PIT-37 vs PIT-36 — Which Tax Form Do You Need in Poland?

Every April, millions of Polish tax residents face the same question: which PIT form should I use? The answer depends on your income sources, employment type, and whether you want to file jointly with your spouse. Getting it wrong can delay your refund by weeks or trigger a correction request from the tax office (urząd skarbowy).

This guide walks through every detail of PIT-37 and PIT-36 — who files which, what deductions are available, how to use the e-PIT system, and what happens if you miss the deadline.

Quick Answer: If you are a salaried employee (umowa o pracę) or work on civil-law contracts (umowa zlecenie/o dzieło) with only Polish-sourced income and your employer withheld PIT advances, you almost certainly file PIT-37. If you run a sole proprietorship (JDG) on progressive tax, earn foreign income, or have income without a PIT-11 form, you file PIT-36. When in doubt, PIT-36 covers everything PIT-37 covers — but not vice versa.

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The Fundamental Difference

PIT-37 is the simplified form for taxpayers whose income was entirely managed by a payer (płatnik) — typically an employer or contract issuer. The payer calculates your PIT advances, deducts them from your pay, and sends you a PIT-11 form summarizing the year.

PIT-36 is the comprehensive form for taxpayers who had at least some income where they were responsible for calculating and paying their own PIT advances. This includes self-employment income, rental income, foreign income, and situations where no PIT-11 was issued.

Think of it this way: PIT-37 is for people whose tax was handled "automatically" throughout the year. PIT-36 is for everyone else — plus anyone who could file PIT-37 but chooses PIT-36 instead (more on this below).

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Who Files PIT-37?

You file PIT-37 if all of the following are true:

1. You are a Polish tax resident (unlimited tax liability in Poland)
2. Your income came exclusively from sources where a payer withheld PIT advances
3. You did not run a sole proprietorship (jednoosobowa działalność gospodarcza)
4. You did not earn income from foreign sources
5. You did not reduce your tax through the special credits that require PIT-36

Common PIT-37 filers:

• Full-time employees (umowa o pracę) at Polish companies
• Workers on civil-law contracts (umowa zlecenie, umowa o dzieło) with Polish entities
• Retirees and pensioners receiving benefits from ZUS or KRUS
• Board members (members of management boards receiving compensation)
• People with income from both employment and zlecenie contracts

What you need to file PIT-37:

• PIT-11 from your employer(s) — received by end of February
• PIT-8C if you had capital gains income via a broker
• PIT-40A/11A from ZUS (for pension/disability income)

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Who Files PIT-36?

You file PIT-36 if any of the following apply:

1. You run a sole proprietorship (JDG) taxed on the progressive scale (skala podatkowa: 12%/32%)
2. You earned income from foreign sources (foreign employer, foreign rental, etc.)
3. You had rental income from private property (najem prywatny) taxed on progressive scale
4. You want to include income of minor children in your return
5. You had income not covered by a PIT-11 (e.g., occasional activities without contract)
6. You are a non-resident filing a Polish tax return

Common PIT-36 filers:

• Self-employed individuals on progressive tax (not ryczałt or flat tax)
• Employees of foreign companies without a Polish establishment
• People with rental income from apartments
• Polish residents with investment income from foreign brokers
• Parents declaring income of children under 18

Important: PIT-36 can include all income types that PIT-37 covers. If you have employment income (PIT-11) plus rental income, you put everything on PIT-36 — you do not file both forms.

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Side-by-Side Comparison

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Common Deductions Available on Both Forms

Ulga na dziecko (Child Tax Credit)

This is the most valuable deduction for families. The credit reduces your tax liability directly (not just taxable income):

Income limit for 1-child families: Joint income of both parents cannot exceed 112,000 PLN/year (or 56,000 PLN for single parents). With 2+ children, there is no income limit.

Who qualifies: Parents or legal guardians of children under 18 (or under 25 if the child is a student with annual income below 19,061.28 PLN).

Ulga internetowa (Internet Deduction)

You can deduct up to 760 PLN/year for internet expenses — but only for 2 consecutive years, and only if you have not claimed this deduction before. This means most long-term residents have already exhausted this deduction. It requires proof of payment (invoice or bank statement).

Darowizny (Charitable Donations)

Donations to qualifying organizations can be deducted up to 6% of your annual income. Qualifying recipients include:

• Public benefit organizations (OPP — organizacje pożytku publicznego)
• Religious institutions (kościelne osoby prawne)
• Blood donation (honorary blood donors can deduct the equivalent value)

Blood donation deduction: Each liter of donated blood can be valued at 130 PLN for deduction purposes. Regular donors sometimes accumulate deductions of 500–1,000+ PLN/year.

Ulga rehabilitacyjna (Rehabilitation Deduction)

Available to people with certified disabilities or those supporting disabled family members. Covers:

• Medical equipment and supplies
• Rehabilitation treatments
• Adapted vehicle expenses (limited)
• Guide dog maintenance
• Medications (monthly cost above 100 PLN)

Ulga termomodernizacyjna (Thermal Modernization)

Homeowners who invested in energy efficiency improvements (insulation, heat pumps, solar panels, window replacement) can deduct up to 53,000 PLN over 3 years. This deduction applies to single-family homes only (not apartments in multi-unit buildings).

1% for OPP (Organizacja Pożytku Publicznego)

Not a deduction per se, but you can direct 1.5% of your calculated tax to a chosen public benefit organization. This does not cost you anything extra — the government redirects this portion of your tax. You simply provide the OPP's KRS number on your tax form.

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The e-PIT System — Filing Online

Since 2019, Poland's tax authority (Krajowa Administracja Skarbowa) pre-fills tax returns automatically via the e-PIT portal at e-pit.podatki.gov.pl.

How e-PIT Works for PIT-37

1. Log in using Profil Zaufany (trusted profile), e-dowód (electronic ID), or banking login
2. Review the pre-filled PIT-37 — income data from PIT-11 forms is already populated
3. Add deductions (ulga na dziecko, darowizny, etc.) if applicable
4. Choose your OPP (1.5% allocation)
5. Submit — you receive instant confirmation with a UPO (urzędowe poświadczenie odbioru)

For most PIT-37 filers, the pre-filled return is nearly complete. The system pulls data from all PIT-11 forms submitted by your employers.

Auto-acceptance: If you do not log in and modify your PIT-37 by April 30, the pre-filled version is automatically accepted. However, this auto-accepted version does not include deductions — so if you qualify for ulga na dziecko, you must log in and add it manually.

How e-PIT Works for PIT-36

The system pre-fills employment income (from PIT-11) but cannot pre-fill:

• Self-employment income and expenses
• Rental income
• Foreign income
• Quarterly PIT advance payments already made

You must manually enter this data, which makes PIT-36 more labor-intensive to file electronically. Some taxpayers with complex PIT-36 situations hire a tax advisor (doradca podatkowy) or use commercial tax software.

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Joint Filing with Spouse (Rozliczenie wspólne z małżonkiem)

Joint filing is available on both PIT-37 and PIT-36 and can result in significant tax savings when spouses have very different incomes.

How It Works

Instead of each spouse paying tax individually, joint income is divided by 2, tax is calculated on that half, then multiplied by 2. This effectively prevents the higher-earning spouse from entering the 32% bracket.

Example: The Tax Savings

Separate filing:

• Spouse A earns 180,000 PLN → tax: 12% on first 120,000 + 32% on remaining 60,000 = ~29,400 PLN
• Spouse B earns 30,000 PLN → tax: 0 PLN (below 30,000 PLN tax-free amount)
• Total tax: ~29,400 PLN

Joint filing:

• Combined income: 210,000 PLN ÷ 2 = 105,000 PLN each
• Tax per "half": 12% on 105,000 - 30,000 tax-free = 9,000 PLN
• Total tax: 18,000 PLN
• Savings: ~11,400 PLN

Requirements for Joint Filing

• You must have been married for the entire tax year (or married during the year with community property from that date)
• Community property regime (wspólność majątkowa) must be in effect — separate property agreements disqualify you
• Neither spouse can be taxed at the flat rate (19% liniowy) or ryczałt for business income
• Both spouses must be Polish tax residents (or EU/EEA residents with 75%+ income from Poland)

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Deadlines and Penalties

Filing Deadline

PIT-37 and PIT-36: April 30, 2026 (for income earned in 2025).

If April 30 falls on a weekend or holiday, the deadline moves to the next business day. In 2026, April 30 is a Thursday — the deadline holds.

What Happens If You File Late

The "Czynny żal" Escape

If you realize you missed the deadline, you can submit a voluntary disclosure (czynny żal) to the tax office, explaining the delay and filing immediately. If accepted — and it usually is for first-time offenders with short delays — you avoid penalties. The disclosure must be submitted before the tax office contacts you about the missing return.

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PIT-36L and PIT-28 — The Other Options

While this guide focuses on PIT-37 vs PIT-36, two other forms are worth mentioning for context:

PIT-36L (Flat Tax — 19%)

For self-employed individuals (JDG) who opted for the linear flat tax at 19%. This form cannot be used for employment income and does not allow joint filing with a spouse or the child tax credit.

Who considers it: Typically entrepreneurs earning well above 120,000 PLN/year where the 32% bracket on PIT-36 would apply. However, PIT-36L filers lose access to the 30,000 PLN tax-free amount and joint filing benefits, so the break-even point requires careful calculation.

PIT-28 (Ryczałt — Lump-Sum Tax)

For self-employed individuals or landlords who opted for ryczałt od przychodów ewidencjonowanych (flat-rate tax on revenue). Rates vary by activity type (2%–17%). Deadline is different: February 28 (not April 30).

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Decision Flowchart

Follow these questions in order:

1. Did you run a sole proprietorship (JDG) in 2025?

   • Yes, on progressive tax → PIT-36
   • Yes, on flat 19% tax → PIT-36L
   • Yes, on ryczałt → PIT-28
   • No → continue

2. Did you earn any foreign income in 2025?

   • Yes → PIT-36
   • No → continue

3. Did you earn rental income taxed on progressive scale?

   • Yes → PIT-36
   • No → continue

4. Was all your income reported on PIT-11 forms from Polish employers?

   • Yes → PIT-37
   • No → PIT-36

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Practical Tips for 2026 Filing Season

1. Gather All PIT-11 Forms

Employers must send PIT-11 by the end of February. If you changed jobs during 2025, you may receive multiple PIT-11 forms. The e-PIT system usually collects all of them, but verify — occasionally a form arrives late.

2. Check Your Health Insurance Contributions

Since the 2022 reforms (Polski Ład), health insurance contributions (składka zdrowotna) are no longer deductible from PIT for most taxpayers. This is already reflected in your PIT-11, but it is worth understanding why your effective tax rate may feel higher than expected.

3. Do Not Forget the Child Credit

The ulga na dziecko must be manually added in e-PIT — it is not pre-filled. Many taxpayers lose hundreds or thousands of PLN simply because they forget to tick the box and enter their children's data.

4. Consider Joint Filing Early

If one spouse earned significantly more than the other, run the numbers for both separate and joint filing before submitting. The e-PIT system lets you preview both scenarios.

5. Keep Records for 5 Years

The tax office can audit your return for up to 5 years from the end of the year in which the tax was due. Keep all PIT-11 forms, donation receipts, and deduction documentation until at least 2031 for the 2025 tax year.

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How Tax Tracking Fits into Financial Planning

Filing your annual PIT is one piece of a larger financial puzzle. Understanding how much you pay in taxes — and how much you can legally reduce through deductions — directly affects your savings rate and investment capacity.

Some users find it helpful to track their effective tax rate over time alongside their spending and investment returns. Freenance lets you categorize income and expenses throughout the year, making tax season less of a scramble. Instead of hunting for donation receipts in April, you can tag deductible expenses as they happen and see your projected tax position in real time.

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Frequently Asked Questions

Can I switch from PIT-37 to PIT-36 after I have already filed?

Yes. You can file a correction (korekta) at any time within 5 years. If you initially filed PIT-37 but realized you should have used PIT-36 (for example, you forgot about foreign dividend income), submit a corrected PIT-36 through e-PIT. The system allows corrections without penalty as long as any additional tax owed is paid promptly.

I have a Polish employment contract AND income from a foreign dividend. Which form?

PIT-36. Any foreign-sourced income — even a small dividend from a foreign broker — technically requires PIT-36. In practice, foreign dividends are often reported on PIT-38 (for capital gains), but if you have both employment and foreign investment income, the employment portion goes on PIT-36 and the capital gains on PIT-38.

My spouse runs a business on flat tax (PIT-36L). Can we still file jointly?

No. If either spouse uses the flat tax (19% liniowy) or ryczałt for business income, joint filing is not available for either spouse — even for the spouse's employment income. This is one of the significant trade-offs of choosing PIT-36L.

What if I worked in Poland for only part of the year?

If you were a Polish tax resident for the full year (your center of vital interests was in Poland), you file on your worldwide income for the entire year — even if some months were spent working abroad. If you were a non-resident for part of the year, the rules become complex and consulting a tax advisor is often advisable.

Is the e-PIT auto-accepted return binding?

Yes. If you do not modify or reject the pre-filled PIT-37 by April 30, it becomes your official tax return. However, you can always file a correction afterward. The auto-accepted version typically does not include deductions you are entitled to, so it is rarely optimal to let it auto-submit.

Do I need to report cryptocurrency income on PIT-37 or PIT-36?

Neither. Cryptocurrency gains and losses in Poland are reported on PIT-38 (capital gains form), filed alongside your PIT-37 or PIT-36. The 19% flat rate applies to crypto gains. If you only held crypto without selling, there is nothing to report.

I am a Ukrainian refugee with temporary protection in Poland. Which form do I use?

If you became a Polish tax resident in 2025 (by living in Poland for 183+ days or establishing your center of vital interests here), you file like any other resident. For employment income with PIT-11, use PIT-37. If you also earned income in Ukraine, PIT-36 applies. The Poland-Ukraine double taxation treaty prevents being taxed twice on the same income, but you must report worldwide income and claim the credit or exemption method.

What is the difference between a tax deduction and a tax credit in Poland?

A deduction (odliczenie od dochodu) reduces your taxable income — its value depends on your tax bracket. A credit (odliczenie od podatku, like ulga na dziecko) reduces your final tax bill directly — it is worth the same regardless of your bracket. Credits are generally more valuable.

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The Bottom Line

For most salaried workers in Poland, PIT-37 is the correct and simplest choice. The e-PIT system makes filing straightforward — often requiring just a review and a few clicks. If you have any income beyond standard Polish employment (self-employment, foreign income, rental income), PIT-36 is mandatory.

The most common mistake is not filing at all because the process seems intimidating. In reality, for PIT-37 filers, the return is usually pre-filled and ready. Log into e-PIT, add your deductions, and submit. The 15 minutes it takes could save you hundreds or thousands of PLN in ulga na dziecko alone.