Poland’s “Young Worker Relief” (PIT-0) offers tax exemptions to individuals under 26, but income sources and limits apply starting in 2026.
Who Can Benefit from the Young Worker Relief?
The Young Worker Relief, also known as PIT-0 for young people, is a tax exemption available to individuals who have not yet turned 26. Eligibility requires earning income from specific sources.
Income from sources like management contracts or similar arrangements disqualifies an individual from receiving the Young Worker Relief, even if they are under 26.
Income Limits
The tax exemption under the Young Worker Relief cannot exceed 85,528 zł in the tax year. However, income can be earned from multiple qualifying sources.
How to Claim the Young Worker Relief
The Young Worker Relief can be claimed during the year or in the annual tax return. When applying during the year, deduct income covered by the relief when calculating advance payments, respecting the income limit and chronological order—prioritizing income from earlier months.
If income is processed through a payer (e.g., an employer), the payer will typically apply the relief. However, a taxpayer can request that advance payments be calculated without the exemption and then claim it in their annual tax return.
If a taxpayer earns no income other than that covered by the Young Worker Relief during the tax year, they are not required to file a tax return. However, a return is required if other income sources exist.
Young Worker Relief and Other Tax Benefits
Using the Young Worker Relief does not prevent claiming other tax preferences. However, when also using the 4+ Family Relief and the Return to Work Relief, the total exemption limit applies to income up to 85,528 zł.
The Young Worker Relief can be combined with benefits for single parents or child benefits, and joint filing with a spouse is possible if both meet the eligibility criteria.
Frequently Asked Questions
The Young Worker Relief is available to individuals under 26 who earned income from specifically defined sources during the tax year.
The exemption limit is 85,528 zł.
Yes, the Young Worker Relief can be combined with other tax preferences, but the combined limit applies when using the 4+ Family Relief and the Return to Work Relief.
