PERSONAL TAX SERVICE

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.

Last updated: 15 April 2026

Annual tax filing for foreign income

Incorrect reporting may lead to tax office questions, interest or double taxation.

We prepare your complete Polish tax return including foreign income, apply the correct tax treaty and calculate your final tax due.

You receive complete tax returns ready for filing in Poland. We handle the complexity so you don’t have to deal with Polish tax rules yourself.

  • complete Polish tax return for foreign income including general income (PIT-36) and capital gains (PIT-38 if applicable)
  • correct tax treatment under the applicable double tax treaty
  • final tax due calculation and clear filing instructions
Deadline for 2025 tax filing: 30 April 2026

Foreign income usually falls into two main groups for Polish tax filing purposes: general income such as salary, freelance income, pensions or foreign rental income, and capital income such as shares, ETFs, dividends or foreign brokerage accounts. Depending on the case, the filing may require PIT-36, PIT/ZG, PIT-38 or a combination of these forms.

Foreign income tax filing in Poland for PIT-36 and PIT-38 income sources
Foreign salary, rental income and investment income may need to be reported in Poland by Polish tax residents.

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.

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.

Step 1

We analyse your foreign income documents.

Step 2

We apply the relevant tax treaty and calculate your tax.

Step 3

We apply available tax reliefs where applicable.

Step 4

You receive completed tax returns with clear filing instructions.

Foreign income covered

Two main categories are covered. Your case may include one or both depending on your income.

PIT-36
General foreign income
  • employment income from abroad
  • freelance or self-employment income earned abroad
  • income from foreign companies
  • foreign pension income
  • rental income from property located outside Poland
  • other foreign income sources reportable in Poland
PIT-38
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
Only capital gains from brokers or investments?

If you only have investment income such as stocks, ETFs or dividends, use our dedicated PIT-38 service instead.

Go to PIT-38 service

Pricing

2,490 PLN
FOR 2025 TAX YEAR
* price for 1 previous tax year, VAT included
* includes joint filing with spouse where eligible (marital community of property)

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.

Order tax filing service
Jerzy Gaweł licensed Polish tax advisor
Supervised by Jerzy Gaweł

Licensed Polish Tax Advisor supervising the preparation of this service and responsible for its tax logic and compliance.

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What you get for this price

Direct Expert Supervision

Work supervised by Licensed 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
  • 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

STEP 1
Send your documents

Your first contact is Wiktoria Buczek. She coordinates intake and next steps.

STEP 2
We prepare the filing

The work is carried out under the supervision of licensed Polish tax advisor Jerzy Gaweł. In a typical case, the tax return is prepared within 7 days after receiving all required documents.

STEP 3
You receive completed tax returns

You receive the completed filing package and instructions for final submission.

tax advisor contact Poland foreign income tax filing

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 or PIT-38?

PIT-36 is used for general foreign income such as salary or rental income, while PIT-38 applies to capital gains from investments like shares, ETFs or dividends.

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 licensed 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.