Yes. You must file PIT-37 and settle only the income earned in Poland.

Yes. Income taxed in the Netherlands is not exempt from tax in Poland. The income earned there is settled in Poland according to the tax scale on the PIT-36 form, with the PIT/ZG attached.

You can deduct from the calculated tax:

• part of the tax paid in the Netherlands (for more information visit: https://www.podatki.gov.pl/pit/osoba-nieprowadzaca-dzialalnosci-gospodarczej/rozliczenie-osob-26-60/rozliczenie-dochodow-zagranicznych/)
• abolition relief (for more information visit: https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-abolicyjna/ ).

In the Your e-PIT service, you can change the form from PIT-37 to PIT-36. To do this:

• select the “Change to PIT-36” button (in the top-right corner),
• add foreign income by selecting the “edit” option in the “Revenue and tax-deductible expenses” section,
• indicate the country where the revenue was earned and add it in the “Foreign income” section. PIT/ZG will be automatically attached to your tax return.

If you earn income both in Poland and abroad, we will prepare the PIT-36 form for you in the Your e-PIT service based on the information from the tax remitter. You will need to submit this return yourself, as we do not automatically accept PIT-36 forms in the Your e-PIT service.

No. If you are not a tax resident in Poland (you are a non-resident) and do not earn income in Poland, you are not required to file a tax return in Poland.