PIT-36 ZG is an annual tax return filed by individuals who have earned income abroad and are required to settle it in Poland.
The PIT-36 form with ZG attachment must be filed by individuals who are Polish tax residents and have earned income abroad. This obligation arises from the rules regarding tax residency and unlimited tax liability in Poland.
Tax residency determines in which country a given person is subject to taxation on all their income – both that earned domestically and abroad.
According to the provisions of the Personal Income Tax Act, an individual is considered a Polish tax resident if they meet at least one of the following conditions:
Meeting even one of these criteria means unlimited tax liability in Poland.
It is worth remembering: tax residency does not depend on citizenship. One can be a Polish citizen and not be a Polish tax resident – and vice versa.
When a taxpayer earns income abroad, double taxation treaties that Poland has concluded with many countries are of key importance. Their purpose is to prevent a situation in which the same income would be taxed twice – in two different countries.
International treaties provide for two main methods of settling foreign income:
Foreign income is exempt from taxation in Poland, but it affects the determination of the tax rate for domestic income.
This method applies, among others, to income earned in countries such as: Germany, Sweden, Czech Republic, France, Iceland, Switzerland, Italy.
In practice, this means that income earned, for example, from work in Germany will not be taxed again in Poland, but may increase the tax rate for income earned domestically.
Foreign income is subject to taxation in Poland, but the tax paid abroad can be deducted (up to the limit calculated in accordance with the regulations).
This method applies, among others, to income earned in countries such as: the Netherlands, Norway, Denmark, the United Kingdom, Austria, Belgium, Ireland.
In this case, foreign income is reported in the Polish tax return, and the tax paid abroad reduces the liability to the Polish tax office.
In Poland, filing the annual income tax return (including PIT-36 with ZG attachment) can begin from February 15 of the year following the tax year.
From that day, the system makes available pre-prepared tax returns, which the taxpayer can accept or modify. The deadline for filing the declaration expires on April 30.
To properly settle foreign income, annual tax documents issued by the employer or tax office of the given country are required.
In Norway, pre-filled annual tax returns (Tax return) for 2025 are made available by Skatteetaten from March 9 to March 30, 2026.
In Denmark, annual income and tax summaries (Årsopgørelse) for 2025 are published by Skattestyrelsen on March 23, 2026.
In Sweden, Skatteverket makes annual tax returns (Inkomstdeklaration 1) available between March and April.
Tax relief is a tax preference intended for individuals who earn income abroad while being subject to taxation in Poland. Its purpose is to limit double taxation in situations where the proportional credit method resulting from the double taxation treaty applies.
The relief allows reducing the tax in Poland to a level similar to that which would apply when using the more favorable exemption with progression method.
Since 2021, the amount of tax relief has been limited.
The maximum deduction amount is 1,360 PLN per year.
This means that even if the calculated tax difference were higher, the taxpayer can deduct no more than 1,360 PLN.
PIT-36 + ZG (foreign income)
Includes:
Additional charges
Base price:
300 PLN
PIT-37 (domestic income only)
300 PLN
PIT-28
300 PLN
No — if anything is missing, we will inform you which documents will be needed.
Typically a few business days, depending on the completeness of documents and the complexity of the case.
Yes, we file income earned in one or multiple countries.
Yes, we also offer assistance with corrections to previously filed declarations.
