Yes, you can claim the relief for working seniors on revenue from employment earned after you turned 65. This relief can be claimed provided that you did not receive an old-age pension during this period and your revenue was subject to social insurance premiums.

No. The minimum period of residence abroad required to qualify for the return relief is three consecutive calendar years immediately preceding the year in which you changed your place of residence to Poland.

No. The maximum exemption amount for all types of relief (youth relief, return relief, relief for families 4+, and relief for working seniors) is PLN 85,528. If you meet the conditions for multiple reliefs, the total exemption limit remains PLN 85,528. The remaining amount must be taxed.

The deduction limit for trade union membership contributions for 2024 is PLN 840. These contributions are deducted from taxable income. As you did not earn taxable income, you cannot claim this deduction. 

As a rule, the deduction limit for 2024 is PLN 9,388.80. However, for individuals conducting non-agricultural business activity as self-employed persons, the maximum limit on contributions to the IKZE is increased to 1.8 times the average monthly wage, amounting to PLN 14,083.20.