The TIN (Taxpayer Identification Number) is the appropriate identifier for you.

You should correct your tax return if:

• it contains arithmetic errors or obvious mistakes,
• you have completed it incorrectly or there are doubts as to whether the information it contains is correct.

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 end of:

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

If, in the course of tax proceedings concerning tax avoidance, you submit a correction to the return, submit together with the correction a justification of the reasons for its submission (Article 81b § 1a and § 1f of the Tax Ordinance Act).

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 sec. 7a of the Act (tax credit), whether you paid advances in a simplified form or on a quarterly basis.

The return relief covers revenue from the following sources:

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

The exemption is granted to taxpayers who relocated their place of residence to the territory of Poland after 31 December 2021, as a result of which they are subject to unlimited tax liability in Poland.

The amount of revenue exempt from tax 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 lump-sum 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 to benefit from this relief, remember that you may use the exemption for four consecutive tax years.

You decide when you want to start using the relief:

• either starting from the year in which you relocated your place of residence,
• or from the beginning of the following year.

The relief for 4+ families covers revenue from:

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

The amount of revenue exempt from tax under the relief for 4+ families 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 revenue covered by the exemption under the relief, do not include revenue subject to lump-sum income tax under the PIT Act, revenue exempt from income tax, or revenue on which tax collection has been waived under the provisions of the Tax Ordinance Act.

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 district administrator, and, in the case of adult children in education – you fulfilled your maintenance obligation or acted as a foster family.

Remember! 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:

• 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, you are entitled to the relief 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 revenue 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% on monetary capital under Article 30b of the PIT Act, or revenue 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 ruling appointing a foster family or an agreement concluded between the foster family and the district administrator;
4. a certificate confirming that an adult child attends school.

The relief for working seniors covers revenue from:

• from a service relationship, an employment relationship, home-based work, a cooperative employment relationship,
• from contracts of mandate concluded “with a company”,
• from maternity benefits,
• from non-agricultural business activity (taxed according to the scale, 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 sec. 1 point 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 revenue exempt from tax under the relief for working seniors is PLN 85,528 per year. When determining the amount of revenue covered by the exemption under the relief, do not include revenue subject to lump-sum income tax under the PIT Act, revenue exempt from income tax, or revenue on which tax collection has been waived under the provisions of the Tax Ordinance Act.

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

Important! If in a single year you are entitled to several of the above-mentioned reliefs and the relief for young people, the total tax-exempt revenue shown in all tax returns regarding these reliefs cannot exceed PLN 85,528 in the tax year.

In a situation where, in the same tax year:

1. you have earned revenue from an employment relationship and similar relationships, in respect of which you have used (in whole or in part) the return relief, the relief for young people, the relief for 4+ families or the relief for working seniors,
2. you make use of the 50% deductible costs referred to in Article 22 sec. 9 points 1-3 of the PIT Act (e.g. in respect of a licence fee).

– then, due to the application of the above reliefs to revenue from an employment relationship and similar relationships, the 50% deductible costs referred to in Article 22 sec. 9 points 1–3 of the PIT Act may not exceed PLN 120,000 minus the amount of revenue from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to revenue:

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

In the PIT-36L tax return, you report revenue, tax-deductible costs, and advance payments
from business activity for which you have chosen flat tax taxation.

In the Twój e-PIT service, you fill in the revenue and costs from business activity in the available wizards, and we will automatically attach the PIT/B attachment to the tax return being filled in. The attachment will be visible in the tax return preview.

You transfer data from the tax revenue and expense ledger or accounting books.

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

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

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 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. The attachment will be visible in the tax return preview.

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

If in the submitted tax return you show income and tax paid abroad, the Twój e-PIT service will automatically attach the PIT/ZG attachment to the PIT-36L tax return. The attachment will be visible in the tax return preview. If in the tax year you obtained income in different countries, the PIT/ZG attachment will be attached separately for each country where you obtained income.

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 or 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 tax in Poland income (revenue) obtained outside Poland, including that from rental, lease, or conducted business activity. 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 obtained income in a country with which Poland has not concluded a double taxation avoidance agreement, the proportional deduction method applies.

Due to changes introduced under the MLI Convention to individual double taxation avoidance agreements, you should check at the beginning of each tax year which method applies to the income (revenue) you earn.

More information is available at:

https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/wykaz-umow-o-unikaniu-podwojnego-opodatkowania/

In the PIT-36L tax return, you only report revenue to which the proportional deduction method applies. The exemption with progression method does not affect the 19% flat tax rate.

The proportional deduction method imposes an obligation to disclose income obtained abroad, regardless of whether you obtained income both in the country and abroad, or only outside 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.

Revenue earned in foreign currencies must be converted into Polish zlotys using the average exchange rate of the National Bank of Poland as at the last business day preceding the day on which the revenue was earned.

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 on PLN 50,000 = PLN 9,500
6. foreign tax to be deducted from Polish tax: PLN 9,500 x PLN 20,000 : PLN 50,000 = PLN 3,800
7. tax to be paid in Poland: PLN 5,700 - PLN 3,800 = PLN 1,900 minus any advance payments made in Poland.

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 deduct it from the same source from which it was incurred. You are entitled to deduct the loss from income in the next five consecutive tax years.

When settling a loss, you may make a one-off reduction of income in one of the next five consecutive tax years by the amount of the loss incurred, 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 amount of the reduction in any of these years may not exceed 50% of the amount of the loss (Article 9 sec. 3 of the PIT Act).

In the PIT-36L tax return, you can deduct a loss incurred from:

• from business activity,
• special branches of agricultural production.

You cannot deduct losses from business activity if you benefit from an exemption of revenue from taxation. Income

You may deduct from 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, not deducted in other tax returns.
• 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. The above agreements should also provide for the right of the Polish tax authority to obtain tax information from the tax authority of the country where you paid these contributions.

In the PIT-36L tax return, you cannot deduct social security contributions:

• which were deducted from income taxed on general principles according to the tax scale,
• 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 refunded 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 paid in that state.

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 exempt from tax under Article 21 sec. 1 of the PIT Act, including:

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

If in the tax year you obtained both exempt and taxed income, from the total amount of social security contributions paid, you may deduct the percentage share of taxable revenue in the total of such revenue and exempt revenue applicable in your case.

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

The health insurance contribution paid in 2025 on account of business activity taxed with a flat tax for yourself and for cooperating persons, you may alternatively:

• include in tax-deductible costs, or
• deduct from income.

The annual limit of health insurance contributions settled for 2025 is PLN 12,900.

You decide whether you settle contributions:

• entirely in tax-deductible costs,
• entirely as a deduction from income,
• partly included in tax-deductible costs, and partly deducted from income.

If during the year you paid tax advances in a simplified form, you could have reduced these advances already during the year by 19% of the health insurance contribution paid in a given month.

Remember! The above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so https://www.podatki.gov.pl/media/9767/_poradnik_zasady_rozliczania_skladki_na_ubezpieczenie_zdrowotne_przez_przedsiebiorcow.pdf.

Apart from the maximum deduction amount, the rules for settling the health insurance contribution for 2025 are analogous to those for 2024.

In the Twój e-PIT service, you supplement the tax return with the reliefs and deductions to which you are entitled, and the appropriate attachment (e.g., PIT/O) is attached automatically. The attachment will be visible in the tax return preview.

The relief consists of deducting from income the expenses incurred by you for the implementation 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 and domestic hot water preparation as well as heating residential buildings;
• an improvement resulting in a reduction of primary energy losses in local district heating networks and the local heat sources supplying them, 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 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 expense 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 cannot exceed PLN 53,000 in relation to all thermal modernisation undertakings carried out by you in individual buildings of which you are the owner or co-owner.

In the Twój e-PIT service, based on the data you entered into the prepared tax return, a PIT/O attachment will be generated, which will be automatically attached to the tax return. The attachment will be visible in the tax return preview.

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.

If you do not complete the project within the three-year period, you are obliged to repay 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 business activity, within the meaning of Article 8 sec. 6 of the Act of 13 October 1998 on the Social Insurance System), you can benefit from an increased deduction limit, which for 2025 is 1.8 times the average monthly remuneration, i.e. for 2025 PLN 15,611.40.

Repayment.

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 excess over the deduction limit applicable in that year is subject to deduction in subsequent years.

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.

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 who is not exempt from this tax.

You may deduct the expenses for conservation work, restoration work or construction works on an immovable monument only after the works have been completed.

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 share a joint marital property regime, 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.

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

• - on general principles according to the tax scale,
• with a flat tax.

The preference involves the possibility of taxing income from intellectual property rights subject to protection (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. The attachment will be visible in the tax return preview.

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.

If your activity involves research and development, you have the right to deduct from the tax base expenses previously included in tax-deductible costs.

The list of costs is indicated in Article 26e sec. 2 of the Personal Income Tax Act.

You can benefit from the preference after the end of the tax year by showing the costs in the dedicated items of the tax return prepared for you, and in the Twój e-PIT service, the PIT/BR attachment will be automatically attached to it. The attachment will be visible in the tax return preview.

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 Act – 200% of eligible costs;
• you have 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, a right from the registration of an industrial design, 200% of other eligible costs;
• if you are a taxpayer other than the above – 100% of eligible costs.

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

However, if in the tax year 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (Article 26e of the PIT Act).

This relief consists of the option to deduct an amount constituting 30% of the sum of the costs of:

• 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:

• on general principles according to the tax scale,
• with a flat 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-36L tax return submitted after the end of the year.

If for 2025 you incurred a loss or the amount of income is lower than the amount of the deduction to which you are entitled, you have the right to settle the incurred expenses in tax returns submitted for the six consecutive tax years immediately following the year in which you used or had the right to use the deduction.

Note! The above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (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.

Under this relief, you may settle the following costs:

• 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.
• of 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 conduct business activity taxed:

• under general rules according to the 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (Article 26gb of the PIT Act).

If you run a business, you may deduct from the tax base an amount constituting 50% of the tax-deductible costs incurred for activities:

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

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

You are not entitled to deduct tax-deductible costs incurred for activities supporting higher education and science if you are the founder of a higher education institution.

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 incurred deductible costs 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (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 allows for the deduction from the tax base of expenses incurred for:

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

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

• if, on the basis of separate regulations, you benefit from an exemption from the obligation to record revenue using 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 have 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please carefully read the conditions necessary to do so.

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:

• on general principles according to the tax scale,
• with a flat 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 can make the deduction in the tax return submitted after the end of the year. To benefit from the relief, you should 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (Article 52jb of the PIT Act).

If you obtain income taxed:

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

you incurred expenses for the acquisition or taking 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 taking 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 expenses incurred by the taxpayer for the acquisition or taking up of shares in an ASI or a capital company in which the ASI holds or will hold shares. However, the deduction amount cannot exceed PLN 250,000 in a tax year.

The deduction is shown in the PIT/O attachment to the tax return. In the Twój e-PIT service, you fill in the reliefs and deductions in the prepared tax return, and we will attach the PIT/O attachment to the tax return automatically. The attachment will be visible in the tax return preview.

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

If you are an entrepreneur and during the year you employed a soldier of the Territorial Military 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 Military 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 Military 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 Military 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 Military 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 Military 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 Military 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. However, remember that you can make deductions in individual years only up to the amount of income obtained from business activity.

You determine the length of service of a soldier of the Territorial Military Service or a soldier of the Active Reserve 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 above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please read carefully the conditions necessary to do so (Article 26he of the PIT Act).

Important! In the Twój e-PIT service, you fill in the appropriate items, and we will attach the PIT-WOT attachment to the tax return automatically. The attachment will be visible in the tax return preview.

If in 2025 you obtained revenue outside the country, and Poland has concluded a double taxation avoidance agreement with that state based on the proportional deduction method, you have the right to use 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 (revenue) 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 progression method (according to 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 18 December 2024 on determining countries and territories engaging in harmful tax competition in the scope of personal income tax https://www.dziennikustaw.gov.pl/DU/2024/1929.

In Part K, 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 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 M of the PIT-36L tax return concerns persons who do not have a place of residence in the territory of 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 lump-sum 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. Advance payments must be reported in PIT-36L, in section M.

Art. 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 business 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.

In section N, you should report the amounts of interest accrued in accordance with Article 22e sec. 1 point 4 and sec. 2 of the PIT Act.

If you included expenses for the acquisition or self-production of assets in tax-deductible costs, and then were obliged to classify them as fixed assets or intangible assets, then you should report them in the tax return and pay the appropriate amounts of interest. Such interest is calculated for the period from the date the expenses for acquiring or producing assets on your own were included in tax-deductible costs, 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.

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. The attachment will be visible in the tax return preview. 

• 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 tax-deductible costs incurred for research and development activities for the tax year.
• Submit PIT/DS if you obtained income or incurred a loss from special branches of agricultural production.
• Submit PIT/IP if you obtained income or incurred a loss from qualified 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.
• Submit PIT/ZG if you obtained revenue outside the country. In the information, indicate the amount of revenue/income obtained from abroad and the tax paid there.
• PIT/Z is information on the amount of income (loss) from non-agricultural business activity. Submit this information if you benefit from an exemption under Article 44 sec. 7A of the Act.
• PIT/MIT – provides information on fixed assets and the tax base submitted by a taxpayer obliged to pay tax on revenue 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 income from unrealised gains.

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).Remember that the indicated account updates the one 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 address in the tax return, thanks to which the tax office will be able to easily contact you regarding the submitted tax return. However, providing this information is not mandatory. You do not have to if you do not want to.