Last updated 2026-06-27
PIT/ZG — Foreign Income / Tax Credit (Poland)
PIT/ZG — Foreign Income / Tax Credit (Poland) is the Poland route for claiming a foreign tax credit above your treaty rate. It is filed via e-Deklaracje / Twój e-PIT — PIT/ZG attached to your PIT (PIT-38 for pure dividend income), issued by the Krajowa Administracja Skarbowa (KAS). The deadline is annual PIT deadline 30 April; correct within ~5 years. You will need a certificate of tax residence and your dividend vouchers.
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 withholds 19.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Poland withholding tax guide.
How to file PIT/ZG — Foreign Income / Tax Credit (Poland)
- 1
Confirm your eligibility
Use PIT/ZG — Foreign Income / Tax Credit (Poland) if you received Poland income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete PIT/ZG — Foreign Income / Tax Credit (Poland)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via e-Deklaracje / Twój e-PIT — PIT/ZG attached to your PIT (PIT-38 for pure dividend income). 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?
It reconstructs the official statutory form. The Krajowa Administracja Skarbowa (KAS) accepts e-filing or its own form, so use this as a transcription aid: file via e-Deklaracje / Twój e-PIT — PIT/ZG attached to your PIT (PIT-38 for pure dividend income).
What is the deadline for PIT/ZG — Foreign Income / Tax Credit (Poland)?
annual PIT deadline 30 April; correct within ~5 years. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Krajowa Administracja Skarbowa (KAS) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
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.
Generate PIT/ZG — Foreign Income / Tax Credit (Poland) pre-filled
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