Polish PIT-0 reliefs may also cover foreigners who are tax residents. We gather four exemptions, their legal bases and the common limit, so that you can easily check what you are entitled to.
1. PIT-0 reliefs in brief
"PIT-0" is a group of exemptions that may also cover foreigners who are Polish tax residents (or — in the case of the return relief — persons transferring their residence to Poland). The common annual exemption limit is PLN 85,528.
2. Four reliefs and their bases
| Relief | For whom | Basis |
|---|---|---|
| Relief for the young | Persons up to the age of 26 | Article 21(1)(148) PIT |
| Return relief | Persons transferring their residence to Poland (4 years) | Article 21(1)(152) PIT |
| Relief for 4+ families | A parent of at least four children | Article 21(1)(153) PIT |
| Relief for working seniors | Women 60+, men 65+ who forgo their pension | Article 21(1)(154) PIT |
3. The common PLN 85,528 limit
If you meet the conditions of several reliefs at the same time, the total exempt income will still not exceed PLN 85,528 per year. The surplus is taxed under the general rules.
4. What it means for a foreigner
A foreign resident up to the age of 26 may use the relief for the young; a person moving to Poland — the return relief. The condition is being subject to Polish taxation and meeting the criteria of the given relief.
Show more: how to take the relief into account already at the advance-payment stage
How to take the relief into account at the employer
The relief can be settled in the annual return or — on the basis of a declaration submitted to the employer — already when advance payments are collected. The HR department should archive such declarations and monitor the limit threshold.
Check which PIT reliefs you are entitled to
We will verify the conditions of the reliefs in your situation and help you settle them correctly — with your employer or in the annual return.
Book a free consultationLegal 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)(148), (152)–(154) and the provisions on the joint limit).
Sources: Act of 26 July 1991 on personal income tax, Article 21(1)(148), (152)–(154); podatki.gov.pl — reliefs. The above commentary is our own; the provisions cited should be verified against the current text of the act before taking any action.