Polish Settlement Tax Relief – Why the Name “Return Relief” is Misleading
September 12, 2025
When Poland introduced the so-called “Polish Settlement Tax Relief” (ulga na powrót) in 2022, the intention was to attract talent and capital by offering a four-year exemption from personal income tax on certain types of income, up to PLN 85,528 per year. However, the official Polish name is misleading. The Polish phrase „Ulga na powrót” literally translates to “Return Relief.” But the relief is not limited to people who once lived in Poland and are now returning. In fact, any person relocating their tax residency to Poland after 31 December 2021 may qualify, provided that certain conditions are met. This includes individuals who have never lived in Poland before.
Who can benefit?
You may be eligible if:
- you become a Polish tax resident after relocating your place of residence to Poland,
- you did not reside in Poland during the three calendar years before the relocation,
- you hold Polish or EU/EEA/Swiss citizenship, a Polish Charter of the Pole (Karta Polaka), or have resided in one of the qualifying countries (such as the UK, USA, Canada, Israel, Japan, etc.) for at least three years,
- you can prove your previous tax residency abroad (certificate of residence or equivalent documentation),
- you have not already benefited from this exemption in the past.
Why is the name confusing?
The term “Return Relief” suggests that only former Polish residents can take advantage. This false impression explains why relatively few taxpayers are aware of and apply for the relief. The more accurate name is Polish Settlement Tax Relief, which reflects the true nature of the incentive: it is designed for new residents settling in Poland.
How to check your eligibility?
At Sarego Finance we provide two useful tools:
- Residency and Relief Eligibility Test – to see if you qualify for the Polish Settlement Tax Relief.
- Tax Refund Calculator – to estimate how much you could claim back for previous years.
If you meet the conditions for this relief, do not miss the opportunity to recover what is yours. Click the link below and use our service — we will calculate your refund, prepare all the necessary paperwork and submit the application to the tax office on your behalf. All you need to do is take the first step.
Claim Your Tax Refund – Use our service to claim your tax refund.
Official source: For full legal details, see the Polish Ministry of Finance – Ulga na Powrót
Jerzy Gaweł
Partner – Tax Advisor
