Working abroad does not exempt Polish women from settling taxes in their home country. At the same time, it is worth knowing how to avoid undue double taxation. In both cases, failure to fulfill obligations or mistakes may result in a serious dispute with the tax office.
Incorrect settlement of income from abroad may lead to overpayment of tax or the need to pay arrears. The rules of tax residence and double taxation avoidance agreements are of key importance here.
Working abroad and PIT 2026 – how to avoid double taxation
As “Dziennik Gazeta Prawna” explains, the settlement obligation depends on the tax residence. If the taxpayer's “center of vital interests” (i.e. the place of the closest personal or economic connections of a given person) is in Poland or stays here for more than 183 days a year, he or she must report both domestic and foreign income in the PIT.
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This applies to most people working abroad but having strong ties with Poland. If you want to avoid double taxation – in Poland and in the country where the work is performed – it is crucial to become familiar with which countries have international agreements and fill out the form correctly.
Working abroad and double taxation. These are two things you need to know
As “Dziennik Gazeta Prawna” explains, Poland has agreements with many countries that determine where and how to tax income. Two methods are most often used: exclusions with progression (e.g. Germany, Great Britain), where foreign income is not taxed in Poland, but affects the tax rate on domestic income.
The second option is proportional deduction, where foreign income is subject to taxation in Poland, but tax paid abroad can be deducted. This method is less advantageous and often requires additional tax in Poland.
Working abroad and taxes in Poland. How to fill out PIT correctly?
As “Dziennik Gazeta Prawna” explains, most often a taxpayer should submit a PIT-36 with a PIT/ZG attachment, demonstrate foreign income and use an appropriate method to avoid double taxation. In some cases, you can take advantage of the abolition relief, although it is currently limited to PLN 1,360.
See also: Zero PIT for young people in 2026. Who will not pay tax and how much can you gain?
What are the most common mistakes made by taxpayers who work abroad? Most often, it is the lack of reporting foreign income, incorrect taxation method, lack of PIT/ZG attachment, incorrect currency conversion or incorrect determination of tax residence. Such mistakes may result in the need for corrections and additional tax payments.
