Last updated 2026-06-27
PIT/ZG — Foreign Income / Tax Credit (Poland)
PIT/ZG — Foreign Income / Tax Credit (Poland) is how Poland residents credit tax withheld abroad on foreign dividends and interest against Poland tax on the same income, generally up to the rate their treaty allows. It is filed with your Poland tax return via e-Deklaracje / Twój e-PIT — the foreign-dividend credit is claimed directly on the main PIT-38 (poz. 48, 'podatek zapłacony za granicą' art. 30a ust. 9) or PIT-36, NOT on a PIT/ZG, issued by the Krajowa Administracja Skarbowa (KAS). The deadline is annual PIT deadline 30 April; correct within ~5 years. You will need dividend vouchers or broker statements showing the foreign tax withheld.
What is PIT/ZG — Foreign Income / Tax Credit (Poland)?
PIT/ZG — Foreign Income / Tax Credit (Poland) is used to claim a Poland foreign tax credit. The credit is the treaty credit method, capped at min(treaty rate, 19%). File one PIT/ZG per source country. Poland residents claim it on their Poland tax return to credit tax withheld abroad against Poland tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file PIT/ZG — Foreign Income / Tax Credit (Poland)
- 1
Confirm your eligibility
Use PIT/ZG — Foreign Income / Tax Credit (Poland) on your Poland tax return if you are resident in Poland and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete PIT/ZG — Foreign Income / Tax Credit (Poland)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Poland tax return via e-Deklaracje / Twój e-PIT — the foreign-dividend credit is claimed directly on the main PIT-38 (poz. 48, 'podatek zapłacony za granicą' art. 30a ust. 9) or PIT-36, NOT on a PIT/ZG. Deadline: annual PIT deadline 30 April; correct within ~5 years.
Frequently asked questions
Is PIT/ZG — Foreign Income / Tax Credit (Poland) an official form I can file directly?
No. This worksheet helps you transfer your figures to the authority's form or portal. File via e-Deklaracje / Twój e-PIT — the foreign-dividend credit is claimed directly on the main PIT-38 (poz. 48, 'podatek zapłacony za granicą' art. 30a ust. 9) or PIT-36, NOT on a PIT/ZG.
What is the deadline for PIT/ZG — Foreign Income / Tax Credit (Poland)?
annual PIT deadline 30 April; correct within ~5 years. Missing it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Poland tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
Anything important to watch out for with PIT/ZG — Foreign Income / Tax Credit (Poland)?
The credit is the treaty credit method, capped at min(treaty rate, 19%). File one PIT/ZG per source country.
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authorityfedlex.data.admin.chas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-05-03
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritywww.podatki.gov.plas of 2026-09-24
- Treaty rate — PL tax authoritydata.riksdagen.seas of 2026-09-24
- Treaty rate — PL tax authoritywww.irs.govas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
Prepare PIT/ZG — Foreign Income / Tax Credit (Poland)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.