Tax refund in Poland: exceptions worth knowing about

All taxpayers who paid more advance payments than necessary during the year may receive a tax refund. However, there are certain exceptions. Find out when a tax refund is not possible

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Many Ukrainians working in Poland are interested in the issue of tax refunds. This is logical, as anyone who has paid more taxes than required is entitled to a refund of a portion of the amount paid. However, there are certain exceptions to the Polish tax system that prevent some taxpayers from receiving a refund.

Let us consider the key cases when a tax refund is not possible.

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Who will not receive a tax refund in Poland?

1. Income up to PLN 30,000 is not taxable

There is a tax-free minimum income in Poland, which in 2024 amounts to PLN 30,000. This means that persons whose annual income does not exceed this amount do not pay income tax (PIT). Accordingly, they cannot claim a refund, as there is no fact of tax payment.

Thus, only those persons whose income exceeds PLN 30,000 are entitled to a tax refund.

2. Exceptions to the family benefit

The family tax credit (ulga na dziecko) is one of the most popular tax refunds in Poland. However, it is not possible to receive it in all cases.

The main exceptions are:

• Marriage of the child - if the child gets married, his/her parents lose the right to the family benefit, even if he/she continues his/her studies.

• Child's income - if a child under the age of 25 is studying but earned more than PLN 19,061.28 in 2023, the parents cannot use the benefit.

• Total income of the parents - if the parents have only one child and their total annual income exceeds PLN 112,000, they will not receive the benefit either.

It is important to take these rules into account when filing a tax return in order not to expect a refund that is not provided for by law.

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3. Restrictions on the rehabilitation benefit

Persons with disabilities or their guardians can claim a rehabilitation allowance (ulga rehabilitacyjna), which includes, among other things, the costs of medicines, rehabilitation procedures and special vehicles.

However, this benefit will not be available if:

• The person with a disability or their guardian did not pay the tax because their annual income in 2024 did not exceed PLN 30,000.

• The costs of treatment or rehabilitation cannot be documented.

To avoid such problems, contact experienced migration lawyers. They will help you fill out all the documents correctly, prepare the necessary evidence, and support your case.

4. Debts to the state

The Polish tax system stipulates that taxpayers who have debts to the state cannot receive a tax refund.

If a person has an unpaid fine, social security debt, or any other financial obligation to the state, the funds that he or she would have received as a tax refund will automatically be used to cover the debt.

Therefore, before filing your tax return, you should check whether you have any outstanding debts to avoid unpleasant surprises.

5. The minimum amount of reimbursement is PLN 8.70

Another important exception concerns small refunds. If the amount of the tax refund is less than PLN 8.70, the taxpayer will not receive the funds to their account.

In this case, the tax office will transfer this money to cover any tax underpayments.

To avoid problems, contact experienced migration lawyers. They will help you fill out all the documents correctly, prepare the necessary evidence, and support your case until a positive decision is made.

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We remind you! Thousands of Ukrainians have moved to Poland in recent years, boosting the economy and promoting cultural exchange. Now that the number of Ukrainian citizens in this country has reached hundreds of thousands, Ukrainians are building their own communities. We explained why Poland sees this as a problem.

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