Polish Tax Return 2025 — Complete Guide (PIT-37, PIT-38, PIT-36)

2026 is the time to file your Polish income tax return for 2025. Learn how to effectively file your PIT return, which forms to choose, what deductions to use, and how to minimize your tax liability.

Basic Information About Polish Tax Returns 2025

Key Dates for 2026

• By February 28, 2026 – employers submit PIT-11 forms to tax offices
• From February 15, 2026 – Twój e-PIT service available
• April 30, 2026 – final deadline for filing tax returns
• May 31, 2026 – deadline for tax payment or receiving refund

Who Must File a Return?

Mandatory filing applies to:

• People running business activities
• People with income from multiple sources
• People with foreign income
• People using tax deductions
• People wanting to file jointly with spouse

Exempt from filing:

• Employees with single income source (salary)
• Pensioners receiving only ZUS benefits
• People with income below tax-free threshold

Tax Forms for 2025

PIT-37 — For Most Taxpayers

For whom:

• Employees
• People with service contracts (umowa zlecenie)
• People with rental income
• People using tax deductions

Key sections:

• Part A: Employment income (salary, bonuses, awards)
• Part B: Capital income
• Part C: Other income
• Part D: Deductions and credits

PIT-38 — Joint Filing for Married Couples

Benefits:

• Joint filing with spouse
• Double deduction and credit amounts
• More favorable tax rates with different incomes

Conditions:

• Married for the entire 2025
• Living together
• No legal separation

PIT-36 — Business Activity

For whom:

• People running sole proprietorship
• Partners in partnerships
• People using general tax rules

Types of records:

• Revenue and expense book
• Flat tax on recorded income
• Tax card

Tax Credits in 2025

Child Tax Credit — Most Important for Families

Credit amounts:

• First child: 1,112.04 PLN
• Second child: 1,112.04 PLN
• Third child: 2,000.04 PLN
• Fourth and subsequent: 2,700.00 PLN each

Conditions:

• Child under 18 years old
• Child under 25 if studying
• Disabled child with no age limit

Rehabilitation Credit

Deductions up to 2,280 PLN annually:

• Medicine expenses
• Rehabilitation equipment
• Rehabilitation services
• Home adaptation costs

Internet Credit

Up to 760 PLN annually:

• Computer, tablet, software purchase
• Internet access
• For people with income up to 85,528 PLN

Thermal Modernization Credit

Up to 53,000 PLN over 3 years:

• Building insulation
• Window and door replacement
• Renewable energy installation
• Heat pumps

New Housing Credit (from 2025)

Up to 300,000 PLN over 10 years:

• Mortgage loan for first home
• For people under 45 years old
• Income limit: 100,000 PLN (single), 200,000 PLN (couples)

Tax Deductions

Insurance Premiums

Automatic deductions:

• ZUS from business activity
• Voluntary health insurance
• Life insurance (up to 1,200 PLN)

Donations

Up to 6% of income:

• Public benefit organizations
• Churches and religious associations
• Religious purposes

Educational Expenses

Up to 6,000 PLN per child:

• Higher education
• Language courses
• Professional training

Twój e-PIT — Simplest Filing Method

How it Works?

1. Login via trusted profile or e-ID
2. Check data prepared by tax office
3. Add credits and deductions
4. Accept or correct

Advantages:

• Speed (few minutes)
• Pre-filled data
• Automatic calculations
• Free of charge

Limitations:

• Not all credits available
• No complex filing capabilities
• Doesn't verify data accuracy

e-Deklaracje — Full Control

When to Choose e-Deklaracje?

• Complex tax situation
• Multiple income sources
• Need for detailed corrections
• Business activity

How to File?

1. Download program from podatki.gov.pl
2. Fill out form appropriate to your situation
3. Sign with trusted profile or qualified electronic signature
4. Submit online

Mistakes to Avoid

Most Common Errors:

1. Incorrect personal data

• Wrong PESEL number
• Incorrect address
• Outdated bank details

2. Missing income

• Foreign employment income
• Rental income
• Investment gains

3. Unused credits

• Missing child tax credit
• Overlooked rehabilitation expenses
• Incorrect donation filing

4. Calculation errors

• Wrong ZUS premium additions
• Deduction mistakes
• Incorrect tax scale application

Tax Scale for 2025

Income tax rates:

First bracket — 17%

• Income up to 120,000 PLN
• Tax-free amount: 30,000 PLN

Second bracket — 32%

• Income above 120,000 PLN

Health insurance premium:

• 9% of assessment base
• Not deductible from tax (change since 2022)

Tax Refund — When and How?

When is refund due?

• Tax overpayment by employer
• Using credits larger than tax owed
• Paying too high advance payments

Refund timeline:

• 45 days from filing (statutory deadline)
• In practice: 2-4 weeks for e-filing
• Faster: when using Twój e-PIT

Which account?

Refund can be transferred to:

• Polish bank account
• Foreign bank account (after meeting conditions)
• Postal money order

Tax Planning for the Future

How to reduce tax in 2026?

1. Systematic IKE/IKZE contributions

• IKE: tax-free investment gains
• IKZE: deduction from taxable income

2. Investment planning

• Offsetting gains with losses
• Long-term investing
• Using investment incentives

3. Family optimization

• Joint spousal filing
• Transferring assets to children
• Using family preferences

Tracking finances throughout the year

To make future filings easier:

• Collect documents regularly
• Track income and expenses in Freenance app
• Plan major purchases with tax credits in mind
• Consult with tax advisor for complex matters

Major Changes in 2025

New regulations:

1. Housing credit

• New credit for first mortgage
• For young people under 45

2. Increased deduction amounts

• Higher rehabilitation credit limits
• Increased tax-free amounts

3. e-PIT simplifications

• More automatically filled data
• Better integration with ZUS and NFZ

Frequently Asked Questions

Can I amend an already filed return?

Yes. You can file a corrected return:

• Without consequences: up to 3 years from end of tax year
• With loss of refund: if correction increases tax

What if I don't file by deadline?

Consequences:

• Monetary penalty from 40 to 4,000 PLN
• Possible additional tax obligations
• Loss of right to tax refund

Can I change filing method during the year?

No. Filing method (single/joint) applies to entire tax year and cannot be changed after year end.

How long to keep tax documents?

5 years from end of year when tax payment deadline expired.

Can I file without electronic signature?

Yes, but with limitations:

• Can use Twój e-PIT
• Can file paper return
• No access to full e-Deklaracje functionality

What about PIT when working abroad?

Depends on:

• Country of employment
• Double taxation treaties
• Method of tax settlement in work country

When does joint filing pay off?

Usually when:

• One spouse doesn't work or has low income
• One exceeds first tax bracket
• There are children (doubled credits)

Must students file returns?

Not always:

• Employment contract work — employer pays tax
• Service contracts above tax-free amount — filing required
• Additional income — requires filing

What about foreign income?

Must be reported:

• Employment income from abroad
• Rental income from foreign property
• Investment gains from foreign sources
• May be subject to foreign tax credit

Can I get help with filing?

Available options:

• Tax advisor consultation
• Free assistance at tax offices
• Online calculators and guides
• Professional tax preparation services

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This article was updated on March 23, 2026. All amounts and regulations refer to tax year 2025. For individual advice, consult with a tax advisor.