Foreigner's PIT: annual tax return step by step

Each employer issues a separate PIT-11 for the period of employment: with several contracts in a year you get several documents and add them up in one return. The return is due by 30 April of the year following the tax year, and a foreigner's PIT settlement may end with a refund of overpaid tax or an extra payment, depending on the advances withheld and reliefs.

What PIT-11 is and how a foreigner's annual settlement begins

PIT-11 is information about income, contributions withheld and tax advances, not the return itself. The employer sends PIT-11 to the tax office electronically by the end of January of the year following the tax year, and to the employee, on paper, electronically or in person, by the end of February. If a deadline falls on a day off, it moves to the next working day. The same form reaches the tax office independently of you, so it already knows about your income.

Without a Polish PESEL number or NIP, the employer cannot file your PIT-11 with the tax office electronically. Since 1 June 2021 this number has been a condition for submitting the form electronically to the office: without it the employer files PIT-11 on paper, with a note explaining why it was not sent electronically.

Deadline for filing the annual return

The return is due by 30 April of the year following the tax year. The Your e-PIT service in the e-Tax Office prepares the settlement based on data submitted by employers: you check it, correct it and approve it, or let it be accepted automatically.

Which return gets accepted automatically

Automatic acceptance does not cover every form: with several sources of income, check which form you settle your income on, as it decides whether the return approves itself.

Some non-residents settle precisely on PIT-36, so with several contracts it pays to first establish which form your income actually falls under.

Resident or non-resident: it changes the form

Tax status decides whether you settle your entire income or only the part earned in Poland. How it is determined is described in the text on foreigner's tax residency. Check it before choosing a form, as status determines the correct one.

What to do if PIT-11 did not arrive

Missing the document does not release you from the duty to file: the office knows your income independently, because the same form goes to it directly from the employer. Ask your employer for a duplicate. If you worked through Amer, contact your coordinator. Data submitted by employers is also visible in the return prepared in the Your e-PIT service.

Why filing pays off, even without an obligation

Filing may end in a refund or an extra payment, depending on the advances withheld, reliefs and the number of employers. Typical reasons for overpayment: working for part of the year, several employers calculating advances independently of each other, missed reliefs. The refund does not come by itself: you have to file the return. How tax and contributions are deducted from gross pay each month is explained in the text on net and gross pay.

Frequently asked questions

### Does not receiving PIT-11 from a former employer release you from filing?
No. The office has data on your income regardless of whether the document reached you; the duty to file the return stays unchanged.

### Which PIT should a non-resident choose?
For income settled by the employer as a payer it is usually PIT-37; the correct form depends on tax status, so establish it before filling it in. PIT-37 and PIT-38 are accepted automatically, PIT-36 must be filed yourself.

### Can a foreigner without a PESEL number file a return?
Yes, but the employer cannot file their PIT-11 electronically: without a PESEL or NIP the form goes to the office on paper.

### What is Your e-PIT?
A service of the e-Tax Office that prepares the return based on data from employers. You check and approve it yourself or wait for automatic acceptance after 30 April, if the form allows it.

### What happens if you do not approve the return by 30 April?
For PIT-37 and PIT-38 the return is accepted automatically from 1 May. For PIT-28, PIT-36 and PIT-36L nothing is approved for you. You have to file the return yourself, and if the deadline has passed, ask your tax office about the next steps.

This text is for information only and describes general regulations. It is not tax or legal advice.

This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.