Find out how much tax the Polish tax office will refund or how much you will have to pay. We cover employment, mandate and task contracts and B2B, with child relief, joint filing with a spouse, IKZE, the internet relief and donations.
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You file the return for 2026 between 15 February and 30 April 2027. For returns filed online, e.g. via Twój e-PIT, the tax office has 45 days to pay the refund; for paper returns it has 3 months. With online filing the money usually arrives within days or weeks.
The most common reasons are: a PIT-2 form filed with more than one employer, exceeding the 120,000 zł threshold with several sources of income, a mandate contract (the advance is always 12%, even above the threshold) and losing a relief, e.g. after exceeding an income limit.
Often yes. On a task contract the client withholds a 12% advance without the tax-free amount. In the annual return the 30,000 zł tax-free amount reduces the tax by up to 3,600 zł, so people who worked mainly on task contracts usually get a refund.
On the tax scale you file PIT-36 and can file jointly with your spouse and claim child relief. On the flat tax (PIT-36L) and lump-sum tax (PIT-28) joint filing and child relief are not available, but you can deduct ZUS contributions, part of the health contribution and IKZE payments. A refund comes mainly from deductions, because you pay the advances yourself during the year.
Per year it is 1,112.04 zł for the first and second child, 2,000.04 zł for the third and 2,700 zł for the fourth and each further child. With one child there is an income limit: 112,000 zł for spouses combined and for single parents, 56,000 zł for everyone else. If your tax is too low to deduct the whole relief, you get the rest as an extra refund, up to the ZUS and health contributions you paid.
Most of all when one spouse earns much more, especially above the 120,000 zł threshold, or when one has no income. The tax is then calculated on half of the combined income and multiplied by two. You must be married with joint property for the whole year and be taxed on the tax scale.
A person who raised a child alone for the whole year: unmarried, widowed, divorced, legally separated, or whose spouse is serving a prison sentence. The tax is then calculated on half of the income and multiplied by two, just like with joint filing.
The internet relief lets you deduct up to 760 zł a year of internet costs from your income, but only in two consecutive years. Payments into IKZE (an individual retirement account) are fully deductible, in 2026 up to 11,304 zł (16,956 zł for business owners). At 12% tax, every 1,000 zł paid into IKZE gives a 120 zł refund.