Foreign Income Tax Filing in Poland
Complete annual Polish tax return for individuals with Polish tax residency who received foreign income.
Polish tax residents are required to report worldwide income, including foreign salary, investments and property income. Whether this is your first Polish tax filing or you have several years to catch up on, we handle both as part of the same service.
Last updated: 17 August 2026
Foreign income usually falls into three groups for Polish tax filing purposes: general income such as salary, freelance income or pensions (PIT-36), private rental income from property abroad, taxed under the lump-sum regime (PIT-28), and capital income such as shares, ETFs, dividends or foreign brokerage accounts (PIT-38). Depending on the case, the filing may require one of these forms or a combination.
Typical situations we handle
You worked abroad and now live in Poland and need to report your salary correctly.
You received income from foreign employers or clients and must include it in your Polish tax return.
You have foreign rental income or income from foreign companies.
You have foreign investment income (shares, ETFs, dividends) that must be reported separately under capital gains rules.
You have lived in Poland for years, or always, and have never filed a Polish tax return even though you had income from abroad.
How we prepare your tax return
We analyse your situation and apply the correct tax rules so your foreign income is properly reported in Poland.
Foreign income covered
Three main categories are covered. Your case may include one, two or all three depending on your income.
General foreign income
- employment income from abroad
- freelance or self-employment income earned abroad
- income from foreign companies
- foreign pension income
- other foreign income sources reportable in Poland
Private rental income
- rental income from property located outside Poland
- taxed exclusively under the lump-sum regime (ryczałt) since 2023
- 8.5% up to PLN 100,000 per year, 12.5% above that threshold
- reported in Part L, no PIT ZG attachment
Capital income and investment activity
- shares and stock trading
- ETFs and investment funds
- dividends and other capital income
- foreign brokerage accounts including eToro, IBKR, DEGIRO and similar platforms
- cryptocurrency transactions if they need to be included in the annual settlement
Pricing
Complete foreign income tax filing in Poland for 1 previous tax year.
Multi-year regularisation options for 2, 3 or 4-5 previous tax years are available during checkout.
Supervised by Jerzy Gaweł
Polish Tax Advisor supervising the preparation of this service and responsible for its tax logic and compliance.
View profileWhat you get for this price
Direct Expert Supervision
Work supervised by Polish Tax Advisor Jerzy Gaweł.
Treaty Mastery
Full analysis of applicable double tax treaties to ensure correct tax treatment.
Filing-Ready Package
Completed tax returns with clear step-by-step filing instructions.
Documents typically needed for foreign income tax filing in Poland
The exact document set depends on your income type and country of source. Most cases require:
- income statements from foreign employers or other payers
- tax certificates confirming tax paid abroad if available
- rental agreements and records of rental income received, for property located abroad
- broker statements and transaction reports for investment income
- Excel or CSV files where available for investment history
- information on the country of source and tax year concerned
- complete identification data required to prepare the tax return, including PESEL or NIP
How it works
Your first contact is Wiktoria Buczek. She coordinates intake and next steps.
The work is carried out under the supervision of Polish tax advisor Jerzy Gaweł. In a typical case, the tax return is prepared within 7 days after receiving all required documents.
You receive the completed filing package and instructions for final submission.
Quick contact
Not sure if this applies to you? Read our guide or send us a message. Your first point of contact is Wiktoria Buczek and we will review your case.
Frequently asked questions
Do I need to report foreign income in Poland?
Yes. If you are a Polish tax resident, you are required to report your worldwide income in Poland, including income earned abroad such as salary, investments or rental income.
What if I already paid tax abroad?
We apply the relevant double tax treaty so that your foreign income is either exempt or credited correctly in Poland, depending on the country and type of income.
Do I need PIT-36, PIT-28 or PIT-38?
It depends on the type of income. PIT-36 covers general foreign income such as salary, freelance income or pensions. PIT-28 applies to private rental income from property abroad, taxed at a flat 8.5%/12.5% rate since 2023. PIT-38 applies to capital gains from investments such as shares, ETFs or dividends. Many clients need more than one form in the same tax return.
Why is this service more expensive than a standard tax return?
Foreign income tax filing requires analysis of international tax treaties, correct classification of income, application of Polish tax reliefs and preparation of separate returns where needed. You are paying for specialist cross border tax work supervised by a Polish tax advisor.
How long does the process take?
In a typical case, the tax return is prepared within 7 days after receiving all required documents.
Can I file jointly with my spouse?
Yes. Where joint filing is allowed under Polish tax rules and marital property conditions are met, we include the spouse in the same filing. The service covers joint PIT-36 and separate PIT-38 filings for each spouse if required.
Ready to file your 2025 foreign income tax return in Poland?
Order the standard annual filing service for one tax year.