Do I need to apply for this relief?

No — it is applied automatically by your employer. Just make sure your employer knows you are under 26.

What if I have multiple employers?

Each applies the relief independently. You reconcile the combined PLN 85,528 limit in your annual tax return.

Does the relief apply to self-employment income?

Yes, but only when taxed on the progressive scale or lump-sum — not flat rate. The activity must involve social insurance contributions.

What happens after I turn 26?

The relief expires. In the month you turn 26, the payer still applies it to income earned before your birthday. Normal taxation applies from the following month.

Can I combine it with other reliefs?

Yes. The young persons' relief is an income exemption; other reliefs (e.g. internet, child relief) are deductions. They can be combined.

Data current as of April 2026

Young persons' tax relief (PIT-0)

Income up to PLN 85,528 per year exempt from PIT for workers under 26 — on employment contracts, civil-law contracts, graduate internships or traineeships. In force since 2019 (standardised under Polski Ład 2022).

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PLN 85,528

Limit PIT-0 rocznie

PLN 115,528

Razem z kwotą wolną

under 26

Wiek kwalifikacji

Who is entitled to the young persons' relief?

People under 26 working on employment contracts, civil-law contracts, graduate internships or traineeships
Condition: subject to social insurance contributions from that employment
Income up to PLN 85,528 per year — above that, normal taxation applies
The relief is applied automatically by the payer (employer) by operation of law

When you turn 26, the relief ceases to apply from the month of your birthday. Notify your employer so that withholding is calculated correctly.

How to claim the relief

Automatically via employer

Your employer or principal applies the exemption by operation of law — provided they know you are under 26. Submit a written statement if in doubt.

Annual tax return

Report the exempt income on PIT-37 or PIT-36 in the 'Income exempt under art. 21 sec. 1 pt 148' field. The PLN 30,000 tax-free allowance applies independently.

Combining with the tax-free allowance

The PLN 85,528 limit applies to gross income. The PLN 30,000 allowance applies to taxable income after deducting costs. Effective PIT-free range: ~PLN 115,528.

Changing jobs during the year

Each payer applies the relief independently. The combined PLN 85,528 limit is reconciled in the annual return — any overpayment is refunded after filing.

Frequently asked questions

Do I need to apply for this relief?: No — it is applied automatically by your employer. Just make sure your employer knows you are under 26.
What if I have multiple employers?: Each applies the relief independently. You reconcile the combined PLN 85,528 limit in your annual tax return.
Does the relief apply to self-employment income?: Yes, but only when taxed on the progressive scale or lump-sum — not flat rate. The activity must involve social insurance contributions.
What happens after I turn 26?: The relief expires. In the month you turn 26, the payer still applies it to income earned before your birthday. Normal taxation applies from the following month.
Can I combine it with other reliefs?: Yes. The young persons' relief is an income exemption; other reliefs (e.g. internet, child relief) are deductions. They can be combined.

Under 26 and working?

Use the calculator to see how much you save with PIT-0 and what other benefits or reliefs you may be entitled to.

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