PIT-37 vs PIT-36 vs PIT-28 — Which Tax Form to Choose in Poland?

PIT-37 vs PIT-36 vs PIT-28 — Which Form Do You Need?

Poland's tax system uses different PIT forms depending on your income type and tax method. Using the wrong form can delay your return or trigger an audit. Here's a clear guide to choosing the right one.

Quick Decision Guide

Are you an employee (UoP) with only Polish income? → PIT-37

Are you self-employed (JDG) on progressive tax? → PIT-36

Are you self-employed on flat 19% tax? → PIT-36L

Are you on ryczalt (lump-sum)? → PIT-28

Did you sell stocks, ETFs, or crypto? → PIT-38 (in addition to your main form)

Did you sell real estate? → PIT-39 (in addition)

Do you have foreign income? → PIT-36 (even if employed)

PIT-37 — The Employee Form

Who uses it: Employees, contractors (umowa zlecenie/o dzielo), pensioners — anyone whose tax is withheld by a Polish payer.

Key features:

• Simplest form
• Pre-filled in Twoj e-PIT
• Supports joint filing with spouse
• All standard deductions available

You CANNOT use PIT-37 if:

• You have business income (JDG)
• You have foreign income
• You earned income where no Polish payer withheld tax

Tax rates (skala podatkowa):

• 0% on first 30,000 PLN (kwota wolna)
• 12% on 30,001–120,000 PLN
• 32% above 120,000 PLN

PIT-36 — The Self-Employed Form (Progressive)

Who uses it: Self-employed on progressive tax, people with foreign income, landlords on progressive tax, anyone with income not covered by PIT-37.

Key features:

• Covers all income types
• Required for foreign income
• Supports joint filing
• Can combine employment + business income

Tax rates: Same as PIT-37 (12%/32% progressive scale)

When to use instead of PIT-37:

• You have a JDG and chose skala podatkowa
• You earned income abroad (remote work for foreign company, foreign rental)
• You have income from sources without a Polish tax withholder

PIT-36L — Flat Tax Form

Who uses it: Self-employed who chose podatek liniowy (19% flat tax).

Key features:

• 19% flat rate regardless of income amount
• No joint filing with spouse
• No kwota wolna (tax-free amount)
• Limited deductions (no child tax credit)

Best for: High earners (above ~100,000 PLN/year) who don't benefit from joint filing or child credits.

Break-even point: At around 100,000–120,000 PLN annual income, flat tax starts becoming more advantageous than the progressive scale.

PIT-28 — Ryczalt Form

Who uses it: Self-employed who chose ryczalt od przychodow ewidencjonowanych (lump-sum taxation).

Key features:

• Tax on revenue, not profit (no cost deductions)
• Rates vary by activity: 2%, 3%, 5.5%, 8.5%, 10%, 12%, 14%, 15%, 17%
• IT services: typically 12%
• Early deadline: end of February (not April!)
• No joint filing

Best for: Service businesses with low costs (IT freelancers, consultants).

Example (IT at 12%):

• Revenue: 200,000 PLN
• Tax: 24,000 PLN (12%)
• No cost deductions, but effective rate is low

vs. Progressive tax with 50,000 PLN costs:

• Profit: 150,000 PLN
• Tax: ~22,000 PLN (12% up to 120k, 32% above)

Ryczalt wins when your costs are low relative to revenue.

Side Forms You Might Also Need

PIT-38 (Capital Gains)

File alongside your main PIT if you sold:

• Stocks (GPW or foreign)
• ETFs
• Cryptocurrency
• Other securities

Tax rate: 19% flat (podatek Belki)

PIT-39 (Real Estate)

For profits from selling property owned less than 5 years. Can be deferred if you reinvest in your own housing (ulga mieszkaniowa).

Common Scenarios

Scenario 1: Employee + side JDG → PIT-36 (combines employment and business income) + potentially PIT-38 if you trade stocks

Scenario 2: Employee + foreign dividends → PIT-37 for salary + PIT-38 for dividends

Scenario 3: Full-time freelancer on ryczalt + crypto trading → PIT-28 (by end of February) + PIT-38 (by April 30)

Tracking Tax Impact on Financial Freedom

Different tax forms mean different effective tax rates — and that directly impacts how fast you build financial independence. Freenance helps you see how your tax choices affect your savings rate and Financial Freedom Runway.

FAQ

Can I change my tax form mid-year?

You can change your taxation method (e.g., from progressive to ryczalt) only at the beginning of a new tax year. The deadline to declare your method is usually January 20.

What if I use the wrong PIT form?

The tax office will typically ask you to correct it. File a correction (korekta) as soon as possible to avoid penalties.

Can I file multiple PIT forms?

Yes — you often need to. For example, PIT-36 for business income AND PIT-38 for investment gains. These are separate obligations.

Which form results in the lowest tax?

It depends on your income level and costs. Generally: ryczalt for high-revenue/low-cost businesses, flat tax for high earners, progressive for lower incomes or those with spouse/children deductions.