Ukrainians in Poland will have to pay taxes: What is PIT and who will pay it

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Ukrainians in Poland will have to pay taxes: What is PIT and who will pay it

Ukrainians in Poland will have to pay taxes: What is PIT and who will pay it

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Many Ukrainians have found refuge in Poland since the beginning of the full-scale invasion. In accordance with international agreements on the avoidance of double taxation, Ukrainians will have to pay tax in the country where they are.


PIT tax: what it is and who it applies to


PIT (from the Eng. Personal Income Tax) is a tax paid by everyone who receives income in Poland. In accordance with international agreements on the avoidance of double taxation, after the 183rd day of stay abroad, a person becomes obliged to pay taxes in the country of actual residence. Therefore, Ukrainians who have been in Poland since February 24 and receive a Polish salary will pay PIT.


The tax payment date will come in September for those who came to Poland at the beginning of the war. Ukrainians will have to pay tax for the last six months, and in the future pay it every month.


Who should pay tax?


A large number of Ukrainians continue to work remotely in Ukrainian companies and receive wages in hryvnias. Is it necessary to pay PIT in this case?


Refugees who, from the first days of their stay in Poland, have notified their employer of a temporary change of residence will not face tax problems. According to the Ministry of Finance of Poland in response to the request of the Office of Effective Regulation (BRDO) and the IT Association of Ukraine, Ukrainians working remotely may not pay tax in Poland. Accordingly, Ukrainians can maintain tax residency in Ukraine and not pay taxes in a neighboring country. This statement applies only to employees of companies that do not have official branches in Poland.


In the statement of the Income Tax Department of the Ministry of Finance of Poland, it is noted that the country does not exclude the possibility of preserving the center of vital interests of Ukrainians in Ukraine during the war. With such a statement, Poland once again showed solidarity with Ukrainians, refusing to interpret the concept of "center of vital interests" in its favor.


How to pay the PIT tax?


Poland has several types of PIT tax and additional income declarations:


• PIT-36 – economic activity;

• PIT-36-L – linear tax;

• PIT-37 – income from work (wages);

• PIT-38 – securities;

• PIT-39 - income from real estate.


The Polish Tax Administration (Urząd Skarbowy) will prepare a declaration for the payer, which the person can independently check. You can find out the status by choosing one of the options:


• via login.gov.pl, via zaufany profile, e-dowód or bankowość elektroniczną;

• in the mObywatel application;

• according to PESEL or NIP tax data, but this option is not available for foreigners who submit a declaration for the first time.


For detailed information on tax residency and calculation of the amount of PIT, look for the government website podatki.gov.pl.