Personal Tax
Free tool: check eligibility without a consultation

Ulga na Powrót Calculator & Eligibility Test

Eligibility for Ulga na Powrót comes down to six statutory conditions. In most cases, eligibility comes down to six statutory conditions. Complete the test below to find out in 3 minutes.

Estimates only. Not tax advice. Final amounts depend on your individual situation and statutory conditions.

What is Ulga na Powrót

Polish Settlement Tax Relief (Ulga na Powrót) is a Polish income tax exemption for individuals who establish tax residence in Poland. Eligible taxpayers can exclude up to 85,528 PLN of income per year from taxation for four consecutive years.

The relief is not limited to Polish citizens. It also applies to EU citizens and individuals from other eligible countries who meet the statutory conditions.

Combined with the standard tax-free allowance The relief stacks with the 30,000 PLN tax-free allowance. Together, you pay 0 PLN income tax on up to 115,528 PLN of annual income in each of the four qualifying years.
Annual income Tax without relief Effective rate Tax with relief Effective rate Your saving
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

Standard tax scale 12%/32% with 30,000 PLN tax-free allowance. Values are estimates for illustrative purposes.

Read the full guide to Polish Settlement Tax Relief

Calculate your estimated tax saving

Select your taxation method and enter your annual income to estimate how much you could save under Ulga na Powrót.

Taxation method
Estimated annual tax saving
0 PLN
Estimate only. Final amount depends on your tax return, residency status and statutory conditions.

Check if you qualify

Answer 6 questions to check whether you may be eligible for Ulga na Powrót.

Question 1
When did you move your tax residence to Poland?
The relief applies to individuals who established Polish tax residence after 31 December 2021.
Question 2
How long did you live outside Poland before moving?
You must have lived outside Poland for at least three full calendar years before establishing Polish tax residence.
Question 3
Citizenship or previous country of residence
Select at least one that applies to you.
Question 4
Do you have documents confirming your previous residence abroad?
For example a foreign tax residency certificate, rental agreement, employment contract or official registration.
Question 5
What is your source of income in Poland?
Select at least one that applies to your income after moving to Poland.
Question 6
Have you already used this relief?
The relief can be used once, for four consecutive years from the year you established Polish tax residence.

Common questions

What exactly is Ulga na Powrót?
Polish Settlement Tax Relief (Ulga na Powrót) is a Polish income tax exemption for individuals who establish tax residence in Poland. It allows you to exclude up to 85,528 PLN of income per year from taxation for four consecutive years. It is available not only to Polish citizens but also to EU citizens and individuals from other eligible countries who meet the statutory conditions.
Does the relief combine with the 30,000 PLN tax-free allowance?
Yes. The two 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 in each of the four qualifying years.
Is the calculator result binding?
No. The calculator provides an estimate based on the statutory exemption limit and the taxation method you select. Final amounts depend on your full tax return, deductions, exact residency status and any other reliefs you apply. We prepare PIT returns that include Ulga na Powrót as part of the filing process.
How many years can I use the relief?
Four consecutive tax years, starting from the year you established Polish tax residence or the following year, depending on when you moved. The relief can only be used once.
Do I need to apply separately for the relief?
No separate application is required. The relief is claimed in your annual PIT return. If you qualify, we apply it as part of preparing your Polish tax return — no additional service or form is needed.
Polish Return Relief

Moved to Poland after 2021? We include Ulga na Powrót in your annual tax return.

If you qualify, we apply the relief as part of your Polish tax filing. No separate service needed.

See tax return service for expats
Sylwia Weryńska
Sylwia Weryńska
Tax return specialist for expats in Poland
Jerzy Gaweł
Jerzy Gaweł
Tax advisor, nr 13760 KIDP