Under Polish law, tax residents living in Poland must file their PIT-37 tax return for 2025 by April 30, 2026. The good news: every year this gets a little easier, because the tax office increasingly does the heavy lifting for you.

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What is PIT-37?

As a reminder: PIT (Personal Income Tax) is the English-derived abbreviation used in Poland for Podatek od Dochodów Osób Fizycznych, personal income tax. The same abbreviation names the corresponding forms: PIT-37 is the standard return for people employed under an employment contract or a contract of mandate, while PIT-11 is the form your employer prepares and files.

Read more about personal income tax in Poland in our dedicated article on PIT in Poland.

Filing online through Twój e-PIT

Recent reforms have all but eliminated the need to calculate your own return and file it on paper. This applies mainly to people with a “standard” situation: employed by one or more employers, no additional foreign income, and no special reliefs being claimed (whether filing individually or jointly with a spouse).

In that case, your return is already pre-filled for you by the Twój e-PIT service on the podatki.gov.pl portal. All you need to do is check that the numbers are correct and confirm them, through your e-Urząd Skarbowy account, which typically takes no more than 3-5 minutes.

PIT-37 for the 2025 tax year must be filed by April 30, 2026.

How to log in

You can log in through the e-Urząd Skarbowy portal. Several authentication methods are available on the login page, including:

  • login.gov.pl: sign in via a Trusted Profile (Profil Zaufany / ePUAP) or the mObywatel mobile app;
  • Twoje Dane Podatkowe: sign in using last year’s tax data plus your PESEL number (this option only gives you access to the e-PIT service, not the rest of the portal).

The first option gives you full access to every service on the portal, including e-PIT. If you choose it, you’ll be redirected to login.gov.pl, where you select Profil Zaufany and pick an authentication method:

  • the login and password you used when registering your Trusted Profile;
  • online banking with your Polish bank (if your Trusted Profile is linked through your bank), in this case you confirm your login with two SMS codes: first from your bank (usually formatted as Autoryzacja profilem zaufanym smsKod: XXX-XXX), then from the ePUAP service itself (formatted as Kod autoryzacyjny nr X z dnia XX.XX.2026: XXXXXXXX).

If you don’t have a registered Trusted Profile, your only option is to log in through Twoje Dane Podatkowe using last year’s tax data.

Step-by-step filing guide

1. Once logged in, select Twój e-PIT. Four tabs appear at the top: Bieżące dokumenty, Złożone dokumenty, Dokumenty źródłowe, and Historia logowań.
2. Before filing, we recommend checking Dokumenty źródłowe first, it lists the documents submitted by your employer(s). You’ll see one PIT-11 if you had a single employer, or several if you had more than one. Each entry shows the company’s NIP number and its registered name in the KRS register. Click Informacje Szczegółowe to review each document in detail.
3. If everything checks out, open the Bieżące Dokumenty tab, this is where your pre-prepared return lives. Click Podgląd PIT to review the completed form and see whether you owe anything or are due a refund.
4. If the calculations are correct, confirm by clicking Akceptuj i Wyślij. A follow-up screen asks you to confirm once more, in case you clicked by mistake.
5. After submission, you’ll see the message Dziękujemy za Twoje Podatki (“Thank you for your taxes”), showing how much goes to the state budget and how much goes to your local gmina or city, which is exactly why local town halls often run campaigns before tax season urging residents to register their actual place of residence, since it directly affects the local budget.
6. Proof of successful filing is the UPO (Urzędowe Potwierdzenie Odbioru, the official confirmation of receipt).

Tax refunds and the 1.5% donation

When filing, you can allocate 1.5% of your tax to a public benefit organisation of your choice (this share was 1% back in 2021 but was raised to 1.5% in 2022, the only significant change to the mechanism itself in recent years). You’ll need the organisation’s KRS number and, optionally, a specific purpose code (Cel szczegółowy).

Formally, the tax office has 45 days to issue your refund, but refunds filed through Twój e-PIT typically arrive considerably faster in practice.

When you need PIT-36 instead

If your situation isn’t standard, for example, you have additional foreign income, declare income as a sole trader under general rules, or claim special reliefs, you probably need PIT-36, not PIT-37. In that case, we recommend consulting an accountant to make sure your income is reported correctly and you don’t miss any deductions you’re entitled to. The same goes for anyone filing jointly with a spouse where the income structure is more complex.

If you work as a B2B contractor for a single client under conditions that look like a regular job, it’s also worth knowing about the risk of being reclassified as an employee under the new 2026 PIP law. We cover this in detail in our PIP 2026 series.

FAQ

Can I access returns from previous years?

Yes, the Złożone Dokumenty tab holds a history of returns filed through the portal for several previous years.

What if I filed through a third-party service (e.g., e-pity) instead of the portal directly?

In that case, Złożone Dokumenty will only show that the Ministry of Finance accepted your return and that you have a corresponding UPO, not the full document itself.

What happens if I miss the April 30, 2026 deadline?

Filing after the deadline can trigger penalties and interest. If your situation is complicated (for example, you learned about additional income later than expected), it’s best to consult a specialist as early as possible.

Summary

If your case is relatively simple, one Polish employer, no additional income, and you’re filing on your own, filing online through Twój e-PIT is by far the easiest route. Don’t forget the deadline for your 2025 tax return: April 30, 2026.

Good luck!

Need help with your tax return?

Bibliography and Legal Basis

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.