In 2026, taxpayers in Poland are required to submit their annual PIT returns for the 2025 tax year. No, you can’t skip this if you’re employed. Here’s a condensed guide to the essential aspects of filing your tax return in Poland this year, including which deductions and reliefs are still available.

PIT 2025 (filed in 2026): quick summary:
– The tax return must be filed by April 30, 2026
– The PIT form varies depending on your type of income
– You can get a tax refund via several deductions and reliefs (child relief, internet relief, blood/plasma donation relief, joint filing with a spouse)
– Employers report your salary income directly via PIT-11
– All foreign income must be declared in your Polish return
– 1.5% of your tax can be allocated to a chosen public benefit organisation (OPP)
– Filing via Twój e-PIT gives you an instant confirmation of receipt

If you’re unfamiliar, PIT stands for Personal Income Tax: the form you fill out once a year to settle your tax with the state (relax, you have until April 30, 2026 for the 2025 tax year). Everyone who works or runs a business in Poland has to file it, once they figure out which form applies to them.

Which form you need depends on several factors: the type of income, your chosen method of taxation, and whether you run a business. To make sure you’re using the right one, carefully review your tax situation and, if needed, reach out to a tax advisor.

Read more about accounting aspects in Poland here.

PIT 2025 walkthrough

PIT-11

If you’re officially employed, your employer prepares the PIT-11 form and sends it both to you and to the tax office. It tells the tax office you’re employed and how much tax has already been withheld. If you had multiple employers during 2025, you’ll receive multiple PIT-11 forms.

Long story short, you don’t have to fill this one out yourself, but you’ll need the data from it to prepare your annual return and claim your refund.

PIT-37

PIT-37 is the form for individuals who receive income taxed under general rules: for example, from an employment contract, a contract of mandate, or a pension. For most employees, this is the form that gets you your annual tax refund. To file a personal or joint return with a spouse, go to Twój e-PIT on the podatki.gov.pl portal, log in, and you’ll see a return pre-filled with your data by the tax office. All you have to do is review it, make any changes, and confirm. If your employer or another payer settles your tax on an ongoing basis, this is almost certainly your form.

PIT-36

PIT-36 covers income from taxed assets: interest, dividends, rental income from real estate, and other investments. It also applies if you receive income from sources outside Poland without a Polish intermediary. It’s the standard return for people who work and run a business at the same time, for sole traders who chose general taxation (the tax scale), and for anyone with foreign income.

In some cases, a PIT-36 filer may also need to file an additional form. Here are the other common ones:

  • PIT-36L: for sole traders taxed with the flat 19% income tax;
  • PIT-38: for income from the sale of securities, derivative instruments, or capital gains;
  • PIT-28: for those who chose lump-sum taxation (ryczałt) for business, rental, or lease income.

How do you actually file? Here’s the step-by-step

1. Step 1: Gather your data and documents: PIT-11 (if applicable), PESEL or NIP, a Polish bank account (or foreign-currency account in PLN with a BIC/SWIFT code), children’s details if relevant (birth certificates, PESEL), up-to-date contact information.
2. Step 2: Go to Twój e-PIT, review the return that’s already pre-filled with your data by the tax office based on employer reports, and adjust anything that’s missing (deductions, reliefs, joint filing). Double-checking is strongly recommended.
3. Step 3: Submit no later than April 30, 2026, and you’ll receive your refund. Treat yourself to something nice afterwards, you earned it.

Watch out for these common mistakes

  • Errors in basic information: double-check your name, address, and PESEL/NIP; small mistakes can cause delays.
  • Incomplete income reporting: make sure all sources of income, including foreign income, are accounted for.
  • Misapplied deductions: make sure you’re actually eligible for every relief you claim. If unsure, consult a professional tax advisor.
  • Missing the deadline: filing after April 30, 2026, can trigger penalties and interest.
Sounds complicated? Let us help you!

Tax refunds and deductions available for 2025

If everything’s filed correctly, you can benefit from several reliefs available for the 2025 tax year:

Child relief (ulga na dziecko / ulga prorodzinna)
Claimed via attachment PIT/O. Amounts per child, per year, are unchanged from previous years:
– 1st and 2nd child: PLN 1,112.04 each per year
– 3rd child: PLN 2,000.04 per year
– 4th and each subsequent child: PLN 2,700 per year
Attach each child’s birth certificate/PESEL to your return.
Internet relief (ulga internetowa)
Reimburses actual internet costs, up to PLN 760 per year per person; PLN 1,520 per year if both spouses each claim it separately in their own returns. Only installation-independent subscription costs count; installation, upgrade, or reconnection fees are excluded. This relief is available for only **two consecutive tax years**; if unused in the second year, it’s forfeited.
Blood and plasma donation relief (ulga krwiodawcy/osocza)
Honorary blood and plasma donors can deduct the value of donated blood components. The general 6%-of-income cap on donation-type deductions applies. Attach a confirmation from the blood transfusion station to your return; the exact per-litre valuation is set annually by the Minister of Health.

The tax office typically processes refunds within 1-2 weeks after filing, though it can take up to 90 days in exceptional cases. The sooner you file, the sooner you get paid.

Summary

In short: filing your PIT return is mandatory for Polish tax residents, with a deadline of April 30, 2026, for income earned in 2025. Joint filing with a spouse is available and often advantageous. Depending on your circumstances, you may qualify for several reliefs and refunds. Whatever your situation, filing correctly and on time is the key to avoiding penalties and optimising your tax position. We strongly recommend consulting a professional if anything is unclear.

Still got questions? Contact us

Sources

Author: MojaFirma Team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.