Filing a PIT income tax return

To file PIT-37 you need tax information from payers (employers, principals). The most important documents:

PIT-11

Statement of income and withheld advance payments. Each employer/principal sends it by the end of February — to you and to the tax office.

Other documents

• PIT-11A — from ZUS (pension, disability benefit, allowances)
• PIT-R — allowances and reimbursements for civic/public duties
• PIT-8C — income from other sources (e.g. scholarships, prizes)
• Certificates of income from abroad — if you worked abroad

All PIT-11 forms should reach you by the end of February. If not received — contact your employer. PIT-11 data is also visible in the Twój e-PIT service on podatki.gov.pl.

To file the annual PIT from business activity you need:

Progressive tax scale (PIT-36) or flat-rate income tax (PIT-36L)

• Tax Revenue and Expense Ledger (KPiR) — annual summary: income, costs, profit
• Fixed asset register — depreciation charges
• Advance tax payment confirmations — proofs of monthly/quarterly advance payments

Lump-sum tax on recorded revenues (PIT-28)

• Revenue records — annual summary by lump-sum rate
• Lump-sum payment confirmations — proofs of monthly/quarterly payments

Common documents

• PIT-11 — if you also had employment income alongside your business
• ZUS contribution payment confirmations — for deduction from income/revenue (social) and from tax (health)
• Invoices/receipts confirming eligibility for tax reliefs

To file PIT-38 you need information about transactions on capital markets:

PIT-8C from broker/investment house

Each brokerage and bank running an investment account sends PIT-8C by the end of February. It contains a summary of income and costs from disposal of securities.

Other documents

• Foreign broker transaction statements — if you invest via foreign brokers (e.g. Interactive Brokers, Degiro), you must calculate income yourself
• Cryptocurrency transaction records — income and costs from trading virtual currencies
• Documents on disposal of company shares — sale contracts, notarial deeds

PIT-8C from Polish brokers is also available in the Twój e-PIT service.

Before completing your return, check which reliefs you can claim. The most important:

Deductions from income (reduce the tax base)

• ZUS social contributions — paid during the year
• IKZE relief — contributions to an Individual Retirement Security Account (limit PLN 10,407.60 in 2025)
• Thermo-modernisation relief — expenditure on home insulation (up to PLN 53,000)
• Rehabilitation relief — expenditure on rehabilitation for a disabled person
• Donations — to public benefit organisations, religious worship, vocational training (up to 6% of income)
• Internet relief — only in two consecutive years in which you first claim it (max PLN 760/year)

Deductions from tax (reduce the tax amount)

• Child relief (pro-family relief) — PLN 1,112.04 for the first and second child, more for the third and subsequent
• Health insurance contribution — deduction depends on the taxation form

1.5% tax for public benefit organisations (OPP)

You may allocate 1.5% of your tax due to a chosen Public Benefit Organisation — enter its KRS number in the return.

Joint filing with a spouse

Available on the progressive tax scale (PIT-37/PIT-36). Beneficial when one spouse earns significantly more. Requires being married throughout the entire tax year.

PIT-37 is the most commonly filed return in Poland. The Twój e-PIT service on podatki.gov.pl automatically prepares a pre-filled return based on employer data.

How to use Twój e-PIT?

1. Log in to podatki.gov.pl via Login.gov.pl (Trusted Profile, e-ID, or online banking)
2. Review the pre-filled return — check that PIT-11 data is correct
3. Add reliefs and deductions (children, donations, IKZE, etc.)
4. Enter the KRS number of the organisation to receive 1.5% tax
5. Choose joint filing with a spouse (if applicable)
6. Accept and submit the return

Automatic acceptance

If you do nothing by 30 April, your Twój e-PIT will be automatically accepted in the version prepared by the tax office. This applies only to PIT-37 — other forms are not automatically accepted.

Deadline: by 30 April of the year following the tax year.

The form depends on your chosen taxation form:

Progressive tax scale → PIT-36

• Rates: 12% (up to PLN 120,000) and 32% (above)
• Tax-free allowance: PLN 30,000
• Option for joint filing with a spouse and child relief
• Combine business income with other income (e.g. employment)

Flat-rate income tax → PIT-36L

• Fixed rate of 19%
• No tax-free allowance, joint filing, or child relief
• Do not combine with employment income (declare that separately in PIT-37)

Lump-sum tax → PIT-28

• Rates from 2% to 17% depending on type of activity
• Tax is levied on revenue, not profit (costs not deductible)
• No joint filing, no child relief

How to file?

• Twój e-PIT — available for PIT-36, PIT-36L, and PIT-28 since 2024
• e-Deklaracje — interactive form on podatki.gov.pl
• e-pity software or commercial accounting software
• Paper — at the tax office or by post

Deadline: by 30 April (applies to PIT-36, PIT-36L, and PIT-28).

Attach schedule PIT/B (business income) and optionally PIT/O (deductions) and PIT/D (housing deductions).

PIT-38 covers income from the disposal of securities, company shares, derivative financial instruments, and virtual currencies. Tax rate: 19% of income.

How to complete it?

1. Add up income and costs from all PIT-8C forms from Polish brokers
2. Add income and costs from foreign brokers (self-calculated)
3. Add income and costs from cryptocurrencies (from your own records)
4. Deduct losses from previous years (max 50% of loss per year, up to 5 years back)
5. Calculate tax: 19% × (income − costs − losses)

How to file?

• Twój e-PIT — pre-filled based on PIT-8C
• e-Deklaracje — interactive form on podatki.gov.pl
• Paper — at the tax office or by post

Deadline: by 30 April of the year following the tax year.

Attach schedule PIT/ZG if you had income from foreign financial instruments.

After filing your return you will find out whether you have an underpayment (you must pay the difference) or an overpayment (you will receive a refund).

Underpayment — paying the outstanding tax

The difference between the tax due and the advance payments already made must be paid by 30 April to your individual tax micro-account.

You can generate your micro-account number on podatki.gov.pl — it is permanent, assigned to your PESEL or NIP.

Overpayment — tax refund

• The refund is credited to the bank account stated in your return
• Deadline: within 45 days of filing an electronic return, within 3 months of filing a paper return
• The earlier you file, the sooner you receive the refund

Tax micro-account

Since 2020, PIT, CIT, and VAT are paid to a single individual account. Generate the number at podatki.gov.pl by entering your PESEL (individuals) or NIP (entrepreneurs).