New taxation credit – return up to PLN 5000! Check that you qualify

In 2025 the Polish taxation strategy introduces new taxation reliefwhich can bring to taxpayers return up to PLN 5000. This initiative aims to encourage Poles surviving abroad to return to the country and to support those who decide to re-house taxes in Poland.

What's a relief to come back?

Relief for return is simply a taxation mechanics which allows people returning to Poland to income taxation exemption from natural persons (PIT) from income to PLN 85 528 per year. This means that persons gathering the criteria may save up to PLN 5000 per year on taxes.

Who can benefit from the relief to return?

To benefit from the relief, certain conditions must be met:

• Tax residence: The payer must become a Polish taxation resident, which means that his Life centre is located in Poland or in the territory of the country for at least 183 days in the taxation year.
• Period of absence: Relief is granted to persons who by at least 3 years they were not resident in Poland before returning.
• Date of return: Relief applies to people who returned to Poland after December 31, 2021.

How long can you enjoy relief?

Relief for return valid by 4 consecutive taxation yearsfrom the year in which the payer became a Polish taxation resident. This means that during this period income up to PLN 85 528 per year are exempt from the PIT.

Example of taxation advantage

Suppose a individual returning to Poland achieves an yearly income of PLN 100,000. Thanks to the relief for return, income to 85 528 zł is exempt from taxation and the taxation is paid only on surplus, i.e. PLN 14 472. Under standard conditions, the full amount would be around 17 000 PLNHowever, thanks to the relief, the payer will pay only about 2 700 PLN, thus saving PLN 14 300.

How do you benefit from relief?

To benefit from the relief for return, you should:

1. Make a taxation return: Complete the corresponding PIT form for the year in which the payer became a taxation resident in Poland.
2. Attach Statement: A message of compliance with the conditions to benefit from the relief for return should be attached to the statement.
3. Store the documentation: Keep papers confirming compliance with the conditions of the relief, specified as certificates of residence abroad or papers confirming the date of return to Poland.

Other taxation credits available in 2025

In addition to the relief for return, in 2025 taxpayers can benefit from another reliefs, specified as:

• Relief for children: It serves parents and legal guardians and depends on the number of children and household income.
• Internet Relief: Allows to deduct expenses incurred on the usage of the Internet, but is only available to those who have not previously benefited from this relief.
• Rehabilitation relief: Designed for disabled people or their carers, it allows to deduct expenses related to rehabilitation and adaptation of the flat to the needs of the disabled person.
• Thermomodernisation relief: For the owners of single-family houses who have incurred expenses for thermomodernisation of the building, these costs can be deducted from the taxation base.

Relief for return is an attractive incentive for Poles surviving abroad to return to the country. Thanks to her, you can save up to PLN 5000 per year on taxes for a period 4 years. In order to benefit from this relief, certain conditions concerning the taxation residence and the period of absence in Poland must be met. It is besides worth remembering another available taxation exemptions, which may further reduce the fiscal burden.