Relief for Return PIT — 85 528 zł Exemption for Those Returning to Poland

Returning to Poland after years of working abroad? Or are you a foreigner who has moved to Poland and started working? The Relief for Return can mean a PIT exemption of up to 85 528 zł per year. It's the same amount as in the PIT-0 relief for young people — but with different conditions.

We explain the rules of the Relief for Return (Art. 21 ust. 1 pkt 152 of the PIT Act), who can benefit from it, and how it works with business activity.

Who can benefit from the Relief for Return

The Relief for Return is available to a person who:

1. has transferred their place of residence to Poland,
2. has had their place of residence or tax residence in another country for at least 3 years,
3. has not used the relief in the 3 years preceding the year of relocation.

The 3-year residency abroad condition is key. You cannot use the relief if you left for one year and came back.

Foreigners moving to Poland

The relief applies not only to Poles returning from emigration, but also to foreigners who have transferred their place of residence to Poland and meet the 3-year residency condition in another country.

What is the exemption amount

Income up to 85 528 zł per tax year is exempt (Art. 21 ust. 1 pkt 152 of the PIT Act).

The amount of 85 528 zł is a combined limit for four reliefs:

• relief for young people (PIT-0),
• relief for return,
• relief for families 4+,
• relief for working seniors.

If you benefit from more than one relief, the total exempt income cannot exceed 85 528 zł.

What income is covered by the exemption

The Relief for Return covers:

• income from employment (employment contract, service relationship),
• income from a mandate contract,
• income from unregistered business activity,
• income from business activity (JDG) — including taxed on the scale, 19% flat rate, 5% IP Box, and ryczałt.

Business activity (JDG) — covers all forms

Yes — unlike the PIT-0 relief for young people, the Relief for Return also covers income from business activity. Income from a sole proprietorship taxed on the tax scale, flat rate (19%), IP Box (5%), and ryczałt is exempt.

This means that an entrepreneur returning to Poland can benefit from the Relief for Return on income from their own business activity — up to 85 528 zł per year for 4 years.

How much can you save

Example: you return to Poland, take up employment with a salary of 100 000 zł per year.

Without the relief (tax scale):

• Income: 100 000 zł − income-earning costs ~3 000 zł = 97 000 zł
• Health contribution 9%: 8 730 zł
• Tax base: 88 270 zł
• Tax-free allowance: 30 000 zł
• Tax: (88 270 − 30 000) × 12% = 6 992 zł

With the Relief for Return:

• Exempt income: 85 528 zł (no PIT)
• Remainder: 100 000 − 85 528 = 14 472 zł taxed
• Health contribution on the full amount
• Tax significantly lower — savings in the thousands of zł per year

How long the exemption lasts

The Relief for Return applies for 4 tax years, counting from the year in which you transferred your place of residence to Poland.

After 4 years, you return to taxation under general rules.

Joint settlement and the Relief for Return

Earning income that benefits from the relief does not deprive you of the possibility of a joint settlement with your spouse — provided the remaining conditions are met.

Pitfalls

1. Counting 3 years abroad — this period cannot be interrupted. You must prove continuity of residence abroad (e.g., a tax residence certificate).
2. JDG covered — but combined limit — the Relief for Return covers JDG (all forms), but the 85 528 zł limit is shared with PIT-0 and the 4+ relief.
3. No Polish citizenship — the relief is available regardless of citizenship. A foreigner meeting the conditions can use it.
4. Residence documentation — the authority may request a tax residence certificate from the country of previous residence.

FAQ

Does the Relief for Return work with business activity?

Yes. Unlike the PIT-0 relief for young people, the Relief for Return covers income from JDG — on the scale, flat rate, IP Box, and ryczałt. Income up to 85 528 zł per year is exempt.

Can a foreigner benefit from the Relief for Return?

Yes, if they have transferred their place of residence to Poland and meet the 3-year residency abroad condition. Citizenship does not matter.

How long does the Relief for Return last?

4 tax years, counting from the year of transferring the place of residence to Poland.

Can I combine the Relief for Return with PIT-0 for young people?

Yes, but the combined limit of exempt income is 85 528 zł. It is not 2 × 85 528 zł.

Does the Relief for Return require setting up a business in Poland?

No. The relief covers income from employment and mandate contracts. It can be used without setting up a JDG.

Sources

• podatki.gov.pl — Relief for Return PIT
• PIT Act — Art. 21 ust. 1 pkt 152 (Dz.U. 2026 poz. 592 t.j.)

Need help with your settlement?

Oxyok handles sole proprietorship accounting for Poles and foreigners — from 49 zł + VAT per month.

Write to Paweł or see Oxyok's accounting services.

This material is for informational purposes. Individual tax situations require analysis.