The Return Relief (ulga na powrót) exempts people who move their tax residence to Poland from income tax on up to PLN 85,528 a year, for four consecutive years.
For companies hiring through an Employer of Record, it is a strong recruitment tool. It raises net pay for returning Poles and eligible foreign specialists without increasing your gross employment costs.
Key facts
- PLN 85,528Income exempt from PIT each year
- 4 yearsStarting in the year of the move or the following year
- 3 years abroadNo Polish tax residence in the three calendar years before the move
- Up to about PLN 23,600Annual tax saving for higher earners on an employment contract
- Applied monthlyThrough payroll, so the employee sees the benefit straight away
- PIT onlySocial security and health insurance are still paid in full
Who qualifies
| Condition | Requirement |
|---|---|
| Move date | Tax residence moved to Poland after 31 December 2021 |
| Time outside Poland | No Polish tax residence in the three calendar years before the year of the move, and until the day before the move |
| Status | Polish citizen, Polish Card (Karta Polaka) holder, or citizen of an EU or EEA country or Switzerland |
| Previous country | At least 3 years living in the EU, EEA, Switzerland, the UK, the US, Canada, Australia, New Zealand, Chile, Israel, Japan, Mexico or South Korea |
| Proof | A tax residence certificate or other evidence of tax residence abroad |
| First use | The relief has not been used before |
It applies to income from employment contracts, mandate contracts (umowa zlecenie) and business activity, including B2B contractors on the tax scale, the 19% flat tax or the lump-sum tax (ryczałt).
How the exemption works
The first PLN 85,528 of qualifying income each year is exempt from income tax. The standard tax rules then apply to income above that amount, including the PLN 30,000 tax-free allowance.
| 2026 tax scale | Rate |
|---|---|
| Taxable income up to PLN 120,000 | 12%, less a tax reduction of PLN 3,600 |
| Taxable income above PLN 120,000 | 32% on the excess |
Because the exemption removes the first PLN 85,528 from the taxable base, most employees stay in the 12% bracket for longer or never reach 32%.
The PLN 85,528 limit is shared with the relief for young people under 26, the relief for families with four or more children and the relief for working seniors. The combined exemption can never exceed PLN 85,528 a year.
Tax savings in 2026
Estimated annual income tax for an employee on an employment contract, with standard costs and employee social security contributions of 13.71%.
| Annual gross salary | PIT without relief | PIT with relief | Annual saving |
|---|---|---|---|
| PLN 100,000 | PLN 6,395 | PLN 0 | PLN 6,395 |
| PLN 150,000 | PLN 12,859 | PLN 2,716 | PLN 10,143 |
| PLN 200,000 | PLN 26,666 | PLN 7,893 | PLN 18,773 |
| PLN 250,000 | PLN 40,472 | PLN 16,855 | PLN 23,617 |
Figures are rounded estimates. Social security and health insurance remain payable on the full gross salary. Above about PLN 230,000 the saving levels off at around PLN 23,600 a year.
Applying the relief through payroll
- Employee statement. The employee gives the employer a written statement confirming they meet the conditions, together with proof of tax residence abroad.
- Start year. The employee chooses whether the four years start in the year of the move or the following year.
- Monthly payroll. The employer stops withholding income tax on salary up to the annual limit, so net pay rises from the first month.
- Annual return. The relief is confirmed in the employee’s annual tax return. If they are not eligible, the tax must be repaid.
As your Employer of Record, EasyEOR checks the documents, applies the relief in payroll and tracks the annual limit.
Why it matters for hiring
Higher net pay
Offer competitive take-home pay to senior hires without raising gross salary or employer costs.Returning Poles
Attract Polish professionals working in Western Europe, the UK or North America back to Poland.EU specialists
EU, EEA and Swiss citizens relocating to Poland can also qualify.B2B contractors
The relief also reduces the tax base for self-employed people on flat tax or lump-sum tax.Frequently asked questions
Can a foreign national without Polish roots use the relief?
Yes, if they are a citizen of an EU or EEA country or Switzerland and meet the other conditions. Other nationalities need Polish citizenship or a Polish Card.
Can the relief be combined with the relief for young people?
Yes, but the combined exemption is limited to PLN 85,528 a year.
What if the employee started work before claiming the relief?
The relief can be claimed in the annual tax return, and any tax withheld during the year is refunded.
Hiring someone who is moving to Poland?
We check eligibility, apply the Return Relief in monthly payroll and handle the paperwork as part of our payroll services.
Based on the Personal Income Tax Act, Article 21(1)(152), as applicable in 2026. This guide is general information and not tax advice.
