Before you start

PESEL, and address registration within 30 days of moving in
A trusted profile for e-PIT
An employment contract, or a CEIDG registration and NIP
Records of any rental or foreign-source income

Step-by-step

1
Get PESEL and register your address
Both are municipal — the Urząd Miejski on ul. Nowe Ogrody or a district ZOM office in Gdańsk, and the equivalent offices in Sopot and Gdynia. Meldunek is due within 30 days and the form needs the property owner's signature.
In personWho: YouFree
2
On employment, do nothing
Your employer registers you with ZUS, withholds income tax and issues a PIT-11 by the end of February. NFZ cover follows automatically.
Via employerWho: Your employer
3
On B2B, register in CEIDG and choose a regime
Registration is free and online. You then elect between the progressive scale, the 19% flat rate and ryczałt — 12% of revenue for software development, 8.5% for several adjacent service classifications.
OnlineWho: YouFree
4
Meet the election deadline
The taxation form for a year must be declared by the 20th of the month after your first revenue in it — 20 February for a continuing business. There is no late election and no correction afterwards.
OnlineWho: YouBy 20 February for existing businesses
5
Declare rental income under the mandatory lump-sum regime
Private rental income is taxed at a flat 8.5% up to PLN 100,000 a year and 12.5% above it. Since 2023 this is compulsory for private lettings — you can no longer choose the progressive scale or deduct costs against it.
OnlineWho: You
6
File by 30 April and do not let e-PIT file itself
e-PIT pre-fills from employer and ZUS data and auto-accepts on 30 April if you leave it. That silently forfeits any deduction you did not add and your 1.5% charity allocation.
OnlineWho: YouAnnually by 30 April

Documents you’ll need

PESEL and NIP
PIT-11 from each employer, issued by the end of February
CEIDG extract and revenue records, for sole traders
Rental agreements and receipts, if you let a property
Seafarer service documents, if claiming the maritime exemption

Things most newcomers don’t know

Seafarers on EU and EEA-flagged vessels have their own exemption, and it is not the general foreign-income rule.

Polish tax law exempts the income of seafarers working at least 183 days a year on ships engaged in international transport under an EU or EEA flag. It sits outside the ordinary abolition relief and its cap. In a city built on the sea this catches people both ways — some pay tax they need not, and others assume any work on a ship qualifies when the flag and the day count decide it. Get it checked against your service record rather than assumed.

Source: podatki.gov.pl — exemption for seafarers

Letting your flat for the summer is taxed at a flat rate you cannot opt out of.

Since 2023 private rental income is taxed only under the lump-sum regime: 8.5% up to PLN 100,000 a year and 12.5% above. You cannot elect the progressive scale and you cannot deduct costs, depreciation or mortgage interest against it. In a coastal city where summer letting is ordinary, people still budget on the old rules and are surprised that the mortgage does not offset the rent.

Source: podatki.gov.pl — lump-sum tax on private rental

Under-26 tax relief is worth up to PLN 85,528 a year and B2B income does not qualify.

The exemption covers employment and mandate-contract income only, not income from registered business activity. Young engineers offered a higher day rate on B2B routinely give up more in tax relief than they gain in rate. If you are under 26, run both numbers before choosing the contract form — the answer is often the opposite of what the headline figure suggests.

Source: podatki.gov.pl — ulga dla młodych

ZUS, not the tax rate, is what decides whether B2B works at your income level.

A Polish sole trader pays roughly PLN 2,400–3,400 a month in social and health contributions in 2026 regardless of the income tax outcome. Ulga na start waives six months of social contributions and preferential ZUS caps the next twenty-four — both forfeited if you incorporate a company instead. Below roughly PLN 15,000 a month of revenue, employment often wins once paid holiday and sick pay are priced in.

Source: ZUS contribution schedule 2026

Common mistakes to avoid

Assuming any work on a ship qualifies for the seafarer exemption — the flag and the 183 days decide it.
Budgeting summer rental income against mortgage costs that are no longer deductible.
Taking a B2B contract under 26 and forfeiting the income tax exemption.
Missing the 20 February deadline to change taxation form.
Letting e-PIT auto-accept on 30 April with deductions and the 1.5% allocation unclaimed.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.