Enter your PESEL number if, in 2025, you did not run a registered business or special branches of agricultural production, were not registered for VAT purposes, and were not a payer of taxes and social and health insurance premiums.

A quick reminder!

If you are a foreign national and are required to settle your tax in Poland, you should, as a rule, enter your PESEL number.

Enter your NIP if, in 2025, you ran a registered business or special branches of agricultural production, were registered for VAT purposes, or were a payer (of both social and health insurance premiums and tax, e.g. as an employer).

You should correct your tax return if:

• it contains accounting errors and obvious mistakes,
• you find that the information contained in it is incorrect.

Remember! The right to submit a corrected tax return is suspended for the duration of tax proceedings or tax audit, to the extent covered by the proceedings or audit.

You still have the right to submit a correction after the completion of:

• tax audit,
• tax proceedings – to the extent not covered by the decision determining the amount of tax liability.

If, in the course of tax avoidance proceedings, you are submitting a corrected tax return, you should also specify the reason for its submission (Article 81b(1a) and (1f) of the Tax Ordinance Act).

Please note that if you are a resident of a European Union country other than Poland, the European Economic Area or the Swiss Confederation (as evidenced by a certificate of residence), you may declare in your tax return the revenue earned in Poland which was subject to a flat-rate income tax during the year (you received IFT-1/IFT-1R information form from the payer), and then calculate the tax on it according to the income tax scale.

In this case, the flat-rate income tax collected on this revenue is considered equivalent to the income tax advance withheld by the tax remitter. If you wish to apply this solution, please indicate this on your tax return.

Please note, however, that you can only use this solution if, based on international agreements, the tax office can obtain tax information from the tax authority of the country of your tax residence.

Revenue that is subject to flat-rate taxation, such as lottery winnings, dividends, interest on bank deposits, and other revenue that is subject to flat-rate income tax, is not included in your income tax.

Please note, however, that some revenue (e.g. interest on deposits in accounts held in banks outside Poland) must be taxed independently at a flat rate of 19%.

Joint taxation of spouses’ income

• You may apply for joint taxation of income with your spouse if:

both of you are subject to unlimited tax liability (Article 3(1) of the PIT Act);

• you remained married and under a matrimonial joint property regime for the entire fiscal year or from the date of marriage until the last day of the fiscal year (if you married during the fiscal year).

As a general rule, however, you may not apply for joint taxation of income if at least one of you is subject to the provisions on:

1. non-agricultural business activity or special branches of agricultural production subject to flat tax, or
2. flat-rate income tax on revenue other than revenue from the so-called private renting (Flat-Rate Income Tax Act) - with respect to revenue earned in the fiscal year, tax deductible expenses incurred, obligations or rights to increase or decrease the tax base or revenue, obligations or rights to make other additions or deductions (applies to points (a) and (b)),
3. non-agricultural business activity subject to a fixed amount tax,
4. taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

If you are married and meet the conditions for joint taxation, you may, upon joint request made in your tax return, be taxed on the combined total of your incomes. Please note that you are entitled to tax deductions, such as social security premiums, donations, rehabilitation relief, thermal modernisation relief, or child relief deductions.

The tax on your total income must be twice the amount of tax calculated on half of your total income. However, income (revenue) subject to flat-rate income tax (e.g. lottery winnings, dividends, interest on bank deposits) should not be included in the total income.

You may also submit a joint tax return if one of you did not earn revenue subject to income tax under the general rules according to the tax scale in the fiscal year, or earned income that did not result in a tax liability.

Either of you may submit a request for joint taxation of income. A request made by one spouse is considered equivalent to a declaration made by that spouse that their spouse has authorised them to submit a request for joint taxation of income. This declaration is made under penalty of criminal liability for false testimony (Article 6 (2a) of the PIT Act).

Taxation method for widowed persons

A request for joint taxation of the income of spouses who had a marital joint property regime during the fiscal year may also be submitted by a taxpayer who was married and whose spouse has died:

• during the fiscal year or
• after the end of that year, but before filing the tax return for that year.

As a rule, you may not request joint taxation of income with your deceased spouse if either of you is subject to the provisions on:

1. non-agricultural business activity or special branches of agricultural production subject to flat tax, or
2. flat-rate income tax on revenue other than revenue from the so-called private renting (Flat-Rate Income Tax Act) - with respect to revenue generated in the fiscal year, tax deductible expenses incurred, obligations or rights to increase or decrease the tax base or revenue, obligations or rights to make other additions or deductions (applies to points (a) and (b)),
3. taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

If you meet all of the above conditions and request to be covered by the taxation method provided for widowed persons, you may be taxed jointly on the combined total amount of your income (determined in accordance with Article 9(1) and (1a) of the PIT Act), after deducting amounts that can be deducted from income, e.g. social security premiums, donations, rehabilitation relief, thermal modernisation relief.

The tax on your total income must be twice the amount of tax calculated on half of your total income. However, the income (revenue) subject to flat-rate income tax (e.g. lottery winnings, dividends, interest on bank deposits) should not be included in the total income.

The income (revenue) subject to flat-rate income tax (e.g. lottery winnings, dividends, interest on bank deposits) should not be included in the total income.

You are also entitled to joint taxation if one of you did not earn revenue subject to income tax under the general rules according to the tax scale, or earned income that did not result in a tax liability.

You may request taxation of your income in the manner provided for single parents if you are a parent or legal guardian subject to unlimited tax liability who is also:

• single,
• widowed,
• divorced or a person in respect of whom a legal separation has been granted by a court within the meaning of separate provisions,
• married, if your spouse has been deprived of parental rights or is serving a prison sentence.

The preferential taxation does not apply to a person who is raising at least one child together with the other parent or legal guardian, including when the child is under joint custody, in connection with which both parents have been granted a child-raising benefit in accordance with the provisions of the State Aid in Raising Children Act.

For preferential taxation as a single parent, you must meet all the conditions specified in the Act during the fiscal year:

1. you have been raising children on your own:

1. who are minors,
2. regardless of their age, who, in accordance with separate regulations, receive a care benefit (allowance) or social pension,
3. who are adults up to the age of 25 and who, in the fiscal year for which the return is filed, attended primary, secondary or higher education institutions in Poland or abroad – if, in the fiscal year, apart from the income from a family pension, the child did not earn any other income subject to taxation using the tax scale or capital gains (taxed in accordance with Article 30b of the PIT Act – 19% of income earned), or income covered by the relief for young people or return relief (referred to in Article 21(1)(148) and (152) of the PIT Act), in a total amount exceeding PLN 22,546.92.

2. neither your nor your child’s income in the fiscal year is subject to the provisions on:

1. non-agricultural business activity or special branches of agricultural production subject to flat tax, or
2. flat-rate income tax on revenue other than revenue from the so-called private renting (Flat-Rate Income Tax Act) - with respect to revenue generated in the fiscal year, tax deductible expenses incurred, obligations or rights to increase or decrease the tax base or revenue, obligations or rights to make other additions or deductions (applies to points (a) and (b)),
3. taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

If you meet all of the above conditions for income taxation as a single parent, you may, upon request made in your tax return, specify a tax at twice the rate calculated on half of your income, taking into account any income of a minor child (excluding income from the child’s work, pensions, scholarships and income from items given to them for free use, as this income is not cumulated with the parent’s income and is settled in a tax return filed in the name of the minor child).

Do not include income (revenue) that is subject to flat-rate income tax (e.g. lottery winnings, dividends, interest on bank deposits) and income earned by an adult child in your income.

Your tax return may include income and tax deductions, such as social security premiums, donations, rehabilitation relief, thermal modernisation relief, or child relief deductions.

Remember! If you are raising at least one child together with the other parent or legal guardian, including when the child is under joint custody, in connection with which both parents have been granted a child-raising benefit, you cannot file your tax return in the manner provided for single parents.

The indicated rules and methods of taxation of the income of spouses, widowed persons and single parents also apply to:

1. spouses who are resident for tax purposes in a Member State of the European Union other than Poland, or in another country of the European Economic Area or in the Swiss Confederation,
2. spouses, one of whom is subject to unlimited tax liability in Poland and the other has their place of residence for tax purposes in a Member State of the European Union other than Poland or in another country of the European Economic Area or in the Swiss Confederation,
3. single parents who are resident for tax purposes in a Member State of the European Union other than Poland or in another country of the European Economic Area or in the Swiss Confederation,

- if they obtained revenue taxable in Poland in an amount of at least 75% of the total revenue obtained by both spouses (single parent) in a given fiscal year, and documented their place of residence for tax purposes with a certificate of residence.

The condition of eligibility for taxation of income in the manner provided for spouses, widowed persons or single parents is also the existence of a legal basis resulting from a double taxation agreement or other ratified international agreements to which Poland is a party, for the tax authority to obtain tax information from the tax authority of the country in which the natural person is resident for tax purposes.

At the request of the tax authorities, spouses, widowed persons, as well as single parents, are required to document the total revenue earned in a given fiscal year by presenting a certificate issued by the competent tax authority in the country where they are resident for tax purposes, or another document confirming their total revenue earned in a given fiscal year.

If you have your place of residence for tax purposes confirmed with a certificate of residence in a Member State of the European Union or a country of the European Economic Area other than Poland or in the Swiss Confederation, and during the fiscal year, you earned revenue subject to flat-rate income tax (in accordance with Article 29(1) of the PIT Act), you may – upon request made in your tax return – opt to have your revenue earned during the fiscal year taxed according to the tax scale.

In this case, the flat-rate income tax collected during the fiscal year is considered equivalent to the income tax advance withheld by the tax remitter.

This rule applies if double taxation agreements or other ratified international agreements to which Poland is a party provide a legal basis for the tax authority to obtain tax information from the tax authority of the country in which the natural person is resident for tax purposes.

In this section, indicate, by ticking the appropriate box, all additional information affecting the amount and date of payment of tax advances (e.g. whether in one of the five years preceding the year for which the return is filed, you made use of the exemption referred to in Article 44(7a) of the Act (the so-called tax credit), whether you paid advances in a simplified form or on a quarterly basis.

If you are entitled to one of the following tax reliefs, tick the appropriate box and enter the amount of the relief to which you are entitled.

The relief for young people covers revenue from:

• employment and related relationships,
• contracts of mandate concluded “with a company”,
• graduate placements and student internships,
• maternity benefit.

Taxpayers up to the age of 26 are eligible for the exemption.

The amount of tax-exempt revenue under the relief for young people is PLN 85,528 per year.

When determining the amount of revenue exempt from tax under this relief, do not include revenue subject to at-rate income tax under the PIT Act, revenue exempt from income tax, and revenue on which tax collection has been waived pursuant to the provisions of the Tax Ordinance Act.

The exemption also applies to revenue from which the tax remitter withheld an advance tax payment during the year.

Important: if you generated revenue from work abroad, and this revenue would be subject to taxation in accordance with the proportional tax deduction method, you are entitled to include it in the exemption limit as part of the relief for young people.

Note! If, during the fiscal year, you only earned tax-exempt revenue that includes the tax relief for young people (Article 21(1)(148) of the PIT Act), and the tax remitter did not collect any advance payments on this income, you are not required to file a tax return. Any amount exceeding the exemption amount is subject to taxation.

The exemption affects the amount of tax-deductible expenses that you (and, if filing jointly with your spouse, your spouse as well) may deduct from the above-mentioned revenue.

For more information on the tax relief for young people, go to the tax explanations available at: https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-30-grudnia-2022-r-dot-ulgi-w-podatku-dochodowym-od-osob-fizycznych-dla-osob-do-26-roku-zycia.

Important: If you are entitled to several of the above-mentioned tax reliefs in a single year, the total amount of revenue exempt from tax under these reliefs may not exceed PLN 85,528 in a fiscal year.

If in the same fiscal year:

1. you obtained revenue from employment and related relationships in respect of which you made use (in whole or in part) of the return relief, relief for young people, relief for families 4+, or relief for working seniors,
2. you make use of 50% of the tax-deductible expenses referred to in Article 22(9)(1) to (3) of the PIT Act (e.g. for licence fees),

– then – due to the application of the above-mentioned tax reliefs in respect of revenue from employment and related relationships – 50% of the tax-deductible expenses referred to in Article 22(9)(1) to (3) of the PIT Act may not exceed PLN 120,000, less the amount of revenue from full-time employment exempt from tax under the above-mentioned tax reliefs.

The return relief covers revenue from:

• public service relationship, employment relationship, outwork, cooperative employment relationship,
• contracts of mandate concluded “with a company”,
• maternity benefit,
• non-agricultural business activity (taxed according to the tax scale or subject to flat tax or lump-sum tax on recorded revenue).

The exemption is available to taxpayers who, after 31 December 2021, have relocated their place of residence to Poland and, as a result, are subject to unlimited tax liability in Poland.

The amount of tax-exempt revenue under the return relief is PLN 85,528 per year. When determining the amount of revenue exempt from tax under this relief, do not include revenue subject to at-rate income tax under the PIT Act, revenue exempt from income tax, and revenue on which tax collection has been waived pursuant to the provisions of the Tax Ordinance Act.

You may make use of the relief if you meet all of the following conditions:

• you obtained revenue from the specific sources indicated above,
• as a result of relocating your place of residence to Poland after 31 December 2021, you are subject to unlimited tax liability in Poland and
• you did not have a place of residence in Poland during the period covering:
  • the three calendar years immediately preceding the year in which you changed your place of residence to Poland, and
  • the time from the beginning of the year in which you changed your place of residence to Poland to the day preceding the day on which you changed your place of residence to Poland, and
• you have Polish citizenship, a Pole’s Card, or citizenship of a Member State of the European Union or of a country of the European Economic Area other than Poland, or of the Swiss Confederation, or
• you had your place of residence:
  • continuously for at least three years in a Member State of the European Union or a country of the European Economic Area, the Swiss Confederation, Australia, the Republic of Chile, the State of Israel, Japan, Canada, the United Mexican States, New Zealand, the Republic of Korea, the United Kingdom of Great Britain and Northern Ireland or the United States of America, or
  • in Poland for at least five calendar years preceding the three-year period, and
• you hold a certificate of residence or other evidence documenting your place of residence for tax purposes during the period necessary to establish the right to this exemption, and
• you have not previously used this exemption, in whole or in part, if you relocate your place of residence to Poland again.

If you meet the conditions for this relief, please note that you can use the exemption for four consecutive fiscal years, and you decide when you want to use the relief: either starting from the year in which you relocated your place of residence, or from the beginning of the following year.

Important: If you are entitled to several of the above-mentioned tax reliefs in a single year, the total amount of revenue exempt from tax under these reliefs may not exceed PLN 85,528 in a fiscal year.

If in the same fiscal year:

1. you obtained revenue from employment and related relationships in respect of which you made use (in whole or in part) of the return relief, relief for young people, relief for families 4+, or relief for working seniors,
2. you make use of 50% of the tax-deductible expenses referred to in Article 22(9)(1) to (3) of the PIT Act (e.g. for licence fees),

– then – due to the application of the above-mentioned tax reliefs in respect of revenue from employment and related relationships – 50% of the tax-deductible expenses referred to in Article 22(9)(1) to (3) of the PIT Act may not exceed PLN 120,000, less the amount of revenue from full-time employment exempt from tax under the above-mentioned tax reliefs.

The relief for families 4+ covers revenue from:

• public service relationship, employment relationship, outwork, cooperative employment relationship,
• contracts of mandate concluded “with a company”,
• maternity benefit,
• non-agricultural business activity (taxed according to the tax scale or subject to flat tax or lump-sum tax on recorded revenue).

The amount of tax-exempt revenue under the relief for families 4+ is PLN 85,528 per year. This amount sets the exemption limit, which applies separately to each parent (2 × PLN 85,528). When determining the amount of income covered by the exemption under this relief, do not include income subject to lump-sum income tax under the PIT Act, income exempt from income tax, or income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived.

The exemption applies if, in the tax year, in relation to at least four children, you exercised parental authority, acted as a legal guardian (provided the child resided with you), or fulfilled the role of a foster family on the basis of a court decision or an agreement concluded with the starost, and, in the case of adult children in education – you fulfilled your maintenance obligation or acted as a foster family.

Remember that, when determining the right to the exemption, you do not include children who, in the tax year, on the basis of a court decision, were placed in an institution providing round-the-clock care within the meaning of the provisions on family benefits.

If you meet the conditions to use this relief, you inform about it in the tax return by indicating in the PIT/O Annex the number of children and their Personal ID numbers (PESEL) (if no PESEL has been assigned – the children’s first names, surnames and dates of birth), and by ticking the boxes in the line “Relief for 4+ families.”

If you do not file a tax return (PIT-28, PIT-36, PIT-36L, PIT-37), you inform about the use of the Relief for 4+ families in the prepared PIT-DZ form.

The relief is available if you have children:

• who are minors,
• adult children who receive a care allowance (supplement) or a social pension,
• adult children who are in education, up to the age of 25.

In the case of adult children, the right to the relief is granted on condition that the adult children in education:

• have not applied the provisions on the 19% flat tax or the Act on the Lump-Sum Income Tax, except for the provisions concerning private rental, e.g. in respect of income earned,
• have not been subject to tonnage tax, and have not been subject to the provisions of the Act on the Activation of the Shipbuilding Industry and Related Industries,
• have not earned income taxable on general principles, income taxed at 19% from capital gains under Article 30b of the PIT Act, or income exempt from tax under the relief for young people or the return relief, in a total amount exceeding PLN 22,546.92, except for survivor’s pensions.

The tax authorities may request that you present documents necessary to determine the right to the exemption, in particular:

1. a copy of the child's birth certificate;
2. a certificate from the family court appointing the child's legal guardian;
3. a copy of the court decision appointing a foster family or an agreement between the foster family and the district administrator;
4. a certificate confirming that an adult child attends school.

Important: If you are entitled to several of the above-mentioned tax reliefs in a single year, the total amount of revenue exempt from tax under these reliefs may not exceed PLN 85,528 in a fiscal year.

If in the same fiscal year:

1. you obtained revenue from employment and related relationships in respect of which you made use (in whole or in part) of the return relief, relief for young people, relief for families 4+, or relief for working seniors,
2. you make use of 50% of the tax-deductible expenses referred to in Article 22(9)(1–3) of the PIT Act (e.g. for licence fees),

– then – due to the application of the above-mentioned tax reliefs in respect of revenue from employment and related relationships – 50% of the tax-deductible expenses referred to in Article 22(9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

The relief for working seniors covers revenue from:

• public service relationship, employment relationship, outwork, cooperative employment relationship,
• from contracts of mandate concluded “with a company”,
• maternity benefit,
• non-agricultural business activity (taxed according to the tax scale or subject to flat tax or lump-sum tax on recorded revenue).

The exemption is available to taxpayers who, despite reaching statutory retirement age (60 for women, 65 for men), continue in employment and are subject to social insurance in respect of the income earned, and who – despite acquiring the right – do not receive:

• a pension or survivor’s pension referred to in the Act of 20 December 1990 on Social Insurance for Farmers,
• a pension or survivor’s pension referred to in the Act of 10 December 1993 on Pension Provision for Professional Soldiers and their Families,
• a pension or survivor’s pension referred to in the Act of 18 February 1994 on Pension Provision for Police, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anti-Corruption Bureau, Border Guard, Marshal’s Guard, State Protection Service, State Fire Service, Customs and Fiscal Service and Prison Service officers and their families,
• a pension or survivor’s pension referred to in the Act of 17 December 1998 on Pensions and Disability Benefits from the Social Insurance Fund,
• a benefit referred to in Article 30(1)(4a), i.e. a monetary benefit received after discharge from service by uniformed service officers and soldiers, in connection with their discharge from permanent service under separate Acts, paid monthly for a period of one year, or once for that year, or monthly for a period of three months,
• remuneration due in retirement or family remuneration, referred to in the Act of 27 July 2001 – Law on the System of Common Courts,
• a monetary benefit referred to in the Act of 8 February 2023 on pecuniary benefits due to family members of officers or professional soldiers whose death occurred in connection with service or taking actions outside the service to save human life or health or property.

The amount of income exempt from tax under the relief for working seniors is PLN 85,528 per year. When determining the amount of income covered by the exemption under this relief, do not include income subject to lump-sum income tax under the PIT Act, income exempt from income tax, or income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived.

If you receive a survivor’s pension from abroad or a foreign pension, you do not lose the right to the exemption.

Important: If you are entitled to several of the above-mentioned tax reliefs in a single year, the total amount of revenue exempt from tax under these reliefs may not exceed PLN 85,528 in a fiscal year.

In a situation where, in the same tax year:

1. you obtained revenue from employment and related relationships in respect of which you made use (in whole or in part) of the return relief, relief for young people, relief for families 4+, or relief for working seniors,
2. you make use of 50% of the tax-deductible expenses referred to in Article 22(9)(1) to (3) of the PIT Act (e.g. in respect of a licence fee).

– then – due to the application of the above-mentioned tax reliefs in respect of revenue from employment and related relationships – 50% of the tax-deductible expenses referred to in Article 22 sec. (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to income from:

• income subject to lump-sum income tax under the PIT Act,
• income exempt from income tax,
• income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived,
• cash benefits from social insurance (e.g. sickness benefits),
• income from contracts for specific work,
• copyrights.

Income from employment and related relationships is money and monetary values received or made available to you during the tax year, as well as the value of in-kind benefits received. This primarily includes: basic remuneration, overtime pay, various types of allowances, bonuses, equivalents for unused leave and any other sums, regardless of whether their amount has been determined in advance. It also includes cash benefits paid for you by your employer and the value of other benefits: untaxed or partially taxed.

If you use flat-rate deductible costs when settling your work income for 2025, you cannot indicate more than:

• PLN 3,000 (PLN 250 per month), in the case of earning income from one employment relationship and similar relationships.
• PLN 4,500 in the case of earning income simultaneously from more than one employment relationship and similar relationships,
• PLN 3,600 (PLN 300 per month), in the case where your permanent or temporary place of residence in the tax year was located outside the locality in which the workplace is situated, and you did not receive a separation allowance or reimbursement of travel costs (except where the reimbursed costs were included in taxable income),
• PLN 5,400, in the case where you earned income simultaneously from more than one employment relationship and similar relationships, and your permanent or temporary place of residence was located outside the locality in which the workplace is situated, and you did not receive a separation allowance or reimbursement of travel costs (except where the reimbursed costs were included in taxable income).

If your annual lump-sum costs, as set out in Article 22 sec. (2) of the PIT Act) are lower than the expenses incurred for travel to the workplace or workplaces by bus, train, ferry or public transport, you may include in the return – instead of the above – the amount of the expenses actually incurred, documented exclusively with personalised season tickets (Article 22 sec. (11) of the PIT Act).

The above rule does not apply if you have received a reimbursement of travel costs (except where the reimbursed costs have been taxed).

If the exemption in the form of the relief for young people, the return relief, the relief for 4+ families or the relief for working seniors (Article 21(1)(152–154) of the PIT Act) is applied, your annual lump-sum costs (or actually incurred costs) may be included only up to the amount of income from an employment relationship and similar relationships that is subject to taxation.

If you receive income from an employment relationship and, in respect of that income, you make use of copyright or related rights within the meaning of separate regulations, you are entitled to 50% deductible costs.

Calculate these costs on the income reduced by the social insurance contributions (listed in Article 26(1)(2)(b) of the PIT Act) withheld from your funds by the remitter in a given month, where that income constitutes the basis for calculating those contributions.

The annual 50% deductible costs of income from all sources specified in Article 22 sec. (9)(1–3) of the PIT Act may not exceed PLN 120,000.

If the exemption in the form of the relief for young people (Article 21(1)(148) of the PIT Act) and the return relief, the relief for 4+ families or the relief for working seniors (Article 21(1)(152-154) of the PIT Act) is applied in relation to income from employment and related relationships, the total 50% deductible costs of income from work, copyrights and tax-exempt income may not exceed PLN 120,000 in a tax year.

If the costs actually incurred were higher than those resulting from the application of the 50% percentage rate (with an annual limit of PLN 120,000), then you (and, where applicable, your spouse) may include costs in the amount of the expenses actually incurred and documented (Article 22 sec. 10) and (10a) of the PIT Act).

The 50% deductible costs (Article 22 sec. (9)(3) of the PIT Act) apply exclusively to income from:

1. creative activity in the fields of architecture, interior architecture, landscape architecture, civil engineering, urban planning, literature, visual arts, industrial design, music, photography, audio and audiovisual creation, computer software, computer games, theatre, costume design, stage design, directing, choreography, artistic instrument making, folk art and journalism,
2. artistic activity in the fields of acting, stage performance, dance and circus arts, as well as in the fields of conducting, vocal performance and instrumental performance;
3. audio and audiovisual production;
4. journalism;
5. museum activity in the fields of exhibition, research, popularisation, education and publishing;
6. conservation activity;
7. a dependent right, referred to in Article 2(2) of the Act of 4 February 1994 on Copyright and Related Rights, to develop another person’s work in the form of a translation,
8. research and development, scientific, scientific and teaching, research, research and teaching activity, as well as teaching activity conducted at a higher education institution.

The PIT-36 tax return form is used to report income, deductible costs, profit or loss, and advance payments from business activities for which you have opted for taxation under the general rules according to the tax scale.

In the Twój e-PIT service, fill in the income and costs from business activity in the wizard, and the PIT/B appendix will be automatically attached to the completed tax return. The attachment will be visible in the tax return preview. This means you do not have to remember about any additional forms.

Data for the attachment is transferred from the tax revenue and expense ledger or accounting books.

Here, you include both income from business conducted under your own name and income earned in partnerships in which you hold shares.

The tax base is your income, which you are entitled to reduce by the applicable deductions.

If you have opted for taxation under the general rules according to the tax scale, you are entitled to:

• preferential settlement together with your spouse or as a single parent;
• all allowances and deductions, relating to both income and tax.

Special branches of agricultural production include: cultivation in greenhouses and heated plastic tunnels, cultivation of mushrooms and their mycelium, cultivation of plants "in vitro", farm breeding and rearing of poultry for slaughter and laying, poultry hatcheries, breeding and rearing of fur and laboratory animals, breeding of earthworms, breeding of entomophagous insects, breeding of silkworms, keeping apiaries and breeding and rearing of other animals outside farms.

If you earn income from this source, report it in your tax return.

Earning such income does not exclude you from taking advantage of:

• preferential settlement together with your spouse or as a single parent;
• all allowances and deductions, relating to both income and tax.

If you determine your income from special branches of agricultural production on the basis of accounting books or a tax revenue and expense ledger, you are required to attach a PIT/DS form to your tax return.

To do this, enter your income and expenses from special agricultural production in the wizard in the Twój e-PIT service, and we will automatically attach the PIT/DS appendix to your completed tax return. Thus, you do not need to remember about additional forms.

If both you and your spouse receive income from this source, you are required to submit separate PIT/DS attachments, regardless of how you file your annual tax return (individually or jointly with your spouse).

If you earned income outside Poland, you must remember that it may also be subject to taxation.

If you worked abroad or worked in Poland, but your remuneration was paid by or on behalf of an employer who does not have a place of residence or registered office in Poland, you must declare this remuneration together with other income from the given tax year and settle it in your PIT-36 tax return.

If you declare foreign income and, in certain cases, also tax paid on income earned abroad, the service will automatically attach the PIT/ZG appendix to your tax return.

If you earned income in different countries during the tax year, the PIT/ZG attachment will be attached separately for each country in which you earned income.

Please note that you must include all foreign income subject to joint taxation in your tax return, regardless of the source of that income.

In the Twój e-PIT service, fill in the income and expenses, and in certain situations also the tax paid, in the appropriate sections of the return, and the PIT/ZG attachment will be automatically attached to the completed return. The attachment will be visible in the tax return preview.

Income exempt from tax under the relief for young people, the return relief, the relief for 4+ families and working seniors is not reported in the PIT/ZG attachment.

The obligation to pay tax in Poland is not determined by Polish citizenship, but by tax residence.

Polish residents subject to unlimited tax liability are persons who:

• have a centre of personal and business interests (centre of vital interests) in Poland, or
• stay in Poland for more than 183 days in a tax year.

For more information on determining tax residence, please refer to the tax explanations available at https://www.gov.pl/attachment/8f2d0cf1-ee3c-49a4-ae8e-e41c4fb19df7

If you meet at least one of the above criteria, you are subject to tax on all income (revenue) earned during the year, regardless of where it was earned. This means that you must also pay tax in Poland on income (revenue) earned outside Poland, including from business activities.

If you do not have a centre of personal or economic interests in Poland or you stay in Poland for less than 183 days in a tax year, you are subject to limited tax liability, i.e. you are a so-called non-resident. In such a case, you should only pay tax in Poland on the income (revenue) you earned in Poland.

The method of taxation of income earned outside Poland depends on whether Poland has concluded a double taxation agreement with the country in which you earned the income.

Such agreements concluded by Poland provide for two methods of avoiding double taxation

• the exemption with progression method,
• the proportional deduction method.

If you earned income in a country with which Poland has not concluded a double taxation agreement, the proportional deduction method applies.

For more information, visit https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/wykaz-umow-o-unikaniu-podwojnego-opodatkowania/

Exemption with progression method.

The exemption with progression method means that income earned abroad is not taxable in Poland. If you have not earned any taxable income in Poland, you do not need to file a tax return and report income earned outside the country.

However, if you have earned taxable income in Poland, you must also include income earned outside the country in order to determine the percentage rate of tax to be applied to the income earned in Poland.

If you are required to file a tax return in Poland, remember that you also have the right to take advantage of preferential annual tax settlements, e.g. with your spouse or as a single parent.

Example settlement using the exemption with progression method:

1. income earned in Poland = PLN 20,000.00
2. income earned abroad = PLN 30,000.00
3. total income (a+b) = PLN 50,000.00
4. Polish tax according to the tax scale, on the amount of PLN 50,000 = PLN 2,400
5. interest rate (d:c) = 4.8%
6. tax payable in Poland: 4.8% x PLN 20,000 = PLN 960.00 minus advance payments made in Poland

Proportional deduction method.

The proportional deduction method requires you to always declare income earned abroad in your tax return, together with income earned in Poland.

You can deduct the tax paid abroad from the calculated tax. However, this deduction is only possible up to the amount of tax proportionally attributable to income earned abroad.

Example settlement using the proportional deduction method:

1. income earned in Poland = PLN 30,000.00
2. income earned abroad = PLN 20,000.00
3. tax paid abroad = PLN 5,000.00
4. total income (a+b) = PLN 50,000.00
5. Polish tax according to the tax scale, on the amount of PLN 50,000 = PLN 2,400
6. foreign tax deductible from Polish tax: PLN 2,400 x PLN 20,000 : PLN 50,000 = PLN 960
7. tax payable in Poland: PLN 2,400 - PLN 960 = PLN 1,440 minus advance payments made in Poland

For income earned outside Poland, the deduction under the abolition relief cannot exceed PLN 1,360. 

However, this limitation does not apply to income from employment and from contracts of mandate and specific task contracts, management contracts or similar contracts performed outside the land territory of the relevant countries. Persons benefiting from the above exemption include, for example, individuals working on ships or drilling platforms.

Determination of taxable income.

Regardless of the method of avoiding double taxation, the method of determining income is the same:

If you live in Poland and while staying abroad you earned income from work there, you can reduce your income by the equivalent of 30% of the allowance specified in the Regulation of the Minister of Family and Social Policy of 29 January 2013 on amounts payable to an employee of a state or local governmental budgetary unit for official travel  (Dz.U./Journal of Laws/ item 167, as amended).

You are entitled to deduct the allowance for each day of your stay abroad during which you remained in an employment relationship.

When calculating the days spent abroad, you may also include Saturdays, Sundays, public holidays, business trip days and holiday leave days.

Income in foreign currencies should be converted into PLN at the average exchange rate announced by the National Bank of Poland on the last working day preceding the day on which the income was obtained (i.e. that on which remuneration was paid or made available).

You can deduct the following costs from the income calculated in this way:

• PLN 250 per month, or
• PLN 300 per month – if your place of residence was outside the town where you worked.

If you earned income outside Poland from activities performed personally (e.g. contracts of mandate or contract for specific work), you may apply deductible costs of 20%, and if the subject of the contract is copyright, deductible costs of 50%.

If your costs related to obtaining income are higher than 20% or 50%, respectively, and you have documents confirming that they were incurred, you can deduct the costs in the amount actually incurred.

The taxation of income from hired labour performed abroad is subject to the provisions of bilateral agreements on the avoidance of double taxation. As a general rule in such agreements, remuneration for hired labour performed abroad is taxable only in the country of residence, unless the work is performed in the other country. In the latter case, the income may be taxed both in the country of residence and in the country where the work was performed.

The agreements provide for an exception to this general rule, according to which remuneration for employment performed in the other country may be taxed only in the country of residence of the person receiving the remuneration. This will be the case if three conditions are met simultaneously:

• the recipient of the remuneration stays in the other country for no longer than a specified period (usually 183 days in a calendar year or in a consecutive 12-month period from the date of arrival in that country), and
• the remuneration is paid by or on behalf of an employer who is not resident or established in the other country, and
• the remuneration is not paid by a permanent establishment or branch that the employer has in the other country.

Failure to meet any of these conditions means that the remuneration received may be taxed both in the country where the work is performed and in the country where the person receiving the remuneration is resident.

In such a case, apply the appropriate method of avoiding double taxation – as specified in the relevant agreement – to avoid double taxation of this income. The agreements concluded by Poland provide for two methods of avoiding double taxation:

• the exemption with progression method,
• the proportional deduction method.

If you have not earned any taxable income in Poland, you do not need to file a tax return and report income earned outside the country.

However, if you have earned taxable income in Poland, you must also include income earned outside the country in order to determine the percentage rate of tax to be applied to the income earned in Poland.

Example settlement using the exemption with progression method:

1. income earned in Poland = PLN 20,000.00
2. income earned abroad = PLN 30,000.00
3. total income (a+b) = PLN 50,000.00
4. Polish tax according to the tax scale, on the amount of PLN 50,000 = PLN 2,400
5. interest rate (d:c) = 4.8%
6. tax payable in Poland: 4.8% x PLN 20,000 = PLN 960.00 minus advance payments made in Poland

Example settlement using the proportional deduction method:

1. income earned in Poland = PLN 30,000.00
2. income earned abroad = PLN 20,000.00
3. tax paid abroad = PLN 5,000.00
4. total income (a+b) = PLN 50,000.00
5. Polish tax according to the tax scale, on the amount of PLN 50,000 = PLN 2,400
6. foreign tax deductible from Polish tax: PLN 2,400 x PLN 20,000 : PLN 50,000 = PLN 960
7. tax payable in Poland: PLN 7,974.88 - PLN 3,189.95 = PLN 1,440 minus advance payments made in Poland.

The following is considered income from activities performed personally:

1. income from artistic, literary, scientific, coaching, educational and journalistic activities performed personally, including participation in competitions in the fields of science, culture, art and journalism; income from participation in research and experiments conducted by entities forming the higher education and science system, as well as income from practising sport, sports scholarships awarded on the basis of separate regulations and income of referees from conducting sports competitions,
2. income from the activities of clergy, earned on a basis other than an employment contract,
3. income from the activities of Polish arbitrators participating in arbitration proceedings with foreign partners,
4. income received by persons performing activities related to the performance of social or civic duties, regardless of how such persons are appointed, not excluding compensation for lost earnings, with the exception of income referred to in Article 13(7) of the PIT Act,
5. income of individuals who have been commissioned by a state or local government authority or administration, a court or a prosecutor, under relevant regulations, to perform specific activities, in particular income of experts in court, investigation and administrative proceedings and tax remitters, subject to Article 14(2)(10) of the PIT Act, and collectors of public law receivables, as well as income from participation in committees appointed by state or local government authorities or administrations, with the exception of income referred to in Article 13(9) of the PIT Act,
6. income received by members of management boards, supervisory boards, committees or other governing bodies of legal persons, regardless of how they are appointed,
7. income received by members of the National Media Council for the performance of services, on the basis of a contract of mandate or a contract for specific work, obtained exclusively from:

1. a natural person conducting business activity, a legal person and its organisational unit without legal personality,
2. the owner (possessor) of real estate in which premises are rented, or the manager or administrator acting on their behalf – if the taxpayer performs those services exclusively for the purposes related to that real estate,
3. an inherited enterprise,

- with the exception of income obtained under contracts concluded as part of the taxpayer's non-agricultural business activity and income referred to in Article 13(9) of the PIT Act.

8. income obtained under business management agreements, management contracts or similar agreements, including income from such agreements concluded as part of the taxpayer's non-agricultural business activity – with the exception of income referred to in Article 13(9) of the PIT Act.

If your income from activities performed personally, including from a contract for specific work and a contract of mandate, is the result of a contract concluded with a foreign contractor, the income received should be included in your tax return for the given tax year. We have described the general rules and methods of taxation in the Foreign income section. They result from double taxation agreements concluded by Poland with individual countries. The agreements concluded by Poland provide for two methods of avoiding double taxation:

• the exemption with progression method,
• the proportional deduction method.

Please note that you must settle income from this source yourself, as the foreign entrepreneur will not do so.

When settling such income, you are entitled to apply deductible costs of 20%.

If your costs related to obtaining income are higher than 20%, and you have documents confirming that they were incurred, you can deduct the costs in the amount actually incurred.

For income received by persons who:

• are members of management boards, supervisory boards, committees or other governing bodies of legal persons,
• perform activities on the basis of contracts for the management of an enterprise, management contracts or contracts of a similar nature.

the annual deductible costs (from each of the above-mentioned titles) must not exceed PLN 3,000 (PLN 250 per month). If you have received the same type of income from more than one entity, or from the same entity but under several legal relationships, the annual deductible costs for 2025 may not exceed PLN 4,500.

If you have obtained income related to the performance of social or civic duties, you are also entitled to apply 20% deductible costs.

Important!

If you use the relief for young people, the return relief, the relief for 4+ families or the relief for working seniors for income from a contract of mandate, you must apply the deductible costs from these contracts in an amount not exceeding the taxable amount.

If, in the same tax year:

1. you obtained revenue from employment and related relationships in respect of which you made use (in whole or in part) of the return relief, relief for young people, relief for families 4+, or relief for working seniors,
2. you make use of 50% of the tax-deductible expenses referred to in Article 22 sec. (9)(1–3) of the PIT Act (e.g. for licence fees),

– then – due to the application of the above-mentioned tax reliefs in respect of revenue from employment and related relationships – 50% of the tax-deductible expenses referred to in Article 22 sec. (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

To calculate the income to be reported in the tax return, apply the rules described in the Foreign income section.

Income from property rights includes, in particular, income from copyrights and related rights within the meaning of separate regulations, rights to inventions, rights to integrated circuit layouts, trademarks and decorative designs, including the sale of these rights for consideration.

Copyright is regulated by the Act of 4 February 1994 on Copyright and Related Rights. Pursuant to Article 1(1) of that Act, the subject matter of copyright is understood as any sign of creative activity of individual character in any form, irrespective of its value, purpose and manner of expression (work).

In particular, the following works may be the subject matter of copyright:

1. works expressed in words, mathematical symbols, graphic signs (literary, journalistic, scientific, cartographic and computer programs),
2. plastic works,
3. photographic works,
4. luthiery works,
5. industrial design works,
6. architectural, architectural-urban and urban design works,
7. music and word-music works,
8. stage, stage and musical, choreographic and pantomime works,
9. audiovisual works (including film).

Income from the sale of the above rights must be determined as the difference between the income obtained and the deductible costs.

With regard to income from the use of copyrights by authors and related rights by performers, within the meaning of separate regulations, or from the disposal of such rights by them, the deductible costs are the same as those applicable to income from these sources obtained in Poland (50% of income, not more than PLN 120,000).

If your costs related to obtaining income are higher than 50%, and you have documents confirming that they were incurred, you can deduct the costs in the amount actually incurred.

If you have obtained such income outside Poland, it is taxed in accordance with the provisions of double taxation agreements concluded between Poland and other countries. As a rule, the appropriate taxation method resulting from the relevant agreement should be applied to avoid double taxation.

The agreements concluded by Poland provide for two methods of avoiding double taxation:

• the proportional deduction method,
• the exemption with progression method.

We have described the general rules and methods of taxation in the Foreign income section.

These result from the double taxation agreement concluded by Poland with the specific country. The method of calculating income and other rules for calculating the tax due are described in the Foreign income section.

If you have earned foreign income from sources other than:

• hired labour,
• contracts for specific work and contracts of mandate,
• rental and lease agreements, and
• copyright and other rights,

including pensions, disability benefits or scholarships, you are required to report them in your annual tax return, unless they are exempt from taxation under separate regulations.

If the income is taxable, double taxation agreements also apply, so make sure you are familiar with the provisions of the relevant agreement before completing your tax return.

We have described the general rules and methods of taxation in the Foreign income section. These result from the double taxation agreement concluded by Poland with the specific country. The method of calculating income and other rules for calculating the tax due are described in the Foreign income section.

Income from pensions and disability benefits includes:

• pension benefits, including capital pensions,
• disability benefits, including structural pensions and social pensions, together with increases and supplements (excluding family and care supplements, as well as supplements to survivor’s pensions for double orphans),
• pre-retirement benefits, pre-retirement allowances, and compensatory benefits for teachers,
• parental supplementary benefit, paid by the pension authority.

Income from copyright and other property rights applies to:

• payment to the creator for the transfer of ownership of an invention, integrated circuit topography, utility model, industrial design, trademark or ornamental design,
• a licence fee for the transfer of the right to use an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design, received in the first year of the licence from the first entity with which the licence agreement was concluded,
• the use by creators of copyright and by performing artists of related rights, within the meaning of separate regulations, or the disposal of those rights by them.

Deductible costs of income from:

• payment to the creator for the transfer of ownership of an invention, integrated circuit topography, utility model, industrial design, trademark or ornamental design – is determined at 50% of the income obtained (Article 22 sec. 9(1) of the PIT Act),
• a licence fee for the transfer of the right to use an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design, received in the first year of the licence from the first entity with which the licence agreement was concluded – is determined at 50% of the income obtained (Article 22 sec. 9(2) of the PIT Act),
• the use by creators of copyright and by performing artists of related rights, within the meaning of separate regulations, or the disposal of those rights by them – is determined at 50% of the income obtained, except that these costs are calculated on the income reduced by the pension, disability and sickness insurance contributions referred to in Article 26 sec. 1(2)(b) of the PIT Act, with this income being the basis for their calculation (Article 22 sec. 9(3) of the PIT Act).

Note! The total deductible costs referred to in Article 22(9)(1)–(3) of the PIT Act may not exceed PLN 120,000 in a tax year.

If you benefit from the exemption under the youth relief, the return relief, the family 4+ relief or the relief for working seniors, the total of 50% deductible costs and tax-exempt income may not exceed PLN 120,000 in a tax year.

However, if you have documents confirming that your deductible costs were higher than those indicated above (calculated according to the 50% rate), you can report the costs actually incurred.

Deductible costs may also include costs incurred in the years preceding the tax year in which the corresponding income was obtained, as well as expenses incurred in the year in which the return is filed, but not later than the deadline for submitting that return (Article 22(5) and (5a)(2) of the PIT Act).

A condition for deducting actually incurred costs is your possession of documents indicating the amount of expenses incurred. These documents are, e.g.: bills, invoices, contracts, and other evidence documenting expenses you incurred to achieve revenue or to preserve or secure a source of revenue. You should store all documents related to the tax settlement until the tax liability becomes statute-barred, i.e., 5 years from the end of the tax year in which the settlement deadline expired (i.e., for the year 2025, until 31 December 2031).

Together with other income, the paid disposal of movable items is also subject to taxation if they were disposed of before the expiry of half a year from acquisition, and you do not make the sale as part of business activity. We count the period of 6 months from the end of the month in which we acquired the given item.

If the disposal of the movable item occurred after the expiry of the above period – no tax liability arises, and you do not need to show such amounts in the tax return.

Unregistered activity is a solution for persons who have not carried out business activity in the last 60 months and whose revenue due in any month from that activity does not exceed 75% of the minimum wage, i.e. PLN 3,499.50 per month in 2025.

Revenue from unregistered activity consists of receivables you received from the sale of goods or services.

To correctly determine revenue from unregistered sales, you should:

• keep sales records;
• observe consumer rights;
• issue invoices or bills at the buyer's request.

Remember that regulations on unregistered activity do not concern partners in a civil law partnership. Within unregistered activity, you also cannot perform regulated activity, i.e., activity requiring special permits, concessions, etc.

You are obliged to show revenue obtained from unregistered activity in the annual PIT-36 return for 2025.

You are not obliged to pay income tax advances during the year. In the tax return, you may show costs you incurred in connection with obtaining revenue from unregistered activity. These costs should be documented; therefore, until the expiry of the statute of limitations (i.e., until 31 December 2031), you should store all evidence confirming the expenses incurred.

Remember, that received amounts are those you receive at the moment of sale or before the sale, e.g., advances; whereas due amounts are those you have not yet received at the moment of sale – you sold the goods or performed the service and issued a sales document (bill, invoice), but the client has not paid you yet.

Important: If due revenue from unregistered activity exceeds the permissible limit in a month, this means that from the next day, you should register in the CEIDG as an entrepreneur.  You should register within a maximum of 7 days from the day on which your revenue exceeded the amount of PLN 3,499.50.

Revenue from the sale of plant and animal products processed in a way other than industrial is also subject to income tax, with the exception of processed plant and animal products obtained as part of conducted special departments of agricultural production and products subject to excise duty based on separate regulations, inter alia, if:

• processing of plant and animal products and their sale does not take place with the employment of persons under employment contracts, mandate contracts, contracts for specific work, and other contracts of a similar nature, excluding the slaughter of slaughter animals and post-slaughter processing of these animals, including also cutting, dividing, and classifying meat, grinding cereals, pressing oil or juice, and sales during exhibitions, festivals, fairs, and bazaars,
• the quantity of plant or animal products originating from own cultivation, breeding, or rearing used for the production of a given product constitutes at least 50 per cent of this product, excluding water.

The limit of revenue from the sale of processed plant and animal products exempt from taxation amounts to PLN 100,000 annually. This means that only if your revenue on this account exceeds PLN 100,000 during the year, will you have the obligation to tax the surplus revenue over the exempt limit. You may tax the revenue under general principles according to the tax scale or with a flat-rate income tax, which amounts to 2%.

You should notify the head of the tax office about the choice of the flat-rate tax. If you do not report this by the 20th day of the month following the month in which you achieved the first revenue on this account in the tax year, or by the end of the tax year if you achieved the first such revenue in December of the tax year, then you should tax the obtained revenue under general rules. If you chose flat-rate taxation, you should show revenue from the sale of processed products in the PIT-28 return.

In this part, you should also show revenue obtained from manufacturing activity in agriculture within the scope of wine production, referred to in Article 20 section 1a of the PIT Act.

You will show revenue from other sources if, for example:

1. Via a tax remitter(s), you obtained revenue, inter alia, in the form of:
   • receivables from membership in an agricultural production cooperative or other cooperative engaged in agricultural production,
   • monetary benefits from social insurance, including those paid by the workplace, as well as maternity benefits referred to in the relief for young people, return relief, relief for families 4+, or relief for working seniors in an amount exceeding the amount covered by these reliefs,
   • receivables for work due to pre-trial detainees and convicts,
   • benefits paid from the Labour Fund and the Guaranteed Employee Benefits Fund,
   • a scholarship, including the scholarship referred to in Article 21 section 1 point 40b of the PIT Act, in an amount exceeding the amount benefiting from tax exemption,
   • integration benefits and the motivational integration premium, granted on the basis of the Act of 13 June 2003 on Social Employment,
   • receivables resulting from an activation employment contract,
   • monetary benefits paid on account of undertaking graduate internships referred to in the Act of 17 July 2009 on Graduate Internships or undertaking a student internship referred to in Article 121a of the Act of 14 December 2016 – Law on School Education, to the extent exceeding the amount exempt from income tax under the relief for young people.
2. You received a PIT-11 with a completed part "Information on the amount of revenue referred to in Article 20 section 1 of the PIT Act".
3. You are obliged to show amounts previously deducted from income on account of expenses incurred for your own housing purposes or multi-family housing construction for rent, to which you have lost the right, i.e., in the case of:
   • withdrawal of a housing or construction contribution from a housing cooperative, made since 1 January 1992,
   • total change of the designation of premises or a building from residential to utility (commercial/service),
   • receiving a reimbursement of previously deducted expenses,
   • withdrawal of accumulated savings from a housing savings bank, except when the withdrawn amount, after the period of systematic saving specified in the contract for a contractual loan, was spent in accordance with the purposes of systematic saving on the account maintained by the bank,
   • transfer of entitlement to a savings and credit account to third parties, with the exception of own or adopted children,
   • the occurrence of events regarding the loss of the right to relief on account of multi-family housing construction for rent, referred to in Article 7 section 14 of the Act of 9 November 2000 amending the Act on Personal Income Tax and amending certain other acts.
4. You are obliged to add to income amounts previously deducted from income or the tax base in connection with receiving in the tax year a reimbursement (in whole or in part) of deducted amounts (e.g., donations, social security contributions).
5. You tax revenue listed in Article 29 section 1 of the PIT Act using the tax scale, and it has not been classified into the sources of obtaining revenue listed above.

Remember! Tax-deductible costs are not applicable to revenue on account of:

• receivables from membership in an agricultural production cooperative or other cooperative engaged in agricultural production,
• monetary benefits from social insurance, including maternity benefits,
• receivables for work due to pre-trial detainees and convicts,
• benefits paid from the Labour Fund and the Guaranteed Employee Benefits Fund,
• scholarships,
• integration benefits and the motivational integration premium, granted on the basis of the Act on Social Employment,
• monetary benefits paid on account of undertaking graduate internships or a student internship.

Information for taxpayers who in 2025 received a scholarship wholly or partially exempt from tax under Article 21 section 1 point 40b of the PIT Act.

Pursuant to Article 21 section 1 point 40b of the PIT Act, scholarships for pupils and students are free from tax, the amount and rules for granting of which have been specified in a resolution of the constituting body of a local government authority, as well as scholarships for pupils and students granted by organisations referred to in Article 3 sections 2 and 3 of the Act on Public Benefit and Volunteer Work, on the basis of regulations approved by statutory bodies made available to the public via the Internet, mass media, or displayed (posted) for interested parties in generally accessible premises – up to an amount not exceeding PLN 3,800 in the tax year.

If you are subject to unlimited tax liability in Poland, in this part of the tax return you should show revenue from interest and discount on securities, from dividends and other revenue from participation in the profits of legal entities or from participation in capital funds, from which tax was collected by the tax remitter in accordance with Article 30a section 2a of the PIT Act.

The obligation to disclose and add amounts previously deducted from tax applies to you if, inter alia:

1. You benefited from tax deductions on account of expenses incurred for your own housing purposes, and subsequently in the tax year:
   • you withdrew a housing or construction contribution made to a cooperative,
   • you changed the designation of the premises or building entirely from residential to utility,
   • you received a reimbursement of deducted expenses after the year in which you made the deductions, except when you classified the returned amounts as revenue subject to taxation,
   • you withdrew savings from a housing savings bank, except when the withdrawn amount, after the period of systematic saving specified in the contract for a contractual loan, was spent in accordance with the purposes of systematic saving on the account maintained by this bank,
   • you transferred entitlement to a savings and credit account to third parties, with the exception of own or adopted children,
   • you disposed of land or the right of perpetual usufruct of land.
2. You are obliged to add to tax amounts previously deducted from tax in connection with receiving in the tax year a reimbursement (in whole or in part) of deducted amounts (e.g., health insurance contributions).

If your child was a minor in the tax year 2025 and achieved income, you must remember that, as a rule, it is subject to addition to the parents' income taxed under general principles. This obligation concerns parents regardless of the fact whether they are biological or adoptive parents.

The income of a minor child subject to addition to the parents' income includes income obtained from:

• property rights,
• other sources.

If your child obtained income from the aforementioned sources in the tax year, you should show this income in the PIT-36 return. Based on the information you enter into the prepared tax return, the PIT/M attachment will be generated and automatically attached to the tax return.

Remember! A child's income is subject to addition to the parents' income in equal halves, unless a given parent is not entitled to the right to collect benefits from the child's revenue sources. If neither parent is entitled to such a right, neither of them adds the amounts of income obtained by the minor child to their income. If separation has been decreed with respect to spouses being the parents of a given child, then the child's income is added to the income of the parent raising the child.

If a minor child obtained revenue in the territory of Poland, e.g., from:

• own work,
• a pension,
• scholarships,
• income from objects given to them for free use (e.g., books, toys, small equipment),

then it should be settled in a separate tax return filed in the child's full name. Such a tax return should be signed by the legal guardian.

If your child received income from a survivor's pension in 2025, you do not add it to your income. A minor child is a taxpayer entitled to a separate tax-free amount of PLN 30,000.

If your child did not achieve other revenue, and the pension authority carried out the settlement on the PIT-40A form, you do not need to file a tax return.

Article 18 of the PIT Act indicates that revenue from property rights is considered to be, in particular, revenue from copyrights and related rights within the meaning of separate regulations, rights to inventive projects, rights to the topography of integrated circuits, trademarks, and ornamental designs, including also from the paid disposal of these rights. The cited provision indicates only exemplary types of revenue, which means that this is a so-called open catalogue.

If you are entitled to the right to collect benefits from property rights belonging to your minor child, then add the income from this source to your income. If the right to derive benefits from property rights is also entitled to your spouse, then you should add the minor child's income in equal halves to the income of each of you. In this case, the taxpayers are the parents, not the minor child.

Therefore, if your minor child obtained income or incurred a loss from property rights belonging to them, you are obliged to show this in the PIT-36 return, combined with your income.

Based on the information you enter into the prepared tax return, the PIT/M attachment will be generated and automatically attached to the tax return.

Revenue from other sources is considered to be, in particular: amounts obtained from the return from an Individual Retirement Security Account (IKZE), monetary benefits from social insurance, maintenance, scholarships, benefits received under a harvest assistance contract, grants (subsidies) other than those listed in Article 14 of the Personal Income Tax Act, surcharges, and other gratuitous benefits not belonging to revenue specified in Articles 12–14 and Article 17 of the above Act.

The revenue indicated above are merely examples of revenue from other sources. The catalogue is open in nature.

If parents are entitled to the right to collect benefits from revenue from other sources belonging to their minor child, then the income from this source should be added to the parents' income. Spouses are, as a rule, subject to separate taxation; therefore, you should add the minor child's income in equal halves to the income of each of you. In this case, the taxpayers are the parents, not the minor child. If your minor child obtained income or incurred a loss from other sources, you must show this in the PIT-36 return.

Based on the information you enter into the prepared tax return, the PIT/M attachment will be generated and automatically attached to the tax return.

In the tax return for the year 2025, you may show a loss incurred in the years: 2020, 2021, 2022, 2023, or 2024.

You have the right to settle the loss within the same source from which it was incurred, and you have 5 consecutive years following the year of the loss to do so. When settling the loss, you may reduce your income by the amount of the incurred loss on a one-off basis by an amount not exceeding PLN 5,000,000. The undeducted amount is subject to settlement in the remaining years of this five-year period, provided that the reduction amount in any of these years cannot exceed 50% of the amount of this loss (Article 9 section 3 of the PIT Act).

You may deduct a loss incurred, inter alia:

• from business activity,
• from the sale of plant and animal products processed in a way other than industrial, originating from your own cultivation, breeding, or rearing, referred to in Article 20 section 1c of the Act.

You do not have the right to deduct losses incurred:

• from sources of revenue the income from which is exempt from income tax;
• from the paid disposal of items
• from special departments of agricultural production, if for the period of the next five tax years the income is not determined on the basis of tax books – an accounting book or a revenue and expense ledger.

You may deduct from your income the contributions specified in the provisions of the Act of 13 October 1998 on the Social Insurance System:

• deducted in the tax year by the tax remitter from the taxpayer's funds for pension and disability insurance and for sickness insurance; however, in the case of taxpayers achieving revenue from membership in an agricultural production cooperative or other cooperative engaged in agricultural production, only in the part calculated on revenue subject to taxation; the amount of contributions deducted by the tax remitter is shown in the PIT-11 information,
• paid in the tax year directly for the taxpayer's own pension, disability, sickness, and accident insurance and that of persons cooperating with them, provided that they have not been previously included in tax-deductible costs.

Contributions paid in the tax year from the taxpayer's funds for mandatory social insurance of the taxpayer or persons cooperating with them, in accordance with the regulations regarding mandatory social insurance applicable in an EU Member State other than Poland, or in another state belonging to the European Economic Area, or in the Swiss Confederation, are also deductible.

To deduct these contributions, however, it is necessary that the right to the deduction stems from a double taxation avoidance agreement or other ratified international agreements to which Poland is a party. These agreements should also imply the right of the Polish tax authority to obtain necessary information from the tax authority of the state in which you paid these contributions.

In the PIT-36 return, you cannot deduct contributions:

• which were deducted from income taxed under the rules specified in Article 30c of the PIT Act,
• which were deducted from revenue based on the provisions of the Act on Lump-Sum Income Tax,
• which were included in tax-deductible costs,
• which were returned to you in any form,
• whose assessment base constitutes income (revenue) exempt from tax under the PIT Act (including income exempt in connection with the relief for young people, return relief, relief for families 4+, or relief for working seniors) as well as contributions whose assessment base constitutes income from which tax collection has been abandoned under the provisions of the Tax Ordinance Act,
• whose assessment base constitutes income (revenue) exempt from tax under double taxation avoidance agreements to which Poland is a party,
• deducted in an EU Member State other than Poland, or in another state belonging to the European Economic Area, or in the Swiss Confederation from income (revenue) or tax achieved in that state.

The amount of deductible social security contributions cannot exceed the sum of income reduced by the amount of loss from previous years, respectively:

• for the taxpayer: item 137 + item 201 – item 206 (from PIT-36) and
• for the spouse: item 199 + item 202 – item 207 (from PIT-36).

Determine the amount of expenses for social security contributions based on documents confirming that they were incurred.

If you paid contributions in a foreign currency, you should convert them into Polish zlotys according to the average exchange rate of foreign currencies announced by the National Bank of Poland (NBP) on the last business day preceding the day the expense was incurred.

Remember that contributions paid on revenue that is free from tax under Article 21 section 1 of the PIT Act are not deductible:

• point 148 (relief for young people),
• point 152 (return relief),
• point 153 (relief for families 4+),
• point 154 (relief for working seniors).

If you achieve both exempt and taxable income, then from the general amount of paid social security contributions, you may deduct the amount corresponding to the percentage share of taxable revenue in the sum of this revenue and revenue covered by the exemption.

Information for taxpayers who obtained revenue exempt from tax under Article 21 section 1 point 148 and points 152–154 of the PIT Act (shown in Part D of the tax return).

If the revenue shown in Part D of the PIT-36 return constitutes the assessment base for social security contributions that are not deductible, reduce the deduction by the total amount of paid contributions (including those shown by the tax remitter) in that part which corresponds to the revenue shown in Part D of the tax return.

Important!

You do not need to limit the deduction of social security contributions that you paid as part of non-agricultural business activity.

If the sum of revenue obtained by you (or respectively your spouse) from an employment relationship and related relationships, mandate contracts, graduate internships, and student internships in the period from 1 January 2025 to 31 December 2025 is entirely subject to exemption (does not exceed the limit of PLN 85,528), the reduction amount corresponds to the contributions shown in items 96 and 97 of the PIT-11(29) information (only contributions from item 95 are subject to deduction).

In other cases, determine the reduction amount in the following manner:

If you obtained solely revenue from an employment relationship and related relationships (of which part is subject to taxation and part benefits from tax exemption under Article 21 section 1 point 148 and points 152–154 of the PIT Act), determine the deduction limit:

by summing the amounts from items 67, 77, 82 for yourself, and respectively amounts from items 68, 139, 144 for the spouse, and then calculating the percentage share of exempt revenue in the calculated sum, i.e., in the case of the taxpayer, the share of the amount from item 67 in the sum of amounts from items 67, 77, 82, and in the case of the spouse, the share of the amount from item 68 in the sum of amounts from items 68, 139, 144.

The share established in this way corresponds to that part of paid contributions which reduces their total amount shown by the tax remitter in items 95, 96, and 97 of the PIT-11(29) information.

If you obtained two types of revenue, i.e., from an employment relationship and related relationships and from mandate contracts subject to contributions (of which part is subject to taxation and part benefits from tax exemption under Article 21 section 1 point 148 and points 152–154 of the PIT Act), determine the deduction limit:

by summing the amounts from items 67, 69, 77, 82, and 103 for yourself, and respectively amounts from items 68, 70, 139, 160, and 165 for the spouse, and then calculating the percentage share of exempt revenue in the calculated sum, i.e., in the case of the taxpayer, the share of the sum of amounts from items 67 and 69 in the sum of amounts from items 67, 69, 77, 82, and 103, and in the case of the spouse, the share of the sum of amounts from items 68 and 70 in the sum of amounts from items 68, 70, 139, 160, and 165.

The share established in this way corresponds to that part of paid contributions which reduces their total amount shown by the remitter in items 95, 96, and 97 of the PIT-11(29) information.

From your income for the year 2025, you may deduct donations made:

• for public benefit activities,
• for religious worship purposes,
• for blood donation,
• for the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw,
• for vocational training, and
• for charity and care activities of church legal entities.

You may deduct from your income donations for numerous purposes specified in the provisions of the Act of 24 April 2003 on Public Benefit and Volunteer Work. This involves, inter alia, supporting families and persons in difficult life situations, charitable activity and activity for the benefit of disabled persons, health protection and promotion, or science, higher education, and education.

You may make a donation to, among others:

• non-governmental organisations (e.g., foundations), associations of local government units, social cooperatives, as well as legal entities and organisational units operating on the basis of regulations on the relationship between the State and individual churches and religious associations, whose statutory objectives include conducting public benefit activity, or
• equivalent organisations specified in regulations governing public benefit activity, applicable in an EU Member State other than Poland or a Member State of the European Economic Area, which conduct public benefit activity in the sphere of public tasks and pursue the indicated objectives.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

If the subject of the donation is goods subject to VAT, the donation amount is considered to be the value of the goods together with VAT – in the part exceeding the amount of input tax which the taxpayer has the right to deduct in accordance with VAT regulations on account of making this donation.

If you made donations to an organisation specified in regulations governing public benefit activity in an EU Member State other than the Republic of Poland or another state belonging to the European Economic Area, you are entitled to the deduction provided that:

• you document with a statement from this organisation that, as of the day of making the donation, it was an organisation equivalent to organisations operating on the basis of Polish regulations on public benefit activity and volunteer work, pursuing the indicated objectives,
• there is a legal basis resulting from a double taxation avoidance agreement or other ratified international agreements to which Poland is a party, for the tax authority to obtain tax information from the tax authority of the state in whose territory the organisation has its registered office.

Remember! The following donations are not deductible:

• to natural persons,
• to legal entities and organisational units not having legal personality, conducting business activity consisting in the manufacture of products of the electronic, fuel, tobacco, spirits, wine, brewing industries, as well as other alcoholic products with an alcohol content exceeding 1.5%, and products made of precious metals or containing these metals, or trade in these products,
• returned in any form,
• included in tax-deductible costs,
• deducted from revenue or income in another tax return (e.g., PIT-28).

You should document the deducted donation with:

• proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation, or
• proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance – in the case of a non-monetary donation.

In the prepared tax return, in the appropriate items, you should show the amount (value) of the transferred donation, the amount (value) of the deducted donation, and data identifying the donee.

Based on the entered amounts, the PIT/O attachment will be generated and automatically attached to the tax return.

You may also deduct from your income donations transferred for religious worship purposes (e.g., the construction or renovation of a church, the purchase of flowers or equipment for a church).

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

If the subject of the donation is goods subject to VAT, the donation amount is considered to be the value of the goods together with VAT – in the part exceeding the amount of input tax which the taxpayer has the right to deduct in accordance with VAT regulations on account of making this donation.

You cannot deduct donations:

• transferred to natural persons,
• transferred to legal entities and organisational units not having legal personality, conducting business activity consisting in the manufacture of products of the electronic, fuel, tobacco, spirits, wine, brewing industries, as well as other alcoholic products with an alcohol content exceeding 1.5%, and products made of precious metals or containing these metals, or trade in these products,
• returned to you in any form,
• included in tax-deductible costs,
• deducted from revenue or income in another tax return (e.g., PIT-28).

You should document the donation with:

• proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation,
• proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance – in the case of a non-monetary donation.

Based on the entered amounts, the PIT/O attachment will be generated and automatically attached to the tax return.

If you are an honorary blood donor, you may deduct blood donations from your income.

The relief amounts to the product of PLN 130 and the number of litres of donated blood or its components.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

You should document the amount of the donation with a certificate from the organisational unit performing tasks in the field of blood collection. The certificate states the quantity of unpaid donated blood or its components.

In the prepared tax return, in the appropriate items, you should show the value of the transferred donation, the value of the deducted donation, and data allowing for the identification of the relevant organisational unit performing tasks in the field of blood collection.

Based on the entered amounts, the PIT/O attachment will be generated and automatically attached to the tax return.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

If you obtain revenue from non-agricultural business activity, you may deduct donations transferred for vocational training to:

• public schools providing vocational training,
• continuing education centres and vocational training centres enabling the acquisition and supplementation of knowledge, skills, and vocational qualifications.

The subject of the donation may strictly be didactic materials or fixed assets, provided they are complete and not older than 12 years.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

Based on the information entered into the prepared tax return, a PIT/O attachment will be generated and automatically attached to your tax return.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

You document the amount of the donation with proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance.

You may deduct from your income donations for purposes related to the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw. This reconstruction is implemented by a Special Purpose Vehicle (SPV) established by the State Treasury.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

Based on the information entered into the prepared tax return, a PIT/O attachment will be generated and automatically attached to your tax return.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

You may also deduct from your income donations for charity and care activity of church legal entities. The right to such a deduction results from acts regulating the relationship between the State and individual churches, e.g., the Act of 17 May 1989 on the relationship between the State and the Catholic Church in the Republic of Poland.

You may deduct only donations the amount of which you can document with:

• proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation,
• a document showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance – in the case of a non-monetary donation.

Based on the information entered into the prepared tax return, a PIT/O attachment will be generated and automatically attached to your tax return.

Important!

From the donee, you should receive:

• a receipt for the donation, and
• a report on the allocation of the donation for church charity and care activity (within two years of receiving the donation).

If the tax authority asks you for the aforementioned documents, and you do not possess them, you will be obliged to correct the disclosed deduction and pay the tax together with due interest.

Expenses incurred for rehabilitation purposes and expenses related to facilitating the performance of daily living activities, incurred in the tax year by a taxpayer who is a disabled person or a taxpayer supporting disabled persons, are deductible from income.

Deductible expenses include expenses incurred for:

• adaptation and equipment of flats and residential buildings suited to needs resulting from disability,
• adaptation of mechanical vehicles to needs resulting from disability,
• purchase, repair, or rental of medical devices listed in the list of medical devices specified in regulations issued pursuant to Article 38 section 4 of the Act on the Reimbursement of Medicines, Foodstuffs for Particular Nutritional Uses and Medical Devices, as well as equipment enabling their use in accordance with the intended application, with the exception of nappies, anatomical nappies, absorbent briefs, pads, and anatomical inserts (you may document expenses with both an invoice and a civil law contract),
• nappies, anatomical nappies, absorbent briefs, pads, and anatomical inserts, in an amount not exceeding PLN 2,280 in the tax year,
• purchase, repair, or rental of individual equipment, devices, and tools necessary for rehabilitation and facilitating the performance of daily living activities, suited to needs resulting from disability, as well as equipment enabling their use in accordance with the intended application, not listed in the list referred to in Article 26 section 7a point 2a of the PIT Act, with the exception of household appliances,
• purchase of publications and training materials (aids), suited to needs resulting from disability,
• payment for a stay at a rehabilitation camp,
• payment for a stay at a health resort treatment facility, medical rehabilitation facility, care and treatment facility, or nursing and care facility,
• payment for the stay of a carer of a disabled person classified in disability group I or of disabled children under the age of 16, staying with the disabled person at a rehabilitation camp, in a health resort treatment facility, or a medical rehabilitation facility,
• payment for rehabilitation or therapeutic-rehabilitation treatments,
• payment for guides for blind persons of disability group I or II, and for persons with locomotor disability classified in disability group I, in an amount not exceeding PLN 2,280 in the tax year,
• maintenance of an assistance dog referred to in the Act on Vocational and Social Rehabilitation, in an amount not exceeding PLN 2,280 in the tax year,
• nursing care at home for a disabled person during a period of chronic illness preventing mobility, and care services provided to disabled persons classified in disability group I;
• payment for a sign language interpreter;
• holiday camps and camps for disabled children and youth, as well as for children of disabled persons, who have not reached 25 years of age;
• medicines referred to in the Act of 6 September 2001 – Pharmaceutical Law – in an amount constituting the difference between the actual expenses incurred in a given month and the amount of PLN 100, if a specialist doctor certifies that the disabled person should take these medicines permanently or temporarily;
• paid transport:
  • of a disabled person – by medical transport ambulance,
  • of a disabled person classified in disability group I or II, and of disabled children under 16 years of age – also by means of transport other than a medical transport ambulance;
• use of a passenger car owned (or co-owned) by the disabled person or the taxpayer supporting a disabled person or a disabled child who has not reached 16 years of age – in an amount not exceeding PLN 2,280 in the tax year;
• paid journeys by public transport means related to a stay:
  • at a rehabilitation camp,
  • in a health resort treatment facility, medical rehabilitation facility, care and treatment facility, or nursing and care facility,
  • at holiday camps and camps for disabled children and youth, and for children of disabled persons who have not reached 25 years of age,
  • of a carer of a disabled person classified in disability group I or of disabled children under 16 years of age, staying with the disabled person at a rehabilitation camp, in a health resort treatment facility, or a medical rehabilitation facility.

Expenses for which you received funding from the Company Rehabilitation Fund for Disabled Persons, the Company Activity Fund, the State Fund for Rehabilitation of Disabled Persons (PFRON), the National Health Fund (NFZ), the Company Social Benefits Fund, or which were returned to you in any form, are not deductible.

If the expenses were partially financed (subsidised) from these funds (resources), the difference between the incurred expenses and the amount financed (subsidised) from these funds (resources) or returned in any form is deductible.

To use the deduction, you should possess documents confirming the expense incurred and one of the documents listed below:

1. A ruling by adjudicating bodies classifying the person to one of the three degrees of disability, specified in separate regulations;
2. A decision granting a pension due to total or partial incapacity for work, a training pension, or a social pension;
3. A ruling on the disability of a person who has not reached 16 years of age, issued pursuant to separate regulations;
4. A ruling on disability issued by a competent authority pursuant to separate regulations applicable until 31 August 1997.

In the case of deductions limited by the cap of PLN 2,280 (for example, regarding the maintenance of an assistance dog, payment for a guide for a blind person classified in disability group I or II), you do not need to possess documents confirming the amount of costs; however, at the request of tax authorities, you are obliged to present evidence necessary to establish the right to the deduction, in particular:

1. indicate by name and surname the persons who were paid in connection with their performance of the function of a guide;
2. present a certificate confirming the status of an assistance dog.

If you support disabled persons who, in relation to you or your spouse, are persons classified in tax group I within the meaning of the Act on Inheritance and Donation Tax (i.e., spouse, descendant, ascendant, stepchild, son-in-law, daughter-in-law, siblings, stepfather, stepmother, parents-in-law) or a foster child accepted for upbringing by you or your spouse, and the annual income of these disabled persons did not exceed the amount of PLN 22,546.92, you may also benefit from the rehabilitation relief. You do not need to include the following in the income limit of these persons:

1. Maintenance payments for children referred to in Article 6 section 4c of the PIT Act, taking into account Article 6 section 4e of the PIT Act,
2. The supplementary benefit referred to in Article 21 section 1 point 100a, the energy allowance referred to in Article 5c of the Energy Law,
3. The inflation allowance referred to in Article 2 section 1 of the Act on Inflation Allowance,
4. The coal allowance referred to in Article 2 section 1 of the Act on Coal Allowance,
5. The allowance for households for the use of certain heat sources and the allowance for certain non-household entities for the use of certain heat sources referred to in Article 1 points 2 and 3 of the Act on special solutions regarding certain heat sources in connection with the situation on the fuel market,
6. The electricity allowance referred to in Article 27 of the Act on special solutions to protect electricity consumers in 2023 in connection with the situation on the electricity market,
7. The refund of the amount corresponding to VAT tax, referred to in Article 18 of the Act of 15 December 2022 on special protection of certain consumers of gaseous fuels in 2023 in connection with the situation on the gas market,
8. The attendance allowance granted pursuant to separate regulations,
9. The additional annual monetary benefit for pensioners and the subsequent additional annual monetary benefit for pensioners,
10. Revenue from the obtained intervention benefit referred to in the Act of 1 October 2024 amending the act on specific solutions related to removing the effects of floods and certain other acts.

Based on the information you enter into the prepared tax return, we will generate the PIT/O attachment, which will be automatically attached to your tax return.

You may also deduct from income the repayment of unduly received benefits that previously increased taxable income (in amounts inclusive of tax), provided they were not withheld by the tax remitter.

If in the years: 2020, 2021,2022, 2023 or 2024 you made a repayment of unduly received benefits and the amount of such repayments was not covered by your income for those years, you are entitled to deduct that amount from income earned in 2025. You may also deduct amounts that you repaid in 2025.

Based on the information you enter into the prepared tax return, we will generate the PIT/O attachment, which will be automatically attached to your tax return.

Under this relief, you may deduct expenses you incurred during the tax year for the use of the Internet. It is irrelevant where or how you used the Internet (e.g., at home via a fixed line or wireless connection, including mobile devices, or in an internet café). You are entitled to the relief provided that you have never utilised this deduction before and you possess a document confirming the expense (e.g., a bank transfer confirmation, proof of payment, or certificate). You may claim this deduction for a maximum of two consecutive tax years (i.e., for 2025 if you claimed it for 2024, or if you are claiming it for the first time). You may deduct the actual expenditure incurred, up to a limit of PLN 760.

Based on the information you enter into the prepared tax return, we will generate the PIT/O attachment, which will be automatically attached to your tax return.

This relief allows you to deduct from your income expenditure incurred for the realisation of a thermal modernisation undertaking in a single-family residential building.

You are eligible for the relief if you are the owner or co-owner of a single-family residential building (this includes terraced or semi-detached housing).

A thermal modernisation undertaking is defined as:

• an improvement resulting in a reduction in the demand for energy supplied for heating residential buildings and for heating domestic water;
• an improvement resulting in a reduction of primary energy losses in local district heating networks and their supplying heat sources, provided that the residential buildings supplied by these networks meet the energy-saving requirements specified in construction law, or that actions have been taken to reduce the energy consumption of these buildings;
• the installation of a technical connection to a centralised heat source following the decommissioning of a local heat source, resulting in reduced heating costs for residential buildings;
• the total or partial replacement of energy sources with renewable sources, or the application of high-efficiency cogeneration.

You cannot claim thermal modernisation relief for a building that is currently under construction.

You may deduct expenses that:

• are listed in the annex to the Regulation of the Minister of Investment and Development of 21 December 2018 determining the list of types of construction materials, devices, and services related to the realisation of thermal modernisation undertakings,
• relate to a thermal modernisation undertaking that will be completed within 3 consecutive years, calculated from the end of the tax year in which you incurred the first expense,
• are documented by an invoice issued by a Value Added Tax (VAT) payer who is not exempt from this tax,
• have not been financed (or co-financed) by the National Fund for Environmental Protection and Water Management or voivodeship funds for environmental protection and water management, nor reimbursed to you in any form,
• have not been included by you in tax-deductible costs, deducted from revenue under the Act on Flat-Rate Income Tax on Certain Revenues Achieved by Natural Persons, or taken into account by you in connection with claiming other tax reliefs within the meaning of the Tax Ordinance Act.

Where the incurred expenses were subject to VAT, the deductible amount is deemed to be the expenditure including such tax, provided the VAT has not been deducted under the VAT Act.

Show the deduction in the tax return submitted for the tax year in which you incurred the expense.

The deduction amount that was not covered by your income for the tax year may be deducted in the subsequent 6 years, counting from the end of the tax year in which you incurred the first expense.

The deduction amount cannot exceed PLN 53,000 in relation to all thermal modernisation undertakings realised by you in individual buildings of which you are the owner or co-owner.

Based on the information you enter into the prepared tax return, we will generate the PIT/O attachment, which will be automatically attached to your tax return.

If you do not complete the undertaking within the three-year deadline, you are obliged to return the relief. This means that you must add the amounts previously deducted on this account to your income for the tax year in which the three-year deadline expired.

If, after the year in which you used the relief, you receive a reimbursement of the deducted expenses for the realisation of the thermal modernisation undertaking, you are obliged to add the amounts previously deducted to your income appropriately in the tax return submitted for the tax year in which you received this reimbursement.

More information on thermal modernisation relief can be found in the tax explanations available on the website: https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-30-czerwca-2025-r---formy-wsparcia-przedsiewziecia-termomodernizacyjnego-w-podatku-dochodowym-od-osob-fizycznych .

The amount of payments to an IKZE is specified in Article 13a sections 1–4 of the Act of 20 April 2004 on Individual Retirement Accounts and Individual Retirement Security Accounts. Pursuant to these provisions, payments made to an IKZE may not exceed an amount corresponding to 1.2 times the average forecast monthly remuneration in the national economy for a given year, as specified in the Budget Act or the Provisional Budget Act, or in their drafts if the relevant acts have not been passed. In 2025, this limit amounts to PLN 10,407.60.

If you conduct business activity in the form of self-employment (non-agricultural activity, within the meaning of Article 8, section 6 of the Act of 13 October 1998 on the Social Insurance System), you may benefit from an increased limit for the deduction of IKZE payments (1.8 times the average monthly remuneration), which for 2025 amounts to PLN 15,611.40.

The entered amounts will be transferred to the tax return, and based on them, we will generate the PIT/O attachment, which will be automatically attached to the tax return.

Remember! Amounts obtained from the return of funds from an IKZE constitute revenue from other sources, taxed according to the tax scale. If you obtain such revenue, you must disclose it in your annual tax return.

If, during the period from 1 January 2012 to 31 December 2012, as a saver, you transferred funds accumulated in an Individual Retirement Account (IKE) to an Individual Retirement Security Account (IKZE), these funds are deemed a payment to the IKZE. This payment was subject to deduction from income within the limit applicable in the tax year 2012. The surplus over the deduction limit applicable in that year is subject to deduction in subsequent years.

However, you must remember that during the period in which you are deducting funds transferred from an IKE to an IKZE from your income, you are not entitled to make payments to an IKZE.

If payments to an IKZE are made by a minor, the deduction cannot exceed the income obtained by them in a given year from work performed under an employment contract. It also cannot be higher than the annual limit amount.

For the year 2025, you have the option to deduct membership fees paid to trade unions from your income.

If you make payments directly to the union's bank account, it is sufficient that you possess proof of payment.

If the employer pays the fees on your behalf, they are obliged to indicate in the PIT-11 information the amounts transferred to the union.

The deduction on this account for the year 2025 cannot exceed PLN 840.

The entered amounts will be transferred to the tax return, and on their basis, the PIT/O attachment will be generated and automatically attached to the tax return.

You may benefit from this relief if you are the owner or co-owner of an immovable monument and in 2025 you incurred expenses for:

• the renovation fund of a housing community or housing cooperative created, in accordance with separate regulations, for an immovable monument entered in the register of monuments or included in the record of monuments;
• conservation works, restoration works, and construction works on an immovable monument entered in the register of monuments.

If you made payments to a renovation fund and possess proof of payment or a certificate issued by the housing community or housing cooperative regarding the amount of payments made in the tax year, you may deduct 50% of these expenses from your income.

In the case of conservation, restoration, or construction works, in addition to being the owner or co-owner of the immovable monument at the time of incurring the expense, you must possess a permit from the Voivodeship Conservator of Monuments to conduct these works and possess an invoice issued by a VAT taxpayer not benefiting from an exemption from this tax.

Expenses for conservation, restoration and construction works related to an immovable monument may be deducted only after these works have been completed.

Based on the information entered into the prepared tax return, a PIT/O attachment will be generated and automatically attached to your tax return.

A condition for claiming the deduction is obtaining a certificate from the Voivodeship Conservator of Monuments confirming the execution of conservation, restoration, or construction works in an immovable monument entered in the register of monuments, or located in the voivodeship or municipal record of monuments.

If the income amount is lower than the allowable deduction, the amount not covered by your annual income may be deducted for a maximum of 6 subsequent years, counting from the end of the tax year in which the deduction was made for the first time.

If expenses are incurred jointly with a spouse with whom you remain in a community of property, the relief may be deducted in equal parts or in any proportion established by you, regardless of whether the document confirming the expense was issued to one of you or to both.

If, after the tax year in which you made deductions, you receive a reimbursement of previously deducted expenses, you are obliged to add them to the income for the tax year in which you received this reimbursement.

If you earn income taxed:

• under general rules according to the tax scale, or
• under general rules at the 19% flat rate,

and you have incurred expenses for the acquisition or take-up of shares in:

• an alternative investment company (ASI), or
• a capital company in which an ASI:
  • holds at least 5% of the shares, or
  • will hold at least 5% of the shares as a result of the acquisition or take-up of shares in that company within 90 days of the date you acquire or take up shares in the capital company,

you may claim the investor relief.

The relief consists of deducting 50% of the expenses incurred for the acquisition or take-up of shares in an ASI or a capital company in which an ASI holds or will hold shares. However, the deduction amount cannot exceed PLN 250,000 in a tax year.

Based on the information entered into the prepared tax return, a PIT/O attachment will be generated and automatically attached to your tax return.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26hc of the PIT Act).

If you conduct research and development (R&D) activity, you have the right to deduct expenses previously classified as tax-deductible costs from your tax base.

The list of costs that may be included under this relief is specified in Article 26e, sec. 2 of the Personal Income Tax Act.

As from 2024, the R&D relief also covers the possibility of settling costs related to the implementation of the National e-Invoicing System (KSeF).

You may benefit from this preference after the end of the tax year by deducting costs from the tax base disclosed in PIT-36 or PIT-36L. You must list the specific costs in the PIT/BR attachment.

Deduction limits:

• if your activity holds the status of a research and development centre, and you are a micro-entrepreneur, or a small or medium-sized entrepreneur within the meaning of the Entrepreneurs' Law – 200% of eligible costs;
• if you hold the status of a research and development centre, but you are not an entrepreneur:

100% of the costs of obtaining and maintaining a patent, a protection right for a utility model, or rights from the registration of an industrial design, 200% of other eligible costs;

• if you are a taxpayer other than those listed above – 100% of eligible costs.

You may make the deduction up to the amount of income obtained from non-agricultural business activity.

However, if you incurred a loss from non-agricultural business activity, or the income obtained from business activity is lower than the deduction amount, you have the right to settle the relief in the tax returns for the six consecutive tax years immediately following the year in which you were entitled to the deduction.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26e of the PIT Act).

You are entitled to the IP BOX relief if you conduct business activity qualifying as research and development, and you have chosen taxation:

• under general rules according to the tax scale,
• via the flat-rate tax.

This preference allows for the taxation of income derived from protected intellectual property rights (e.g., patents) at a 5% income tax rate.

During the year, you are obliged to pay tax according to the rules applicable to your chosen form of taxation. After the end of the year, based on the information entered into the prepared tax return, a PIT/IP attachment will be generated and automatically attached to your tax return.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them. You can find more information regarding the IP BOX relief in the Explanations available at: https://www.podatki.gov.pl/media/5137/obja%C5%9Bnienia-podatkowe-z-15-lipca-2019-r-w-sprawie-ip-box.pdf

This relief consists of the option to deduct 30% of the sum of the following costs from the tax base:

• trial production of a new product, and
• launching a new product onto the market.

You are entitled to this preference if you conduct business activity taxed:

• under general rules according to the tax scale
• under general rules via the flat-rate tax.

The deduction amount in a tax year cannot exceed 10% of the income derived from non-agricultural business activity.

You make the deduction in the PIT-36 or PIT-36L return filed after the end of the year.

If you incurred a loss for the tax year, or if your income is lower than the amount of the deduction you are entitled to, you have the right to settle the incurred expenses in tax returns filed for the six consecutive tax years immediately following the year in which you utilised or were entitled to utilise the deduction.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26ga of the PIT Act).

This preference allows you to deduct from the tax base the tax-deductible expenses incurred for the purpose of increasing revenue from the sale of products. Products are understood as goods produced by you in the course of your business activity.

The following costs can be settled under this relief:

• participation in trade fairs incurred for: organisation of exhibition space, purchase of air tickets, accommodation and meals. This applies to expenses incurred for employees and the business owner.
• promotional and informational activities, including the purchase of advertising space, preparation of a website, press publications, brochures, information catalogues and leaflets concerning products,
• adapting product packaging to the requirements of contractors,
• preparation of documentation enabling the sale of products, in particular concerning the certification of goods and registration of trademarks, preparation of documentation necessary to participate in a tender, as well as for the purpose of submitting offers to other entities.

Remember! The catalog of the costs listed is exhaustive.

You can take advantage of this preference if you run a business that is taxed:

- on general terms under the progressive tax scale,

- via the flat-rate tax.

You can make deductions up to the amount of income shown in your tax return for the tax year, however, the deduction cannot exceed the amount of PLN 1,000,000 per tax year.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26gb of the PIT Act). 

If you run a business, you may deduct from the tax base an amount equal to 50% of the expenses incurred to generate income from the following activities:

1. sports,
2. cultural activities,
3. support of higher education and science.

The amount of the deduction cannot exceed the amount of income you earn from your business.

The right to deduct expenses incurred for activities supporting higher education and scientific research will not apply if you are the founder of a university

Expenses are deductible if they have not been reimbursed to you in any form or if you have not deducted them from the tax base.

You are only entitled to the deduction in the tax year in which you incurred the expenses.

When claiming the relief, you are required to disclose the deductible expenses incurred in a separate information form (PIT-CSR/PIT-CSRS). You must submit this information by the deadline for filing your annual tax return.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26ha of the PIT Act).

If you conduct business activity taxed:

• under general rules according to the tax scale,
• via the flat-rate tax,
• via the lump-sum tax on recorded revenue,

you have the right to benefit from the relief for the purchase of a terminal.

The relief provides for the possibility of deducting from the tax base expenses incurred for:

• the acquisition of a payment terminal,
• fees for the rental, lease, or another contract of a similar nature regarding a payment terminal,
• other expenses related to the handling of payment transactions carried out using a payment terminal.

The amount of the relief is not the same for all taxpayers:

• if, based on separate regulations, you benefit from an exemption from the obligation to record revenue using fiscal cash registers, you are entitled to deduct a maximum amount of PLN 2,500 from the tax base in the tax year.
• in other cases, you have the right to deduct a maximum of PLN 1,000 from the tax base.

As a rule, you are entitled to use the relief in the tax year in which you started accepting payments using a payment terminal and in the following year (i.e., two tax years).

However, if, in accordance with the provisions of the PIT Act, you hold the status of a small taxpayer and in the tax year:

• for at least 7 months, or
• for at least 2 quarters (depending on the settlement mode used) you had the right to receive a VAT refund within 15 days from the expiry of the deadline for submitting the settlement (a cashless taxpayer), you have the right to:
  • deduct 200% of the expenses incurred for the acquisition of a payment terminal and fees related to the handling of payment transactions using a payment terminal, but no more than PLN 2,000 in the tax year,
  • deduct the relief in every tax year in which you incurred expenses.

If the relief amount is higher than the annual income from business activity, you may deduct the undeducted expenses in tax returns for the six consecutive tax years immediately following the year in which you incurred these expenses.

Remember! The following cannot benefit from the relief:

• taxpayers who have already deducted the same expenses in another tax return, or
• taxpayers to whom the expenses have been reimbursed in any form, or
• a taxpayer (other than a small taxpayer, being a so-called cashless taxpayer) who accepted payments using a payment terminal in the period of 12 months immediately preceding the month in which they resumed accepting payments using a payment terminal.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them.

The robotisation relief consists of the possibility of an additional deduction from the tax base of 50% of the tax-deductible costs incurred for robotisation.

The deduction amount cannot exceed the amount of income obtained by you in the tax year from non-agricultural business activity.

You can take advantage of this preference if you run a business that is taxed:

• under general rules according to the tax scale,
• under general rules via the flat-rate tax.

Thanks to this relief, you may benefit from the settlement of 150% of the incurred costs, i.e.:

• 100% as a tax-deductible cost,
• 50% as a deduction under the relief.

As a rule, you may make the deduction only in the PIT-36 or PIT-36L return filed after the end of the year. To use the relief, you must disclose the incurred deductible costs in a separate information form (PIT-RB/PIT-RBS). The deduction amount cannot exceed the amount of income obtained by you from non-agricultural business activity.

In the case where you incurred a loss, or the income amount is lower than the deduction amount you are entitled to, you have the right to settle the incurred expenses in tax returns filed for the six consecutive tax years immediately following the year in which you utilised or were entitled to utilise the deduction.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 52jb of the PIT Act).

Important! In the Twój e-PIT service, you complete the reliefs and deductions, and the appropriate attachment (e.g., PIT/O, PIT/BR, PIT/IP) is automatically attached to the filled-in tax return. Thus, you do not need to remember about additional forms.

If you are an entrepreneur and during the year you employed a soldier of the Territorial Defence Service or a soldier of the Active Reserve, you have the right to deduct from income:

• PLN 12,000, if the soldier of the Territorial Defence Service, as well as the soldier of the Active Reserve employed under an employment relationship, performs territorial military service or service in the active reserve continuously for at least 1 year;
• PLN 15,000, if the soldier of the Territorial Defence Service, as well as the soldier of the Active Reserve employed under an employment relationship, performs territorial military service or service in the active reserve continuously for at least 2 years;
• PLN 18,000, if the soldier of the Territorial Defence Service, as well as the soldier of the Active Reserve employed under an employment relationship, performs territorial military service or service in the active reserve continuously for at least 3 years;
• PLN 21,000, if the soldier of the Territorial Defence Service, as well as the soldier of the Active Reserve employed under an employment relationship, performs territorial military service or service in the active reserve continuously for at least 4 years;
• PLN 24,000, if the soldier of the Territorial Defence Service, as well as the soldier of the Active Reserve employed under an employment relationship, performs territorial military service or service in the active reserve continuously for at least 5 years.

IMPORTANT!

• If you are a micro-entrepreneur or a small entrepreneur, you may increase the deduction amounts by a factor of 1.5 (Article 26he section 3 of the PIT Act);
• If, throughout the entire tax year, you employed at least 5 employees under an employment relationship, converted into full-time equivalents, and you are not a micro-entrepreneur or a small entrepreneur, you may increase the deduction amounts by a factor of 1.2 (Article 26he section 4 of the PIT Act);
• The deduction is available for each employed soldier for each month in which their monthly remuneration was at least equal to the minimum remuneration for work applicable in the given month.
• If you employed a soldier of the Territorial Defence Service or Active Reserve for an incomplete tax year, you are entitled to the deduction in the amount of 1/12 of the deduction amount for each full calendar month of this employment (Article 26he section 6 of the PIT Act).

You may use the deduction only in the annual settlement:

• if you are taxed according to the tax scale in PIT-36,
• if you are taxed via the flat-rate tax in PIT-36L.

The deduction amount cannot exceed your income obtained in the tax year from business activity (Article 26he section 5 of the PIT Act).

In the case where:

• the amount of income obtained from business activity is lower than the deduction amount, or
• you incurred a loss from business activity,

you have the right to make the deduction in the next 5 consecutive tax years. Remember, however, that you may make deductions in individual years solely up to the amount of income achieved within the business activity.

The length of service of a soldier of the Territorial Defence Service or a soldier of the Active Reserve is determined as at 31 December of the tax year, or on the last day of employment of that soldier in the tax year. This means that you are entitled to the relief even if the soldier was employed for only part of the year. To establish eligibility, you should check how many full years of service the soldier has completed prior to that date.

Remember that upon the request of tax authorities, you are obliged to present certificates, statements, and other evidence necessary to determine the right to the deduction.

Note! The information provided above does not reflect all the conditions for availing of the preferences discussed. Therefore, before availing of the relief, please read carefully the conditions necessary to apply them (Article 26he of the PIT Act).

Important! In the Twój e-PIT service, you simply complete the relevant fields, and the PIT-WOT attachment will be automatically attached to your tax return.

You may benefit from the relief only in respect of tax paid under the general rules according to the progressive tax scale.

You are entitled to the relief for each calendar month in which you

• exercised parental authority:
• you acted as a legal guardian and the child lived with you,
• you provided care by acting as a foster family on the basis of a court decision or an agreement concluded with the district administrator.

If you meet one of the above conditions, the following amounts are deductible from tax:

• PLN 92.67 for the first and second child (PLN 1,112.04 per child for the whole year),
• PLN 166.67 for the third child (PLN 2,000.04 for the whole year),
• PLN 225.00 for the fourth and each subsequent child (PLN 2,700.00 per child for the whole year).

As a rule, the deduction does not apply if you exercised parental authority, acted as a legal guardian or provided care as a foster family exclusively in relation to one minor child and at the same time:

1. you were married for the entire year and the income earned by you and your spouse exceeded the amount of PLN 112,000 in the tax year
2. you were not married, including for part of the tax year, and you were a single parent, and your income exceeded the amount of PLN 112,000;
3. you were not married, including for part of the tax year, and your income exceeded the amount of PLN 56,000 in the tax year.

Important! The indicated income limits do not apply to parents raising a child with a disability confirmed by:

• a decision by the adjudicating authorities classifying the child as having one of three degrees of disability, as specified in separate regulations,
• a decision granting a pension for total or partial incapacity for work, a training pension or a social pension,
• a decision on the disability of a person under the age of 16, issued on the basis of separate regulations.

The income referred to above is considered to be the total income earned in a tax year and taxed  under the progressive tax scale (Article 27 of the PIT Act), 19% tax on income from capital gains (Article 30b of the PIT Act) and 19% flat-rate tax on income from non-agricultural business activity or special branches of agricultural production (Article 30c of the PIT Act), less the amount of social security contributions referred to in Article 26 sec. 1 point 2 and 2a of the PIT Act, and health insurance contributions referred to in Art. 30c sec. 2 point 2 of the PIT Act.

You and the other parent may deduct the amount of the relief from tax in any proportion you agree upon. You may deduct that amount from your tax in equal parts or in any proportion agreed between you. However, if, in accordance with a court ruling, you jointly exercise parental authority over a minor child after divorce or during separation (alternating custody), or if the child's place of residence is the same as yours and there is no agreement between you on the division of this amount, you shall deduct it in equal parts. You may deduct the full amount if the child shares your place of residence as defined under the provisions of the Civil Code.

If, in the same month, parental authority was exercised, or the role of legal guardian or foster family was performed in relation to the child, each taxpayer may deduct 1/30 of the applicable deduction amount for each day of caring for the child.

Under the same rules, you can also claim the deduction if, in connection with fulfilling your maintenance obligation and in connection with serving as a foster parent, during the tax year you supported an adult child:

• who, in accordance with separate regulations, received a care allowance (supplement) or social pension,
• who has not reached the age of 25, if in the fiscal year for which the return is filed they attended primary, secondary or higher education institutions in Poland or abroad – and if, in the fiscal year, the child did not earn any income subject to taxation under general rules (the progressive tax scale), capital gains (taxed at 19% of income in accordance with Article 30b of the PIT Act) or obtained income exempt from taxation under the tax relief for young taxpayers, tax relief for families with 4+ children and tax relief for returning residents, in a total amount exceeding PLN 22,546.92 

The deduction is not available to individuals whose children conduct business activity taxed at the 19% rate, under the so‑called lump‑sum tax on recorded revenue, or under the tax card system, or whose activity is subject to the provisions of the Tonnage Tax Act or the Act on the Activation of the Shipbuilding Industry and Complementary Industries.

Based on the information you enter into the prepared tax return, a PIT/O attachment form will be generated, which will be automatically attached to your tax return.

If the amount of tax paid was insufficient to fully avail of the family relief, you are entitled to claim an additional refund under the child relief. You can make the deduction up to the amount of the contributions paid for general social security and health insurance (specifically, the contributions listed in the PIT Act).

Based on the information entered into the prepared tax return, a PIT/O form will be generated and automatically attached to your tax return.

If in 2025 you earned income abroad and Poland has signed a double taxation agreement with that country based on the proportional tax deduction method, you are entitled to the abolition relief. The right to reduce tax in this way is granted under Article 27g of the Personal Income Tax Act.

You can take advantage of the relief if you are subject to unlimited tax liability and earn income outside of Poland:

• from employment, personally performed activities, and business activity;
• from property rights, within the scope of copyright and related rights as defined in separate regulations, arising from artistic, literary, scientific, educational, and journalistic activities performed outside Poland (with the exception of income derived from the use or disposal of such rights). You may deduct from the tax an amount corresponding to the difference between the tax calculated using the proportional deduction method and the amount of tax calculated under the so-called exemption

with the progression method (in accordance with the rules specified in Article 27 sec. 8 of the PIT Act).

As a rule, the amount of the deduction may not exceed PLN 1,360.

However, the above-mentioned limit does not apply to income from work, contracts of mandate, contracts for specific work or services performed outside the land territory of the relevant countries.

Please note that you cannot avail of the abolition relief if the income (revenue) from the above-mentioned sources was obtained in countries and territories applying harmful tax competition. The list of countries was published in the Regulation of the Minister of Finance of 28 March 2019 on the determination of countries and territories applying harmful tax competition in the field of personal income tax

https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20190000599/O/D20190599.pdf.

The relief for training students or for employing workers for vocational preparation can be claimed on the basis of acquired rights if you met the conditions necessary to acquire it before the end of 2003.

You can also avail of this relief only if you acquired the right to it in previous years.

The deduction applies to expenses incurred by you from your own funds for the payment of social security contributions for a person employed under an activation agreement on the terms specified in the Act of 13 October 1998 on the Social Insurance System.

Housing relief, granted solely on the basis of acquired rights, applies to expenses incurred:

1. for the repayment of interest on a housing loan (credit) granted to the taxpayer in 2002-2006, as well as interest on a loan (credit) granted to the taxpayer for the repayment of a housing loan (credit) or a loan intended for the repayment of such loans;
2. for the continuation of systematic savings accumulation exclusively in a single savings and loan account and in a single bank operating a housing fund;
3. for the repayment (including interest) of a bank loan or a loan from an employer, obtained in 1992-1993 for housing purposes, as specified in Article 26 sec. 1 points 5 and 6 of the Act of 26 July 1991 on personal income tax, in the wording in force in those years;
4. in previous years for housing purposes (including renovation or modernisation of a house/flat), if such expenses were not covered by income, revenue or tax for those years.

In accordance with sec. 1 of Art. 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts, a "taxpayer" who in the years 2002-2006 was granted a loan (credit) referred to in Article 26b of the PIT Act, in the wording in force before 1 January 2007, hereinafter referred to as a "housing loan", is entitled, under the rules set out in this Act and in the Act on flat-rate income tax on certain income earned by natural persons, in the wording in force before 1 January 2007, to deduct expenses for the repayment of interest:

1. on a housing loan,
2. on a loan (credit) taken out to repay a housing loan,
3. on each subsequent loan (credit) taken out to repay the loan (credit) referred to in point 1 or 2

– until the repayment date specified in the mortgage loan agreement concluded before 1 January 2007, but no later than 31 December 2027.

The "mortgage loan" referred to above is a loan granted directly to the taxpayer (and not, for example, to a developer or housing cooperative) in the years 2002-2006 to finance an investment aimed at satisfying their own housing needs, related to:

1. the construction of a residential building, or
2. making a construction or housing contribution to a housing cooperative to acquire the right to a newly constructed residential building or a residential unit in such a building, or
3. the purchase of a newly constructed residential building or residential premises in such a building from a municipality or from a person who constructed the building in the course of their business activities, or
4. the superstructure or extension of a building for residential purposes, or the conversion (adaptation) of a non-residential building, part thereof or non-residential premises for residential purposes, resulting in the creation of an independent flat meeting the requirements specified in the building regulations.

As part of the interest relief, you can deduct the interest actually paid on a housing loan (borrowing), as well as on a loan (credit) taken out to repay a housing loan (credit) and on each subsequent loan (credit) taken out to repay the above-mentioned liabilities.

If the loan (credit) is part of a loan (credit) intended for the repayment of credit (loan) liabilities other than:

• repayment of a housing loan (credit),
• repayment of a loan taken out to repay a housing loan (credit),
• any subsequent loan (credit) taken out to repay the above-mentioned liabilities.

Please note that only the interest on that part of the loan (credit) that is proportionally attributable to the repayment of the loan (credit) taken out to repay the housing loan (credit) and any subsequent loan (credit) taken out to repay the above-mentioned liabilities, is deductible.

If you completed the housing investment in 2023, you can deduct the interest on the loan for the first time in the tax return filed for that year, and any interest paid before the year the investment was completed (if you do not deduct them from income for 2023) can also be deducted in the following tax year. In this case, only the difference between the total interest eligible for deduction and the amount of interest actually deducted in the year you made the first deduction is deductible.

Apply the deduction if, among other things:

• the housing loan (credit) was granted to you in the years 2002-2006;
• the housing loan (credit) was granted by an entity authorised under banking law or regulations on cooperative savings and credit unions to grant loans (credits), and the loan (credit) agreement indicates that it relates to one of the investments listed in the PIT-2K declaration;
• the loan (credit) granted for the repayment of a housing loan (credit) or any subsequent loan taken out to repay these loans was taken out with banks or savings and credit unions operating in all countries of the European Union, the European Economic Area and the Swiss Confederation;
• the investment concerns residential buildings or residential premises located in Poland, designated for residential construction in the local spatial development plan, and in the absence of such a plan, specified in the decision on the conditions for development and land use, issued on the basis of applicable laws;
• the investment concerns a residential building or residential premises the construction of which was completed no earlier than in 2002, and in addition, in the case of an investment related to:
  • the construction of a residential building, or the superstructure or extension of a building for residential purposes, or the reconstruction (adaptation) of a non-residential building, its part, or a non-residential room for residential purposes, resulting in an independent dwelling that meets the requirements set out in the building law – completed within three years from the end of the calendar year in which, according to building law, the permit for construction, superstructure, or extension of the building for residential purposes, or the reconstruction (adaptation) of the non-residential building, its part, or non-residential room for residential purposes was obtained, and confirmed by a building occupancy permit as specified in the building law, or, if such a permit was not required, by a notice of completion of construction of such a building,
  • a construction or housing contribution has been made to a housing cooperative for the acquisition of the right to a newly constructed residential building or residential premises in such a building, or related to the purchase of a newly constructed residential building or residential premises in such a building from the municipality or from the person who constructed the building in the course of their business activity – an agreement has been concluded on the establishment of cooperative ownership or tenant's right to a residential premises or an agreement in the form of a notarial deed on the establishment of separate ownership of a residential premises, on the transfer of ownership of a residential building or residential premises to you, to which you are one of the parties,
• Interest:
  • you actually paid, and its amount and payment deadline are documented by a proof issued by an entity authorised under Banking Law or the provisions on cooperative savings and credit union to grant loans,
  • you did not include in the costs of earning income or refunded to you in any form, unless refunded interest increased the tax base,
• you have not claimed and are not claiming a deduction from income (revenue) or tax for expenses incurred for your own housing purposes, intended for:
  • purchase of land or paid transfer of perpetual usufruct rights to land for the construction of a residential building,
  • the construction of a residential building,
  • a construction or housing contribution to a housing cooperative,
  • purchase of a newly constructed residential building or an apartment in such a building from a municipality or from a person who built the building in the course of business activity,
  • superstructure or extension of a building for residential purposes,
  • conversion of an attic, drying room or adaptation of another room for residential purposes and finishing of a residential premises in a newly constructed residential building, until the date of occupation of that premises,
• systematic accumulation of savings in a savings and loan account at a bank operating a housing fund.The deduction applies exclusively to interest:
  • accrued for the period from 1 January 2002 and paid from that date,
  • from that part of the loan (credit) which does not exceed the amount equal to the product of 70 m2 of usable floor space and the conversion rate of 1 m2 of usable floor space of a residential building, determined for the purposes of calculating the guarantee premium on contributions to housing savings accounts for the third quarter of the year preceding the tax year, specified for the year of completion of the investment.

For 2025, that amount is PLN 325,990.

Please also note that:

• the amount of deductions applies to both spouses jointly. If the spouses are subject to separate taxation, the deductions are made in accordance with the requests included in the annual returns, either from the income of each spouse in the proportion specified in the request, or from the income of one of the spouses,
• to the tax return filed for the year in which you first make deductions under the interest relief, you must attach a statement, in the prescribed format, detailing the total expenses incurred for the investment, including expenses documented by invoices issued by taxpayers of goods and services tax who do not benefit from an exemption from that tax – the PIT 2K statement. In the statement, you (and in the case of spouses, both the husband and wife) are required to provide, in addition to your identification details, the following information:
  • the year in which you obtained the housing loan (credit),
  • the amount of the loan (credit) obtained,
  • the year of commencement and completion of the housing investment for which the taxpayer took out the loan (credit),
  • the type of investment,
  • the total amount of expenses incurred in connection with the investment,
  • the amount of expenses documented by invoices issued by taxpayers of goods and services tax who do not benefit from an exemption from that tax,
• you are not entitled to a deduction if you took out a housing loan on the terms specified in the Act of 8 September 2006 on financial support for families in acquiring their own housing – sec. 2 of the above-mentioned Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts.

Note! The information cited above does not reflect the full wording of Article 26b of the Act, in force before 1 January 2007, in conjunction with Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts. Therefore, before making a deduction in your tax return, it is advisable to familiarise yourself with all the regulations concerning the relief in question, contained in the aforementioned provisions.

Taxpayers who, in the tax year, repaid a bank loan or a credit from their employer together with interest (received in 1992-1993 and intended for housing purposes specified in Article 26 sec. 1 points 5 and 6 of the PIT Act, in the wording in force in those years) and did not incur housing expenses, shall deduct the expenses incurred and deductible in previous years, to the extent that such expenses were not covered by income (revenue) for those years.

The type of housing expense and the amount of the deduction made should be entered. However, the amount of the deduction made must not exceed the deduction limit applicable for a given tax year. This limit is calculated as the difference between the deduction limit to which the taxpayer is entitled during the period of validity of the Act (i.e. from 1992) and the deduction limit used in previous years.

Note! You should not enter expenses incurred in the tax year for the repayment of debts arising from loans taken out by housing cooperatives for residential construction, up to 31 May 1992. This relief expired at the end of 1999 (income deduction), and at the end of 2004, respectively (tax deduction).

The tax deduction for systematically accumulating savings in a single savings and loan account at a single bank operating a housing fund is available to taxpayers who concluded a contract savings loan agreement with a bank operating a housing fund for systematic savings, under the rules specified in the provisions on certain forms of supporting residential construction, and who, before 1 January 2002, acquired the right to deduct from tax expenses incurred for the purpose specified in Article 27a sec. 1 point 2 of the Act, as in force before 1 January 2002. Under the rules set out in this Act, they are entitled to deduct from tax further amounts of savings deposited for the continuation of systematic savings solely in the same savings and loan account and at the same bank operating a housing fund, incurred from 1 January 2002, until the end of the period for systematic savings determined before 1 January 2002 for the systematic accumulation of savings, resulting from the contract loan agreement.

The deduction amount may not exceed 30% of the expenses incurred in the tax year, however, not more than PLN 11,340. It should be verified whether the deducted amount falls within the deduction limit applicable in the tax year, calculated as the difference between the deduction limit specified for the years of validity of the provisions of the Act (i.e. since 1992) and the deduction limit used in previous years. In the case of persons who also make deductions for interest paid in the tax year on a bank loan or a credit from their employer, received in 1992-1993 for housing purposes (falling within the concept of the so-called large construction relief), the above-mentioned deduction limit specified for the years of validity of the provisions of the Act is additionally reduced by 19% of this interest.

If in previous years you claimed a tax deduction for housing expenses (including under the renovation‑and‑modernisation relief), and the deduction available to you was not fully used against the tax for those years, you can increase your tax deduction in 2025 by the amount not previously deducted.

In part L, you report:

• tax advances due and paid, referred to in Article 44 sec. 1 point 1 of the PIT Act (from business activity),
• tax due and paid on income from buildings referred to in Article 30g of the PIT Act.

You also fill in the items concerning tax advances due and paid if you run special branches of agricultural production, the income from which is determined based on tax accounting records (Article 44 sec. 14 of the PIT Act).

Section O of the PIT-36 tax return applies to individuals who do not have their place of residence in Poland (Article 3 sec. 2a of the PIT Act), are subject to tax liability only on income (revenue) earned in Poland (limited tax liability), and obtain revenue specified in Article 29 of the PIT Act (without the intermediation of tax remitters).

In this case, you are required to pay a flat-rate income tax for the months in which you earned the aforementioned revenue, without being requested to do so, in accordance with the rules referred to in Article 29 of the PIT Act. Payments should be made by the 20th day of the following month for the preceding month. The tax for December should be paid by the deadline for submitting the tax return. The advances must be reported in the PIT-36 return, Section O.

Article 29 in sec. 1 of the PIT Act specifies the income and the flat-rate tax due on it:

• from activities specified in Article 13 point 2 and 6-9 of the PIT Act and from interest other than that specified in Article 30a sec. 1, from copyright or related rights, from rights to inventions, trademarks and decorative designs, including the sale of such rights, from fees for the disclosure of a recipe or production process, for the use or right to use industrial, commercial or scientific equipment, including means of transport, and for information related to experience gained in the industrial, commercial or scientific field (know-how) – the lump-sum tax due amounts to 20% of the income;
• from fees for services in the field of entertainment, leisure or sports activities performed by natural persons residing abroad and organised through natural persons or legal persons conducting activities in the field of artistic, entertainment or sports events in the territory of Poland – the lump-sum tax due amounts to 20% of the income;
• on fees due for the export of cargo and passengers accepted for transport in Polish ports by foreign commercial shipping companies, with the exception of transit cargo and passengers – the lump-sum tax due amounts to 10% of the income;
• obtained in Poland by foreign air transport companies, excluding revenue obtained from scheduled passenger transport by air, the use of which requires the passenger to hold an air ticket – the lump-sum tax due amounts to 10% of the income;
• for consulting, accounting, market research, legal, advertising, management and control services, data processing services, employee recruitment and personnel acquisition services, guarantees and sureties, as well as services of a similar nature — the lump-sum tax due amounts to 20% of the income.

Double taxation agreements to which Poland is a party apply to the above revenues.

The application of the tax rate resulting from the relevant double taxation agreement or the non-collection (non-payment) of tax in accordance with such an agreement is possible provided that you document your place of residence for tax purposes with a certificate of residence.

The provisions of Article 29 sec. 1 shall not apply if the income referred to therein was obtained by a person conducting non-agricultural economic activity through a foreign establishment located in Poland, provided that this person has a certificate of a foreign establishment issued by the competent tax authority of the country in which they reside or by the competent tax authority of the country in which the foreign establishment is located.

If you are a non-resident (i.e. a person referred to in Article 3 sec. 2a of the PIT Act):

• residing for tax purposes in a Member State of the European Union other than Poland, or in another country belonging to the European Economic Area or in the Swiss Confederation, and
• you have documented your place of residence for tax purposes with a certificate of residence

– the income referred to in Article 29 sec. of the PIT Act, subject to taxation in Poland, may, upon request expressed in your tax return for 2025, be taxed according to general rules. In this case, the flat-rate income tax collected on such income may be treated as an income tax advance collected by the tax remitter.

However, you may only apply such taxation if there is a legal basis under a double taxation agreement or other ratified international agreements for the Polish tax authority to obtain tax information from the tax authority of the country in which you are resident for tax purposes.

Remember that income taxed at a flat rate, as referred to in Article 29 sec. 1 of the PIT Act obtained by persons referred to in Art. 3 sec. 2a of the PIT Act (with limited tax liability) is not subject to the exemption referred to in Article 21 sec. 1 point 148 of the PIT Act (tax relief for young people).

In Part L, the spouse shall indicate:

• tax advances due and paid, referred to in Article 44 sec. 1 point 1 of the PIT Act (from business activity),
• tax due and paid on income from buildings referred to in Article 30g of the PIT Act.

You also fill in the items concerning tax advances due and paid if also you run special branches of agricultural production, the income from which is determined based on tax accounting records (Article 44 sec. 14 of the PIT Act). Section O of the PIT-36 tax return applies to individuals who do not have their place of residence in Poland (Article 3 sec. 2a of the PIT Act), are subject to tax liability only on income (revenue) earned in Poland (limited tax liability), and obtain revenue specified in Article 29 of the PIT Act (without the intermediation of tax remitters).

Such persons are obliged to pay a flat-rate income tax without being requested to do so, in accordance with the rules referred to in Article 29 of the PIT Act, for the months in which they obtained the aforementioned income. Payments must be made by the 20th day of the following month for the preceding month. The tax for December is payable before the deadline for filing the tax return. This tax should be reported in PIT-36, section O.

Article 29 in sec. 1 of the PIT Act lists the following types of income and the flat tax rate applied to those incomes:

• from activities specified in Article 13 point 2 and 6-9 of the PIT Act and from interest other than that specified in Article 30a sec. 1 of the PIT Act, from copyright or related rights, from rights to inventions, trademarks and decorative designs, including the sale of such rights, from fees for the disclosure of a recipe or production process, for the use or right to use industrial, commercial or scientific equipment, including means of transport, and for information related to experience gained in the industrial, commercial or scientific field (know-how) – the lump-sum tax due amounts to 20% of the income;
• from fees for services in the field of entertainment, leisure or sports activities performed by natural persons residing abroad and organised through natural persons or legal persons conducting activities in the field of artistic, entertainment or sports events in the territory of Poland – the lump-sum tax due amounts to 20% of the income;
• on fees due for the export of cargo and passengers accepted for transport in Polish ports by foreign commercial shipping companies, with the exception of transit cargo and passengers – the lump-sum tax due amounts to 10% of the income;
• obtained in Poland by foreign air transport companies, excluding revenue obtained from scheduled passenger transport by air, the use of which requires the passenger to hold an air ticket – the lump-sum tax due amounts to 10% of the income;
• for consulting, accounting, market research, legal, advertising, management and control services, data processing services, employee recruitment and personnel acquisition services, guarantees and sureties, as well as services of a similar nature — the lump-sum tax due amounts to 20% of the income.

The above-mentioned types of income are subject to the double taxation agreements to which Poland is a party. However, the application of the tax rate provided for in the relevant double taxation agreement, or the exemption from (or non-payment of) tax under such an agreement, is possible only on the condition that the taxpayer’s place of residence is documented for tax purposes by a certificate of residence obtained from the taxpayer.

The provisions of Article 29 sec. 1 of the PIT act shall not apply if the income referred to in that Article was obtained by a person conducting non-agricultural economic activity through a foreign establishment located in Poland, provided that this person has a certificate of a foreign establishment issued by the competent tax authority of the country in which they reside or by the competent tax authority of the country in which the foreign establishment is located.

If you are a non-resident (i.e. a person referred to in Article 3 sec. 2a of the PIT Act):

• residing for tax purposes in a Member State of the European Union other than Poland, or in another country belonging to the European Economic Area or in the Swiss Confederation, and
• you have documented your place of residence for tax purposes with a certificate of residence

– the income referred to in Article 29 sec. of the PIT Act, subject to taxation in Poland, may, upon request expressed in your tax return for 2025, be taxed according to general rules. In this case, the flat-rate income tax collected on such income may be treated as an income tax advance collected by the tax remitter.

However, you may only apply such taxation if there is a legal basis under a double taxation agreement or other ratified international agreements for the Polish tax authority to obtain tax information from the tax authority of the country in which you are resident for tax purposes.

Please note that the income listed in Article 29 of the PIT Act obtained by persons referred to in Article 3 sec. 2a of the PIT Act (with limited tax liability) is not subject to the exemption referred to in Article 21 sec. 1 point 148 of the PIT Act (tax relief for young people).

In section P, items 451-462 (taxpayer), in items 463-474 (spouse), enter the amounts of interest accrued in accordance with Article 22e sec. 1 point 4 and sec. 2 of the PIT Act

If you included in your deductible expenses the costs of acquiring or producing assets on your own, and were subsequently required to classify them as fixed assets or intangible assets, you should then pay the applicable interest amounts and report them in your tax return. Such interest is calculated for the period from the date the expenses for acquiring or producing assets on your own were included in deductible expenses, until the date on which their period of use exceeded one year, or until the date they were classified as fixed assets or intangible assets, if this occurred before the end of one year.

Section Q of the PIT-36 tax return applies to individuals who:

1. earn income without the intermediation of tax remitters:

• from employment abroad,
• from foreign pensions and disability benefits,
• from sources specified in Article 13 points 2, 4 and 6-9 of the PIT Act, subject to Article 44 sec. 1 point 1

If you have obtained the above-mentioned income, you are obliged, without being requested to do so, to pay income tax advances during the tax year. The advances will be reported in the PIT-36 return, Section Q.

The titles specified in Art. 13 points 2, 4 and 6-9 of the PIT Act include:

• income from personal artistic, literary, scientific, coaching, educational and journalistic activities, including participation in competitions in the fields of science, culture, art and journalism, as well as income from sports activities, sports scholarships awarded on the basis of separate regulations and income of referees from conducting sports competitions (point 2);
• income from the activities of Polish arbitrators participating in arbitration proceedings with foreign partners (point 4);
• income of individuals who have been commissioned by a state or local government authority or administration, a court or a prosecutor, under relevant regulations, to perform specific activities, in particular income of experts in court, investigation and administrative proceedings and tax remitters, subject to Article 14 sec. 2 point 10 of the PIT Act, and collectors of public law receivables, as well as income from participation in committees appointed by state or local government authorities or administrations, with the exception of income referred to in point 9 of Article 13 of the PIT Act (point 6);
• income received by individuals, regardless of the manner of their appointment, who are members of management boards, supervisory boards, committees or other decision-making bodies of legal persons (point 7)
• income received by members of the National Media Council (point 7a);
• income from the performance of services, under a contract of mandate or a contract for specific work, obtained exclusively from:
  • a natural person conducting business activity, a legal person and its organisational unit, and an organisational unit without legal personality,
  • the owner (possessor) of real estate in which premises are rented, or the manager or administrator acting on their behalf – if the taxpayer performs those services exclusively for the purposes related to that real estate,
  • an inherited enterprise

- with the exception of income obtained under contracts concluded as part of the taxpayer's non-agricultural business activity and income referred to in point 9 of Article 13 of the PIT Act (point 8);

o income obtained under business management agreements, management contracts or similar agreements, including income from such agreements concluded as part of the taxpayer's non-agricultural business activity – with the exception of income referred to in point 7 of Article 13 of the PIT Act (point 9);

2. obtained income from other sources referred to in Article 10 sec. 1 point 9 of the PIT Act, under a contract to which the provisions of civil law concerning a contract of mandate or a contract for specific work apply;

3. are resident in Poland and are subject to tax on their total income (revenue) regardless of the location of the sources of income (unlimited tax liability), and are temporarily staying abroad and earn income from sources located outside Poland.

The persons referred to in points 1 and 3 are required to calculate their income tax advance themselves and make the payment.

The payment must be made, respectively:

• by the 20th day of the month following the month in which the income was earned, and for December – before the deadline for filing the tax return, applying the lowest tax rate specified in the scale referred to in Article 27 sec. 1 of the Act; when determining the income on which the tax advance is to be calculated, the taxpayer has the right to take into account monthly costs of obtaining income in the amount specified in Article 22 sec. 2 or 9 of the PIT Act and the contributions paid in a given month, referred to in Article 26 sec. 1 sec. 2 or 2a of the PIT Act. When calculating the tax advance, the taxpayer may apply a higher tax rate specified in the scale referred to in Article 27 sec. 1 of the PIT Act;
• by the 20th day of the month following the month in which the person returned to the country. If the payment deadline falls after the end of the tax year, the tax due is payable before the deadline for filing the tax return. The rules above apply to the calculation of the tax advance due.

Persons referred to in point 2, i.e. those who obtained income from other sources referred to in Article 10 sec. 1 point 9 of the PIT Act, under a contract to which the provisions of civil law concerning contracts of mandate or specific task contracts apply, may pay monthly tax advances during the tax year, applying the lowest tax rate specified in the scale referred to in Article 27 sec. 1 of the PIT Act. When calculating the tax advance, a higher tax rate specified in the scale referred to in Article 27 sec. 1 of the PIT Act may be applied. Taxable income is considered to be the income earned in a given month, less the costs of obtaining it specified in Article 22 sec. 9 point 6 of the PIT Act. Monthly advance payments should be paid into the account by the 20th day of the month following the month in which the income was earned, and for December – before the deadline for filing the tax return.

Depending on your needs, you may be required to attach additional information to your tax return. If you fill in the relevant sections of the return in the Twój e-PIT service, the attachment will be generated automatically.

PIT/B is information about the amount of income (loss) from non-agricultural business activity for the tax year.

PIT/BR is information about the deduction from the tax base of the costs of obtaining income incurred for research and development activities for the tax year.

PIT/DS for the tax year is submitted by taxpayers who earn income or incur losses from special branches of agricultural production and who determine their income on the basis of accounting books or a tax revenue and expense ledger.

PIT/IP for the tax year is submitted by taxpayers who earn income or incur losses from eligible intellectual property rights.

PIT/SE is information on the amount of income earned from business activities conducted based on a permit in a special economic zone or based on the decision on support for the tax year.

PIT/D is submitted by taxpayers who, based on the acquired rights, benefit from the deduction of housing expenses.

PIT-2K is submitted by taxpayers who used interest relief deductions for the first time in 2025.

PIT/M is information about the income of minor children who are subject to joint taxation with their parents' income.

PIT/O is submitted by taxpayers who benefit from income or tax deductions for the tax year.

PIT/ZG forms are submitted by taxpayers who earn income outside the country. The information should show the amount of income/revenue earned abroad and the tax paid there.

PIT/Z is information about the amount of income (loss) from non-agricultural business activity conducted by taxpayers who benefit from the exemption under Article 44 sec. 7A of the PIT/MIT Act – it provides information on fixed assets and the tax base submitted by a taxpayer obliged to pay tax on income from a fixed asset being a building

PIT/PM is information on the market value of an asset temporarily transferred outside the territory of the Republic of Poland.

PIT/NZI is information on the market value of an asset determined in a Member State of the European Union for the purposes of taxation equivalent to tax on earnings from unrealised gains.

A certificate of residence is a certificate of residence for tax purposes, issued by the competent tax authority in accordance with the taxpayer's place of residence.

If your tax return shows an overpayment, in this section you can indicate an account other than the one related to your business activity to which the overpayment should be refunded.

You may only specify an account of which you are the holder (co-holder). It is only possible to indicate an account owned (co-owned) by your spouse if you file a joint tax return. The account indicated updates the account previously reported to the tax office.

If you have a Large Family Card, please indicate this in your tax return. This information will allow you to receive your tax refund faster. However, please note that this is only possible if you submit your tax return by electronic means.

You can also include your telephone number or email in your tax return. This will allow the tax office contact you easily regarding your tax return. However, providing this information is not mandatory. You do not have to if you do not want to.

A certificate of residence confirms your place of residence for tax purposes.

You are required to submit it if you are resident for tax purposes in a European Union country other than Poland, in the European Economic Area or in the Swiss Confederation and, pursuant to Article 45 sec. 7a of the PIT Act, you have chosen the method of taxation provided for the income of spouses, single parents or income specified in Article 29 sec. 1 of the PIT Act, you want to be taxed according to the tax scale. As it is not possible to attach external attachments in the Twój e-PIT service, please send your certificate of residence via a separate channel (e.g. as an attachment to a general letter in the e-Tax Office).