In 2024, taxpayers in Poland are required to submit their annual PIT returns for 2023. Let’s start with the fact that – no, you can’t overlook these PIT-folks if you’re employed. Fasten your seatbelts – you’re in for a condensed dose of information on the essential aspects of completing a tax return in Poland, along with the available tax deductions.

PIT-2023 Summary:
  • The tax report must be filed by April 30, 2024;
  • The PIT form varies depending on your type of income;
  • You can receive a tax refund through various benefits;
  • Employers may reimburse some of the employee’s expenses;
  • All income from abroad must be accounted for in the tax return;
  • 1.5% of tax will be allocated to the chosen community organization;
  • Filing your PIT online ensures you’ll receive an official confirmation of document receipt.

If you’re unfamiliar, PIT stands for Personal Income Tax, and it’s simply the form you need to fill out to avoid being arrested or fined millions of zlotys (just kidding, relax, you have plenty of time – until April 30 of the following year, i.e., by 30.04.2024). Everyone who works or engages in any kind of business in Poland has to do it. Once they figure out how, that is.

Truth be told, you don’t even need to fear these folks. They’re actually pretty nice once you get to know them. Your future partnership depends on several factors, such as the type of income, the chosen method of taxation, or whether you’re in business. To ensure handling them properly, it is crucial to carefully assess your tax situation and, if needed, reach out to a tax advisor to select the form that best suits your needs.

Read more about the accounting aspects in Poland here

PIT 2023 walkthrough

PIT-11

If you are officially employed, your employer handles the PIT-11 form, sending it both to you and to the tax office. This form serves to inform the tax office that you are employed as a responsible wage worker within the company. If case of multiple employers, you will enjoy the company of multiple PITs.

Long story short, you don’t have to worry about this PIT. Yet you’ll have to cooperate with him in order to get that cash back from the taxes.

PIT-37

PIT-37, a form for individuals who receive income taxed under the general rules. For example, from an employment contract, contract of mandate, or pension. This guy is designed to annually provide you with the return of the tax. To file a personal or joint (if applicable) return with a spouse, you need to go to podatki.gov.pl and log in to the e-Urząd Skarbowy system, where you will see your tax data and the completed return. All you have to do is make changes, if necessary, and confirm the data. If your employer or other payer settles tax for you on a regular basis, you will probably use this form.

PIT-36

PIT-36, on the other hand, gets you the return of some of your taxed assets – interest, dividends, rental income from real estate and other investments. It also applies if you receive income from sources outside of Poland without the intermediation of Polish taxpayers. It is a regular tax return filed by individuals who work and run a business at the same time, used by those who are self-employed and have opted for general taxation (tax scale), or for those who have earned income abroad.

In some cases, a taxpayer filing PIT-36 may also be required to file some “company” for it. Let’s walk through the other possible forms:

  • PIT-36L is designed for those who are self-employed and taxed with a flat 19% income tax;
  • PIT-38 is for those who received income from the sale of securities, derivative financial instruments or the exercise of rights therefrom, as well as capital gains;
  • PIT-28 is for those who have chosen a lump sum on registered income as a form of taxation for their business, rental or lease activities.

How do you file a tax return, then? Hold on tight – while exhausting, it is certainly worth the effort!

  • Step 1: Gather the data and documents (word soup warning!): PIT-11, PESEL or NIP, Polish bank account or foreign currency account in PLN with BIC (bank identifier code, SWIFT code), information about children, if applicable (birth certificates, PESEL), up-to-date contact information;
  • Step 3: Press that button no later than April 30, 2024 and, hopefully, you’ll receive the tax return. Don’t forget to treat yourself to something nice afterwards; this was quite a challenging task!

Watch out for these common slip-ups:

  • Errors in basic information: Be careful with numbers and spelling, double-check all basic information for accuracy. Delays can be caused by mistakes in name, address, social security number;
  • Incorrect income records: Make sure you have accurately reported all income and considered all possible sources of income;
  • Incorrect use of deductions: Ensure that you have properly applied all available deductions and exemptions. If you are unsure, consult a professional tax advisor;
  • Failure to file on time: Filing after the deadline can result in penalties and interest. Make sure you submit your return by April 30, 2024.
Sounds complicated? Let us help you!

Tax refunds and deductions

If everything is done correctly, you can enjoy a few perks of your choice from the Polish government, such as child bonus or internet allowance.

  • If you have children under the age of 18, you can benefit from the child bonus by completing a PIT/O form. The amount varies depending on the number of children. For example, for the first and second child, there is a bonus of PLN 1,112 per year, for the third child – PLN 2,000, and for the fourth child and beyond – PLN 2,700. Be sure to include each child’s birth certificate with the tax return.
  • Under the internet allowance, you can receive reimbursement for your actual costs of using the network, up to PLN 760 per year. If you file jointly with a spouse, the limit doubles to PLN 1,520 per year. Full expenses, including gross amounts, are taken into account.
  • In Poland, there are other bonuses you can claim, provided you follow certain rules and provide specific documents. For example, individuals who donate blood or plasma can receive a special bonus (ulga krwiodawcy a osocze). For blood donation, the maximum amount is 6% of income, and for plasma, it’s PLN 350 per liter, capped at PLN 8,750 per year. All you need to do is to attach confirmation from the blood transfusion station to your tax return.

To receive reimbursement, submit an application and attach proof of payment for internet services, specifying the amount paid directly to the provider. Note that installation, upgrade, or reconnection costs are not included in this limit. Additionally, this benefit is only available for two consecutive years, and if unused in the second year, it is forfeited. The tax office verifies submitted tax returns, and refunds are typically issued within 1-2 weeks, though it may take up to 90 days in extreme cases. The sooner you deal with the paperwork, the sooner you can expect a return.

Remember,
  • the tax office verifies submitted tax returns, and refunds are typically issued within 1-2 weeks, though it may take up to 90 days in extreme cases. The sooner you deal with the paperwork, the sooner you can expect a return.

Summary

In summary, filing declarations is mandatory for primary residents of Poland, with a deadline of April 30, 2024, for the 2023 tax year, and family filing options are available and often advantageous. Depending on your circumstances, you may be eligible for benefits and tax refunds. Regardless of you case, properly completing and filing your return on time is crucial to avoid penalties and optimize your tax liability. It is our strong recommendation, however, to consult the professionals.

Still got questions? Contact us

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