having a permanent establishment, you may be exempt from the obligation to file a tax return in Poland or you file a PIT-37 (or PIT-36) tax return for a given year. If you did not have a payer and performed work through a permanent establishment in Poland, you file a PIT-36 tax return.
Income settlement from employment in Poland for the Ukrainian citizens after obtaining Polish tax residence
Contract of employment
If you have obtained Polish tax residence and work under an employment contract, your income is subject to taxation in our country. The employer deducts income tax advances and then sends you PIT-11 . On this basis, you file a PIT-37 tax form. If you work under an employment contract with a foreign employer without a registered office in Poland, you must calculate and pay the advances to the Polish tax office yourself, and then file a PIT-36 tax form.
Mandate contract with a company
In the case of Polish tax residence and employment by a Polish company based on a mandate contract, the case is similar. The employer deducts income tax advances from your income from Poland and sends the PIT-11 information. On this basis, you file a PIT-37 tax return. It is similar here: if the contract concerns a foreign company without a registered office in Poland, you must calculate and pay the advances yourself, and then file a PIT-36 tax return.
Civil law contract with a private person
In the case of a civil law contract with a private person, your income is not taxed with advance payments, but is taxed in Poland. You can pay monthly advance payments on income tax and file a PIT-36 tax form.
Po zakończeniu roku podatkowego, płatnik przesyła Ci informację PIT-11. Wówczas składasz zeznanie podatkowe PIT-37 za 2023 rok do 30 kwietnia 2024 r. w polskim urzędzie skarbowym.
How to file the tax form?
The deadline for filing your 2023 tax return is from February 15 to April 30, 2024. If you leave Poland before that deadline, you must file your return before you leave.
There is also the possibility of using tax relief for young people. If in 2023 you are under 26 years old and have income from an employment contract, a contract for services, a graduate internship, a student internship or maternity benefit, your income up to your 26th birthday may be exempt from tax up to PLN 85,528.
Swoje zeznanie podatkowe możesz złożyć:
- Twój e-PIT service,
- through e-deklaracje system,
- as a paper form.
Twój e-PIT service, e-deklaracje system and forms to fill out and print are available at www.podatki.gov.pl.
Twój e-PIT: a convenient choice
Twój e-PIT is an online service where you will find a ready-made tax return, prepared based on information from employers. You can log in using your personal data or a trusted profile. The 2023 return is available from February 15, 2024. You can accept it, change or complete the data, or even reject it and settle it yourself. If you run a business, you can also settle your tax here. Details at www.podatki.gov.pl.
Tax deadlines and refunds
If you file your tax form electronically, you will receive a refund of the overpaid tax no later than 45 days from the date of filing your return. In the case of automatic acceptance, the deadline for the refund of the overpayment is counted from the day following the deadline for filing your return, i.e. from May 1, 2024 in the current tax year. If you file your return in paper form, the overpayment is refunded within 3 months from the date of filing your return.
Donate 1.5% of your tax!
When filling out your tax form, you can support charities by donating 1.5% of your tax. It’s a simple solution, with no hidden costs. If you don’t choose a specific organization, your 1.5% will automatically go to the State Treasury.
This is a great opportunity to support Mapuj Pomoc! Just enter the KRS number in the appropriate box: 0000270261 and the specific purpose: FUNDACJA TO PROSTE 18808. We will be very grateful for your support, thanks to which our portal and interactive map of help will be able to develop.
Use free consultations and find help with your tax return
If tax issues are confusing and overwhelming for you, below are the options for free consultations that will help you complete the formalities.
- Free assistance for people from Ukraine in tax settlements in Warsaw provided by the Support Center for Women and Children “Good Start”:
- ul. Elektoralna 13/104, 00-137 Warszawa
- poniedziałek-czwartek od 9:00 do 17:00
- tel. 736 380 203, more info…
2. Assistance in completing PIT-37 tax returns in Polish, English, Ukrainian or Russian provided by the Homo Faber Association in Lublin: more info…
3. Free consultations on PIT tax settlements conducted at the Legal Information Center for Ukrainian citizens in Warsaw:
- ul. Puławska 2 (Budynek Plac Unii), 02-566 Warszawa
- to schedule the consultation, please call +48 731 705 847 or write infopoint@humandoc.pl, more info…
4. Free support and consultations at the Instytucie Praw Migrantów in Wrocław:
- telephone: +48 510 011 846; +48 57 1 330 203
- address: Instytut Praw Migrantów, ul.Ruska 46A/202 (nr 3 on the entry phone)
5. Free consultations on PIT-37 settlement for income received in Poland and Ukraine conducted by the Klub Ukraiński in Krakow – Zustricz Foundation:
- telephone: +48 722 297 726
- address: ul. Zabłocie 20, budynek A, more info…
You will probably also receive help from other institutions offering free legal or information support – find them on MapujPomoc.pl in your area.
Zustricz Foundation webinar on PIT filing
