Do you think you don't have to file a tax return because you're under 26? You might be surprised.

Many taxpayers believe that thanks to the relief for young people, they are completely exempt from the obligation to file a tax return. However, there are situations in which even people under 26 must file a PIT declaration. When should this be done despite the applicable relief?

According to the National Revenue Administration, the youth tax relief is an exemption from income tax for people who are under 26 years of age . It includes income from:

• employment contracts,
• contracts of mandate (with the exception of contracts of mandate concluded by entrepreneurs as part of their business activities),
• graduate internships and student placements,
• maternity benefit.

The exemption limit is PLN 85,528 per year . This means that income up to this amount is tax-free. If earnings are within the limit and come exclusively from the sources listed, you do not need to file a tax return for the year.

SEE: Larger PIT refund in 2025. Seniors can count on favorable tax reliefs

The relief also applies to income earned abroad, provided that it is subject to taxation in Poland and falls within the prescribed limit. These principles are regulated by the Personal Income Tax Act of 26 July 1991.

If a person under 26 worked abroad and had their income taxed there, it may be necessary to file a tax return in Poland to avoid double taxation or to take advantage of tax relief. In what other situations does the relief not apply?

Not all income is covered by the relief for young people. People under 26 must file a PIT if their total income exceeds the limit of PLN 85,528 and in a situation where they earned income that does not fall within the scope of the relief, such as:

• contracts for specific work,
• contracts of mandate with transfer of copyright,
• contract concluded with a person who is not a resident of Poland.

SEE: The tax office is already checking parents' PITs. One mistake and you can have problems

According to the information provided on the website podatki.info, the need to settle tax also applies to income from conducting business activities , management contracts, renting real estate and social insurance benefits. Each of these incomes must be reported in the annual tax return on the appropriate PIT form.

When paying a salary to a person covered by the relief, the employer does not collect income tax advances. However, in some cases, the taxpayer may have to pay the missing tax or submit additional documents to the tax office. This may apply, for example, to a situation where the person worked for several employers and the sum of their income exceeded the exemption limit .

In case of doubts regarding the obligation to file a PIT, it is worth consulting a tax advisor or checking individually with the tax office whether a return should be filed for a given year.