Poland Tax Filing Guide (Rozliczenie PIT)

Poland's personal income tax (PIT) year runs from January 1 to December 31. The annual filing deadline is April 30 of the following year. Twój e-PIT is the tax office's pre-filled return system for employees (PIT-37). Self-employed persons file PIT-36, capital gains PIT-38, and property gains PIT-39. All returns are submitted electronically via e-Deklaracja. All amounts in PLN.

Poland uses a progressive IIT system: 12% up to PLN 120,000, 32% above PLN 120,000 (2025-2026). The tax-free allowance (kwota wolna od podatku) is approximately PLN 30,000. For related guidance, see our Cross-Border Guide → and Rental Income Guide →.

Annual PIT Filing — April 30 Deadline

The tax year is the calendar year. The return must be filed by April 30 of the following year (e.g., 2026 income due by April 30, 2027).
Tax is paid through monthly advances (zaliczki) withheld by employers (PIT-2) or paid directly by taxpayers (self-employed). The annual return reconciles the total tax due with advances paid.
If tax paid via advances exceeds the annual liability, the surplus is refunded within 45 days of filing. If insufficient, the balance is due on April 30.

PIT-37 — Employees (Pre-Filled by Tax Office)

PIT-37 is for employees, pensioners, and other taxpayers with income from a single source where tax was withheld by a payer (e.g., employer, ZUS).
Since 2019, the tax office provides a pre-filled return (Twój e-PIT) based on information from employers (PIT-11 forms). Taxpayers can log into the e-Urząd Skarbowy portal, review, accept, or modify the return.
Key changes (2022 reform — Polski Ład): The tax-free allowance increased to ~PLN 30,000. The tax bracket threshold went from PLN 85,528 to PLN 120,000. The middle-class relief (ulga dla klasy średniej) was introduced for 2022 and subsequently removed.
If you accept the pre-filled PIT-37 by the deadline, no further action is needed. You can also file a correction after the deadline.

PIT-36 — Self-Employed and Business Income

PIT-36 is for taxpayers who earn income from sole proprietorship (działalność gospodarcza), rental income, or other non-employment sources. It is also used by those who need to aggregate multiple income types.
Applicable to taxpayers choosing general rules (skala podatkowa) — progressive 12%/32% — or flat tax (podatek liniowy 19%).
The return includes: business income from the revenue and expense ledger (podatkowa księga przychodów i rozchodów), deductible expenses, social and health insurance contributions, tax credits.
If using the flat 19% liniowy rate, you must include PIT-36L as an attachment.

PIT-38 — Capital Gains

PIT-38 is used for capital gains income: stock market profits, cryptocurrency gains, derivatives, investment fund redemptions, and other securities transactions.
All such gains are taxed at a flat 19% Belka tax. Losses can offset only other capital gains within the same category and year (no cross-offset against employment or business income).
Brokers and banks in Poland issue PIT-8C forms summarising your realised gains/losses for the year. You use this data to complete PIT-38.
If you only have capital gains income, PIT-38 is the sole return. If you also have employment income, file both PIT-37 and PIT-38.

PIT-39 — Property Gains

PIT-39 is for real estate gains — income from the sale of property (mieszkanie, dom, działka) that was not held for business purposes.
Tax is at a flat 19%. The gain is the sale price minus the acquisition cost and any documented capital expenditures (nakłady) made during ownership.
Exemption: If you sell property and use the proceeds for your own housing purposes (własne cele mieszkaniowe) within 3 years (before 2023: 2 years; now extended to 3 years), the gain is exempt from tax.
Property held for more than 5 years (from acquisition) is entirely exempt from PIT on sale — no filing required.

e-Deklaracja — Electronic Filing

All PIT returns must be filed electronically via the e-Deklaracja system or the e-Urząd Skarbowy portal (usługi online).
Filing is free. You need a trusted profile (Profil Zaufany), e-identity card (e-Dowód), or bank login (mObywatel, bankowość elektroniczna) to authenticate.
For business taxpayers, returns can be filed via authorised accounting software with an e-signature (podpis elektroniczny).
Paper returns are discouraged (only for very limited cases) and must be filed at the local tax office (Urząd Skarbowy).

Key Deductions and Reliefs

Tax-free allowance (kwota wolna): ~PLN 30,000 (2025-2026). The first PLN 30,000 of income is tax-free, providing tax savings of up to PLN 3,600 (12% × 30,000).
Joint filing for spouses: Married couples may file jointly (PIT-36 with spouse), effectively splitting income and reducing the overall tax burden if one spouse earns significantly less.
Single parent relief: Single parents raising minor children can file as a single parent (PIT-36 with one child credit).
Donation relief (ulga na darowizny): Donations to charities, churches, and public benefit organisations are deductible up to 6% of income.
Internet relief (ulga internetowa): Deduction for internet subscription costs (up to PLN 760 per year) for those who haven't claimed it for more than 2 consecutive years.
Child tax credit (ulga na dzieci): PLN 1,112 per year for the first child, PLN 1,112 for the second, PLN 2,000 for the third, and PLN 2,700 for the fourth and each subsequent child.