Foreigner's taxes · PIT

Return relief — PIT exemption up to PLN 85,528 also for foreigners

Published: 17 August 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 6 min

A person who transfers their tax residence to Poland may benefit for four years from a PIT exemption of up to PLN 85,528 per year. We explain the conditions of the return relief, the common PIT-0 limit and how the employer applies it.

Table of contents
  1. What the return relief is
  2. Conditions for using it
  3. Common PIT-0 limit
  4. How the employer applies it
  5. Legal basis and sources

1. What the return relief is

The return relief (Article 21(1)(152) of the PIT Act) is an exemption from tax on the income of a person who has transferred their place of residence (tax residence) to Poland. The exemption covers, among others, income from employment, mandate contracts and business activity — up to PLN 85,528 per year, for 4 consecutive tax years.

2. Conditions for using it

The key requirements are the transfer of residence to Poland and meeting the statutory conditions concerning not having lived in Poland during a specified earlier period. The relief applies both to Poles returning from abroad and — where the conditions are met — to foreigners moving to Poland.

To be verified: the detailed conditions (periods, required documents, certificates) are set out in the act and in tax guidance — confirm them for your situation before using the relief.

3. Common PIT-0 limit

The return relief is one of the so-called PIT-0 reliefs. The common annual exemption limit for the return relief, the relief for young people, the 4+ relief and the senior relief totals PLN 85,528 — if you use several of them, the total exempt income may not exceed that amount.

4. How the employer applies it

The employee may submit a declaration to the employer so that the relief is taken into account already when advances are withheld. The HR department should collect the declaration in writing and archive it.

Show more: does the return relief cover foreigners
The context and structure of tax preferences for foreign workers are discussed in more detail in: I. Gęsicka, P. Majka, M. Rydzewska, J. Wantoch-Rekowski, Zatrudnianie cudzoziemców. Problematyka prawa pracy, administracyjnego i finansów publicznych, Wolters Kluwer, Warsaw 2026.

The return relief and foreigners

Although the relief is associated with Poles "returning" home, the act does not limit it to Polish citizens — what counts is transferring residence to Poland and meeting the conditions. For a foreigner moving their centre of life to Poland this may mean real savings over 4 years.

Have you returned or moved to Poland? Check whether you are entitled to the relief

We will verify the conditions of the return relief in your situation and help you apply the exemption correctly — without the risk of it being challenged by the tax office.

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Legal notice: this article is for information purposes only and does not constitute legal or tax advice. Legal status: 2026 (Act of 26 July 1991 on PIT, Article 21(1)(152) and the provisions on the joint PIT-0 relief limit).

Sources: Act of 26 July 1991 on personal income tax, Article 21(1)(152); podatki.gov.pl — return relief. The above commentary is our own; the provisions cited should be verified against the current text of the act before taking any action.