Return relief – PIT exemption for repatriating tax residents
Ulga na powrót (zwolnienie dla osób zmieniających rezydencję na polską)
Paid by Ministerstwo Finansów (PIT) · 🇵🇱 Poland
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
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Gated on a personal circumstance. This programme depends on disability or long-term condition — a condition the structured eligibility fields below do not capture. Read the official page carefully before assuming you qualify.
Who qualifies
The 3 published rules this programme tests you against — age, income, residency, household and the rest.
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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.
1 documents you'll need
Exactly what to gather before you start, so nothing sends you back to the beginning.
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Where this comes from
Ulga na powrót: zwolnienie przychodów do 85 528 zł rocznie po zmianie rezydencji podatkowej na polską po min. 3 latach za granicą; obowiązuje przez 4 lata.
Last checked 2026-08-12 · a researcher confirmed this against the official page
Other tax relief support in Poland
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