Tax Calendar Poland 2026 — All Deadlines You Need to Know

Tax Calendar Poland 2026 — Every Deadline at a Glance

Missing a tax deadline in Poland means penalties, interest, and stress. This calendar covers every major tax obligation for employees, freelancers, and business owners.

Monthly Recurring Deadlines

7th of Each Month

• PIT-4R advance payment (employers paying employee tax)
• PIT-8AR advance payment (flat-rate withholding tax on prizes, competitions)

10th of Each Month

• ZUS contributions (sole proprietors without employees)
• DRA declaration submission
• 2026 ZUS amounts for sole proprietors (no employees):
  • Health insurance (składka zdrowotna): depends on income/tax form
  • Social insurance (full ZUS): ~1,600 PLN/month (including Fundusz Pracy)
  • Preferential ZUS (ulga na start graduates): ~570 PLN/month for first 6 months (health only), then ~660 PLN/month for 24 months (mały ZUS)

15th of Each Month

• ZUS contributions (sole proprietors with employees)
• DRA + RCA/RSA declarations
• Includes employer-side contributions for each employee

20th of Each Month

• ZUS contributions (companies — sp. z o.o., S.A.)
• PIT advance payment (self-employed, monthly)
• Ryczalt advance payment (monthly filers)
• VAT-7 declaration + payment (monthly VAT filers)
• JPK_V7M submission (monthly filers)
• CIT advance payment (monthly filers)
• PCC-3 declaration (tax on civil-law transactions, if applicable)

25th of Each Month

• VAT-7K declaration + payment (quarterly VAT filers, in months 1, 4, 7, 10)
• JPK_V7K submission (quarterly)
• VAT-UE summary (intra-EU transactions — monthly or quarterly)

Annual Deadlines by Month

January 2026

• Jan 7: PIT-4R advance for December 2025 (employers)
• Jan 20: Deadline to declare/change tax form for 2026 (ryczalt, liniowy, skala)
• Jan 20: Declaration of quarterly PIT/ryczalt payment method
• Jan 20: Deadline to choose Estonian CIT (ryczałt od dochodów spółek) for 2026
• Jan 31: PIT-4R annual summary (employers)
• Jan 31: PIT-8AR annual summary
• Jan 31: IFT-1R (income of non-residents) — submit to tax office

February 2026

• Feb 2: Deadline for PIT-11 delivery to tax office (electronic)
• Feb 28: Employers send PIT-11 to employees
• Feb 28: Brokers send PIT-8C (capital gains summary)
• Feb 28: PIT-28 filing deadline (ryczalt annual return!)
• Feb 28: PIT-16A (karta podatkowa annual declaration)
• Feb 28: IFT-1R delivery to non-resident taxpayers

March 2026

• Mar 20: Monthly PIT/ryczalt advance + VAT for February
• Mar 31: CIT-8 filing deadline (corporate income tax annual return)
• Mar 31: CIT-8E filing deadline (Estonian CIT annual information)
• Good time to start reviewing your PIT with Twoj e-PIT

April 2026

• Apr 30: PIT-37 filing deadline (employees)
• Apr 30: PIT-36 filing deadline (self-employed, foreign income)
• Apr 30: PIT-36L filing deadline (flat tax)
• Apr 30: PIT-38 filing deadline (capital gains)
• Apr 30: PIT-39 filing deadline (real estate gains)
• Apr 30: Payment of any tax owed for previous year
• Apr 30: 1% OPP allocation deadline
• Apr 30: Deadline for spouses to file joint PIT-36/PIT-37

May 2026

• May 20: Monthly advances
• May 25: Quarterly VAT (Q1) — if not already filed by Jan 25

June 2026

• Jun 20: Monthly advances
• Jun 30: Deadline for annual report (sprawozdanie finansowe) filing to KRS for most companies
• Jun 30: Approval of financial statements by shareholders (sp. z o.o., S.A.)

July 2026

• Jul 20: Monthly advances + quarterly PIT/ryczalt advance (Q2)
• Jul 25: Quarterly VAT (Q2)

August 2026

• Aug 20: Monthly advances
• Regular recurring deadlines

September 2026

• Sep 20: Monthly advances
• Sep 30: CIT advance for companies with shifted fiscal year (if applicable)

October 2026

• Oct 20: Monthly advances + quarterly PIT/ryczalt advance (Q3)
• Oct 25: Quarterly VAT (Q3)

November 2026

• Nov 20: Monthly advances
• Regular recurring deadlines

December 2026

• Dec 20: Monthly advances
• Dec 31: Last day to make IKZE contributions for 2026 tax deduction
• Dec 31: Last day to make IKE contributions for 2026
• Dec 31: Inventory/stocktaking for business (spis z natury)
• Dec 31: Last day to use up any remaining Small Taxpayer (mały podatnik) quarterly VAT privilege
• Dec 31: Last day to make voluntary pension contributions (III filar)

Key Tax Rates and Amounts for 2026

PIT (Personal Income Tax)

Tax-free amount (kwota wolna): 30,000 PLN — first 30,000 PLN of income is tax-free under skala podatkowa.

Key ryczałt rates:

CIT (Corporate Income Tax)

ZUS Contributions 2026 (Estimated)

VAT Rates

Tax Changes in 2026

Key Changes to Watch

1. Kasowy PIT (cash-basis PIT): Introduced in late 2024, allows some small businesses to pay PIT only when invoices are actually paid (not issued). Available for taxpayers with revenue under 1M PLN. If you use this method, your PIT advance dates shift — you pay tax only on received payments.

2. KSeF (National e-Invoicing System): The mandatory rollout has been delayed multiple times. As of 2026, KSeF is expected to become mandatory for VAT payers with revenue > 200M PLN first, with smaller companies following. Check gov.pl for the latest timeline.

3. ZUS contribution base increases: The minimum base for full ZUS rises annually (tied to projected average salary). Expect approximately 3–5% increase each January.

4. Health insurance adjustments: The rules for calculating health insurance for self-employed changed in 2022 (Polski Ład) and have been tweaked since. The key rules remain:

   • Skala podatkowa: 9% of income, not deductible
   • Liniowy: 4.9% of income, partially deductible from tax base
   • Ryczałt: fixed amounts based on revenue tiers

5. Minimum salary increase: The minimum gross salary rises to approximately 4,700–4,800 PLN in 2026 (exact amount announced in September 2025). This affects ZUS preferential contribution bases.

6. Global Minimum Tax (Pillar Two): Poland is implementing the EU directive on minimum 15% effective tax rate for large multinational groups (revenue > 750M EUR). Most small businesses are unaffected, but if you work for a multinational, ask your employer about the impact.

Estonian CIT (Ryczałt od Dochodów Spółek)

Estonian CIT is an alternative corporate tax regime where the company pays no CIT on retained profits — tax is only due when profits are distributed (dividends) or when deemed distributions occur.

Who Can Use Estonian CIT?

• sp. z o.o. (limited liability company)
• S.A. (joint-stock company)
• prosta spółka akcyjna (simple joint-stock company)
• spółka komandytowa and spółka komandytowo-akcyjna

Requirements:

1. Revenue under 100M PLN in the previous year
2. All shareholders must be natural persons (no corporate shareholders)
3. Company must employ at least 3 people (on employment contracts, not B2B)
4. Investment expenditure must meet minimum thresholds
5. Company cannot hold shares in other entities
6. Revenue from passive sources (royalties, interest) must be under 50% of total

Tax Rates Under Estonian CIT:

Combined Tax Burden (CIT + PIT on dividends):

Key advantage: You defer tax indefinitely on retained earnings. If you reinvest profits into the company, you pay 0% CIT on those profits until distribution.

How to Opt In:

1. Submit ZAW-RD form to your tax office by January 20 of the year you want to start
2. Or submit within 30 days of starting a new company
3. Minimum commitment: 4 tax years
4. Keep detailed records of profit distribution vs. retention

When Estonian CIT Makes Sense:

• You reinvest most profits back into the business
• You want to build up company reserves
• You have at least 3 employees
• All shareholders are individuals

When It Doesn't Make Sense:

• You pay out most profits as dividends regularly
• You have corporate shareholders
• You earn significant passive income
• You don't meet the employment threshold

Penalties for Late Filing and Payment

Late PIT Filing

Late ZUS Payment

Important: ZUS interest rate is the same as tax interest — currently ~14.5% annually. Interest under 1% of minimum wage (~48 PLN) doesn't need to be paid.

Late VAT Filing

Late CIT Filing

How to Avoid Penalties: Czynny Żal

Czynny żal (voluntary disclosure) is Poland's "get out of jail free" card for tax offenses. If you:

1. Realize you missed a deadline
2. File/pay BEFORE the tax office contacts you
3. Submit a written "czynny żal" letter explaining the circumstances

Then the penalty is waived (you still pay the tax + interest, but no fine).

How to submit czynny żal:

• Electronically via e-Urząd Skarbowy (easiest)
• By letter to your local tax office
• In person at the tax office

Template (simplified):

Niniejszym zawiadamiam o popełnieniu czynu zabronionego polegającego na [description of offense, e.g., "złożeniu deklaracji PIT-37 po terminie"]. Przyczyna: [reason]. Jednocześnie składam zaległą deklarację i reguluję zaległość podatkową wraz z odsetkami.

Step-by-Step Filing Guides

How to File PIT-37 (Employees)

PIT-37 is the most common return, filed by people who earn only employment income (umowa o pracę).

1. Log in to e-Urząd Skarbowy at e-urzadskarbowy.gov.pl using Profil Zaufany, e-Dowód, or banking login
2. Go to Twój e-PIT — the system pre-fills your return based on PIT-11 from employers
3. Review pre-filled data:
   • Verify income amounts match your PIT-11
   • Check if joint filing with spouse is beneficial (system calculates both options)
4. Add deductions the system may have missed:
   • IKZE contributions (deducted from income)
   • Internet expenses (up to 760 PLN/year, only in first 2 consecutive years of claiming)
   • Donations (up to 6% of income for most, 1% for OPP)
   • Rehabilitation expenses (ulga rehabilitacyjna)
   • Thermomodernization relief (ulga termomodernizacyjna) — up to 53,000 PLN
5. Choose your 1% OPP recipient — select a registered public benefit organization
6. Verify bank account for refund (must be your own account)
7. Submit electronically — you'll get a UPO (official receipt) immediately
8. Deadline: April 30, 2026

Pro tip: Filing in February–March means faster refunds (45 days from e-filing). Filing on April 30 means waiting until mid-June.

How to File PIT-36 (Self-Employed, Multiple Income Sources)

PIT-36 is for people with income from business activity (JDG), foreign income, or multiple income sources.

1. Gather documents:
   • PIT-11 (if you also have employment income)
   • Revenue/expense book (KPiR) annual summary
   • ZUS contribution records
   • Proof of advance payments made during the year
2. Log in to e-Urząd Skarbowy
3. Open Twój e-PIT — some data may be pre-filled, but business income usually requires manual entry
4. Fill in business income:
   • Revenue, costs, income from KPiR
   • ZUS social contributions paid (deducted from income)
   • Health insurance paid (check deductibility based on your tax form)
5. Add annexes:
   • PIT/B — income from business activity
   • PIT/O — deductions and reliefs
   • PIT/ZG — foreign income (if applicable)
   • PIT/IP — IP Box income (if applicable)
6. Calculate tax — system does this automatically
7. Subtract advances already paid during the year
8. Submit + pay any remaining tax by April 30

How to File PIT-28 (Ryczałt)

1. Deadline: February 28 (earlier than other PITs!)
2. Gather: Revenue records, ZUS records, proof of advance payments
3. Log in to e-Urząd Skarbowy
4. Fill in revenue by rate category (you may have multiple rates)
5. Deduct: ZUS social contributions, 50% of health insurance (for ryczałt payers)
6. Submit electronically

How to File PIT-36L (Flat Tax)

1. Similar to PIT-36 but with flat 19% rate
2. No tax-free amount (kwota wolna doesn't apply)
3. No joint filing with spouse allowed
4. Health insurance: 4.9% of income, deductible up to a cap (~11,600 PLN in 2025)
5. Deadline: April 30

How to File PIT-38 (Capital Gains)

1. Gather PIT-8C from all brokers (Polish + foreign)
2. Foreign brokers: You must calculate gains yourself if the broker doesn't issue PIT-8C
3. Report: Revenue from sale of securities, derivatives, crypto
4. Tax rate: 19% flat on net gain
5. You can offset losses from previous years (up to 5 years, max 50% of loss per year)
6. Deadline: April 30

How to File PIT-39 (Real Estate Gains)

1. Applies when: You sold real estate within 5 years of purchase
2. Tax rate: 19% on the gain (sale price minus purchase price minus documented costs)
3. Exemption: If you spend the proceeds on your own housing within 3 years ("ulga mieszkaniowa")
4. Deadline: April 30

Key Deadlines for Different Taxpayer Types

Employees (UoP)

Your main obligation: Review Twoj e-PIT by April 30. If you don't modify it, it auto-submits. Add any deductions the system missed.

Checklist for employees:

• ☐ Check PIT-11 from employer (received by Feb 28)
• ☐ Gather deduction receipts (IKZE, donations, etc.)
• ☐ Review Twój e-PIT at e-urzadskarbowy.gov.pl
• ☐ Add missed deductions
• ☐ Choose 1% OPP recipient
• ☐ Submit by April 30

Freelancers (JDG)

Monthly: ZUS (10th), PIT advance + VAT (20th) Annual: Depends on tax form — PIT-28 by end of February, others by April 30.

Monthly checklist for freelancers:

• ☐ Issue invoices / record revenue
• ☐ Record deductible expenses
• ☐ Pay ZUS by the 10th
• ☐ Calculate and pay PIT advance by the 20th
• ☐ File JPK_V7M and pay VAT by the 25th (if VAT payer)
• ☐ Keep all receipts organized

Investors

PIT-38 by April 30. Review PIT-8C from all brokers (Polish and foreign).

Investor checklist:

• ☐ Collect PIT-8C from all Polish brokers (by Feb 28)
• ☐ Calculate gains from foreign brokers manually
• ☐ Track crypto transactions (separate reporting)
• ☐ Check for losses to offset from prior years
• ☐ File PIT-38 by April 30

Property Owners

Rental income: monthly PIT advances (20th) or quarterly Property sale: PIT-39 by April 30 (if sold within 5 years of purchase)

Companies (sp. z o.o.)

• Monthly: ZUS (15th or 20th), CIT advance (20th), VAT (25th)
• Annual: CIT-8 by March 31, financial statements to KRS by June 30
• Estonian CIT companies: CIT-8E by March 31

Pro Tips

1. Set reminders 5 days before each deadline — not the day of
2. Automate ZUS payments via standing bank order
3. Use accounting software (inFakt, wFirma) for automatic JPK generation
4. File PIT early — refunds from e-filing come within 45 days
5. December IKZE contribution — easy to forget, valuable tax deduction
6. Save all receipts digitally — scan or photograph on the same day
7. Check e-Urząd Skarbowy regularly — it shows your tax account balance and any pending notices
8. Use Profil Zaufany (Trusted Profile) for all online government services — set it up via your bank
9. Quarterly filers: Mark Q1, Q2, Q3, Q4 deadlines separately in your calendar
10. Keep a "tax folder" — one place for all PIT-11s, PIT-8Cs, receipts, and ZUS records

Downloadable Deadline Summary

Here's a quick-reference table of the most critical annual deadlines:

Track All Financial Obligations

Keeping track of tax deadlines, ZUS payments, and financial obligations is part of understanding your complete financial picture. Freenance helps you monitor your financial runway while staying aware of upcoming cash outflows like tax payments.

FAQ

What happens if I miss a ZUS payment deadline?

ZUS charges interest on late payments. Consistent lateness may disqualify you from preferential rates and sickness benefit (zasiłek chorobowy). Set up automatic payments to avoid this.

Can I get an extension on PIT filing?

There's no formal extension process for PIT. If you file late and owe tax, you'll pay interest. If you're due a refund, there's typically no penalty for late filing but it's not recommended. File a "czynny żal" if you miss the deadline.

When does the tax office send refunds?

For electronically filed returns: within 45 days. For paper returns: up to 3 months. Filing early (February–March) means faster refunds.

Do I need to file anything if I only have employment income?

Technically, Twoj e-PIT auto-submits on April 30. But you should review it to claim deductions the system might have missed (IKZE, donations, internet).

What is the difference between PIT-36 and PIT-37?

PIT-37 is for income taxed by a payer (employer, client under umowa zlecenie). PIT-36 is for income where you calculate your own advances — business income (JDG), foreign income, rental income, or a combination of multiple income types.

Can I file PIT jointly with my spouse?

Yes, if you're filing PIT-36 or PIT-37 and you were married for the entire tax year (or from the wedding date if married during the year). Joint filing can save money when one spouse earns significantly more. It's NOT available for PIT-36L (flat tax).

How do I correct a PIT I already submitted?

File a correction (korekta) via e-Urząd Skarbowy at any time. There's no penalty for corrections — just submit the corrected return and any additional tax + interest if applicable. You can correct returns for up to 5 years.

Is IKZE contribution really worth it for tax deduction?

Yes. The annual IKZE limit is approximately 9,388 PLN (2026, amount may be updated). If you're on skala podatkowa at 32% bracket, that's a ~3,000 PLN tax saving. Even at 12%, it's ~1,100 PLN back. The catch: you pay 10% ryczałt on withdrawals after age 65.

What if I have income from abroad?

File PIT-36 with annex PIT/ZG. Poland uses two methods to avoid double taxation: the exemption method (zwolnienie z progresją) and the credit method (odliczenie proporcjonalne). The method depends on the double tax treaty with the specific country.

Do I need to pay tax on cryptocurrency?

Yes. Crypto gains are reported on PIT-38 as capital gains, taxed at 19%. You can only deduct documented costs (purchase price). You cannot offset crypto losses against stock gains or vice versa — crypto is treated as a separate income category since 2019.

How do quarterly PIT advances work?

If you declared quarterly payments (by January 20), you pay PIT advances by the 20th of the month following each quarter: April 20 (Q1), July 20 (Q2), October 20 (Q3). Q4 advance is due with the annual return. Available for small taxpayers (revenue < 2M EUR).

What is Twój e-PIT and do I have to use it?

Twój e-PIT is the tax office's pre-filled return system available at e-urzadskarbowy.gov.pl. You don't have to use it — you can file via e-Deklaracje or commercial tax software. But Twój e-PIT is convenient: it pre-fills your income data, and if you don't modify it, it auto-submits on April 30 with default settings (no OPP allocation, no additional deductions).

I started a business mid-year. When do I start paying ZUS?

From the first day your business is registered in CEIDG. If you qualified for "ulga na start," you pay only health insurance for the first 6 full months. After that, you move to "mały ZUS" (preferential rates) for 24 months, then full ZUS.

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