Ulga na Powrót Calculator & Eligibility Quiz 2026

Estimate your refund and verify your eligibility with our 2-minute quiz.

Last updated: February 2026

Use this calculator to estimate your potential tax refund under the Polish Settlement Tax Relief, known in Polish as Ulga na Powrót. The relief allows eligible individuals who establish tax residence in Poland to benefit from a tax exemption on up to 85,528 PLN of annual income, not tax, for four consecutive years. The result is an estimate only. The final refund depends on your tax residency status, type of income, deductions and the structure of your PIT return.

Detailed legal conditions and full explanation are available on the main guide page.

Polish Settlement Tax Relief, known in Polish as Ulga na Powrót, is a Polish income tax exemption allowing eligible individuals who establish tax residence in Poland to exclude up to 85,528 PLN of income per year for four consecutive years. It is often described as a settlement tax relief for new Polish tax residents. It is not limited to Polish citizens and may apply to EU citizens and individuals from other eligible countries who meet statutory conditions. This page functions as an Ulga na Powrót calculator and Polish tax refund calculator.

How the Ulga na Powrót Calculator Works

This Polish tax refund calculator estimates the benefit available under the Ulga na Powrót program for individuals establishing tax residence in Poland. It uses the annual exemption limit of 85,528 PLN and assumes you meet the statutory conditions.

Who Should Use This Polish Settlement Tax Relief Calculator

This Ulga na Powrót calculator is intended for individuals who establish tax residence in Poland and want to estimate potential savings. It is relevant for employees, entrepreneurs, contractors and business owners who recently changed tax residence to Poland or plan to do so.

If you are unsure whether you meet the statutory conditions, go directly to the eligibility quiz.

Common Questions about Polish Settlement Tax Relief

Short answers for the calculator page. Full details are on the main guide.

What is Polish Settlement Tax Relief
A Polish tax incentive aimed at individuals establishing tax residence in Poland. It is available not only to Polish citizens returning from abroad but also to eligible EU citizens and individuals from other qualifying countries who meet statutory conditions.
How much income can be covered
The relief is linked to a statutory annual exemption limit of up to 85,528 PLN of income, not tax, subject to meeting the legal conditions.
Is the calculator result binding
No. The calculator provides an estimate only. Final amounts depend on your PIT return, tax residency and deductions.
Does the relief combine with the 30,000 PLN tax-free allowance?
Yes, these benefits are cumulative. The first 85,528 PLN is exempt under the settlement relief, and the next 30,000 PLN falls under the standard tax-free allowance. This means you pay 0 PLN income tax on earnings up to 115,528 PLN.

This tool is designed for taxpayers who changed their tax residence to Poland and want to assess potential savings under the Polish Settlement Tax Relief.

Tax refund calculator

Use the calculator below to estimate your potential refund.

Taxation method







Estimated Annual Tax Savings (2026)

See how much you can save per year with the Polish Settlement Tax Relief compared to standard taxation.

Annual Income Tax Without Relief (standard scale) Effective Rate Without Relief Tax With Relief Effective Rate With Relief Your Profit
100,000 PLN 8,400 PLN* 8.4% 0 PLN 0% + 8,400 PLN
150,000 PLN 20,400 PLN* 13.6% 4,137 PLN 2.8% + 16,263 PLN
200,000 PLN 36,400 PLN* 18.2% 10,137 PLN 5.1% + 26,263 PLN

*Calculated based on standard tax scale (12%/32%) with 30,000 PLN tax-free allowance. Values are estimates for illustrative purposes.

Check if You Qualify for Ulga na Powrót (2-Minute Test)

Answer a few questions to check whether you may qualify for the Polish Settlement Tax Relief.

1. When did you move your residence to Poland?

Did you move your residence to Poland after December 31, 2021?

2. Residency status before moving to Poland

Did you live outside Poland for at least three full calendar years before moving to Poland?

3. Citizenship or previous residence

To qualify, you must meet one of these conditions. Select at least one that applies to you.

4. Proof of previous residence

Do you have documents confirming your residence abroad (for example tax residency certificate, rental agreement, employment contract)?

5. Type of income in Poland

After moving to Poland, is your income from at least one of the following?

6. Have you used this relief before?

Have you already used this relief in the last four years?

POLISH RETURN RELIEF

Claim your overpaid tax

This service is for taxpayers who believe they qualify for the Polish return relief and want us to prepare corrections of previously filed tax returns.

Before purchasing, please complete the free eligibility test on our website and make your own decision whether you meet the statutory conditions. This product is not an eligibility consultation.

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Before you buy

This service is suitable if:

  • you believe you qualify for the Polish return relief
  • you have already reviewed the free eligibility test
  • you want us to prepare corrections of previously filed Polish tax returns
  • you do not need an individual legal or tax consultation on eligibility
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What you need to provide

  • copies of the tax returns filed for the years to be corrected
  • basic information needed to complete the correction
  • data required to calculate the relief correctly

We do not require documents proving your former residence abroad as part of this service.

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What you receive

  • prepared corrected tax return or returns
  • calculation of the relief included in the correction
  • clear instructions how to submit the correction to the tax office
NOTE

Important scope limitations

Eligibility analysis

This service does not include an individual assessment of whether you meet the legal conditions for the relief. Use the free eligibility test before ordering.

Submission to the tax office

We prepare the corrections but we do not submit them to the tax office. You submit the prepared return yourself.

Questions from the tax office

If questions concern the technical calculation we may help explain the figures. Questions regarding factual eligibility are outside the scope of this product.

Responsibility for facts

The correction is prepared based on the information you provide. Responsibility for factual accuracy remains with the taxpayer.

Typical client questions

Do I need documents proving residence abroad?

No. We do not verify those circumstances as part of this service.

Will you confirm that I qualify?

No. Eligibility assessment is not included. Use the free calculator first.

Will you file the correction?

No. We prepare the corrected return but you submit it yourself.

Choose the service

If you believe you meet the statutory conditions for the Polish return relief, you can order a correction for one tax year or for multiple tax years.

What you are paying for. We prepare the correction based on the information you provide, calculate the relief in the return, and give you clear filing instructions. This section is intentionally limited in scope. It does not include an eligibility consultation or filing by proxy.