Tax Relief For Those Moving (Back)

Many countries have special personal income tax regimes for individuals performing work on their territory and we will be covering some of these regimes in a series of articles. In this article we discuss Return Tax Relief applicable in Poland. Individuals who have lived and worked abroad for a minimum of three years can take advantage of the 'Return Tax Relief' scheme and pay no tax on income up to PLN 85,528 for each of four years after returning to Poland.

Return Tax Relief can be used by individuals who have decided to change their place of residence for tax purposes (i.e. their full tax residency) from abroad to Poland. This tax relief is aimed both at Polish citizens who have temporarily worked abroad and some foreign nationals moving to Poland and taking up work there.