Questions and answers

No, you can print the tax return only after submitting it to the tax office.

Your e-PIT is an annual tax return prepared and provided by the National Revenue Administration (KAS) for individuals on the PIT-28, PIT-36, PIT-36L, PIT-37, and PIT-38 forms.

Individuals who meet the relevant criteria can also use PIT-OP declaration and PIT-DZ information relating to children eligible for the relief for families 4+, available in the service.

To add tax reliefs and deductions, simply enter them in the relevant fields. These will be automatically transferred to the tax return and taken into account when calculating the tax liability

The Your e-PIT service is available on the e-Tax Office portal at: https://www.podatki.gov.pl/e-urzad-skarbowy/ 24/7, all year round.

Starting from 15 February each year, tax returns and PIT-DZ information for the previous year will be available, along with PIT-OP declaration for eligible individuals.

The Your e-PIT service is available to taxpayers reporting their revenue on the PIT-37 or PIT-38 forms (e.g. from employment contracts, contracts of mandate, contracts for specific work, or capital gains) and on the PIT-28, PIT-36, and PIT-36L forms (e.g. individuals reporting revenue from lease, business activities or special branches of agricultural production).  

The service is also available to individuals submitting PIT-OP declarations and PIT-DZ information.    

No, using the Your e-PIT service is not obligatory. You decide how you want to file your tax return.

If you choose a method other than Your e-PIT, there is no need to reject the return available in the service. The tax office will consider the return you submit on your own.

No. Using the Your e-PIT service requires no installation of additional software or application. All you need is a computer or mobile device with Internet access. However, to access all features of the Your e-PIT service, ensure your browser is updated to the latest version and cookies are cleared.

No, the Your e-PIT service does not offer tax returns for minors.

Yes. Revenue from non-registered activities can be settled in the Your e-PIT service using the PIT-36 form, which will also include revenue resulting from information from tax remitters, e.g. the employer. Revenue from non-registered activities has to be entered by the taxpayer.

Yes. The Your e-PIT service provides both PIT-37 and tax returns for business activities, regardless of the taxation method.

No. The Your e-PIT service does not send individual notifications about prepared PIT returns.

The Your e-PIT service is available on the e-Tax Office portal at: https://www.podatki.gov.pl/e-urzad-skarbowy/. Prepared returns will be available from 15 February.

You can log in to the Your e-PIT service in two ways:

• via login.gov.pl (Trusted Profile, mObywatel app, e-ID, or through electronic banking),
• with your tax data.

More information about logging in is available at: https://www.podatki.gov.pl/e-urzad-skarbowy/logowanie-do-e-us/ and in the FAQ section on LOGGING IN AND SUBMISSION.

No. In this case, the return provided in the Your e-PIT service will be automatically cancelled, and only the tax return submitted by you will be visible in the tax office.

Tax returns provided in the Your e-PIT service are prepared based on data collected by the revenue administration.

PIT-37

Information presented in PIT-37 includes:

• data from correct information from employers/tax remitters, including, among others, information on tax-exempt revenue, i.e. youth relief, return relief, return for families 4+, relief for working seniors, and the amount of contributions to trade unions collected by the tax remitter;
• bank account number (only if the tax return results in overpayment);
• information on child reliefs reported in the tax return for the previous year, provided that the conditions for claiming child relief in the tax return you are filing are met;
• KRS number of the public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still on the list of OPPs).

You may change or update your data in the Your e-PIT service.

If you want to apply other reliefs or deductions, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses, you should fill in this information yourself.

PIT-38

Information presented in PIT-38 includes data from correct PIT-8C forms sent by tax remitters. If you reported a tax loss in the previous year’s tax return, we will also include it in the prepared tax return. When filing in the Your e-PIT service, you can also include yourself losses carried forward.

If you indicated the KRS number of an OPP in the previous year, and the tax due allows for donating 1.5% of your tax, we will also include the data of this organization in the prepared PIT-38 (provided that the indicated OPP is still on the list of OPPs).

PIT-28

Information presented in PIT-28 includes information on the lump-sum tax paid to the tax office account and the bank account number (if the tax return results in overpayment).

Depending on the source, you should fill in yourself:

• revenue from business activity, social and health insurance premiums, and the amount of the lump-sum tax due;
• revenue from ordinary lease, ordinary sublease, usufructuary lease, usufructuary sublease or under other contracts of a similar nature, or
• revenue from the sale of processed plant and animal products.

You can also fill in tax reliefs and deductions you are entitled to that do not result from information held by the revenue administration, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses.

If you indicated the KRS number of an OPP in the previous year, and the tax due allows for donating 1.5% of your tax, we will also include the data of this organization in the prepared PIT-28 (provided that the indicated OPP is still on the list of OPPs).

PIT-36

Information presented in PIT-36 includes:

• data from correct information sent by tax remitters, including, among others, information on tax-exempt revenue, i.e. youth relief, return relief, return for families 4+, relief for working seniors, and the amount of contributions to trade unions collected by the tax remitter;
• amounts of income tax advance payments made to the tax office account;
• information on child reliefs reported in the tax return for the previous year, provided that the conditions for claiming child relief in the tax return you are filing are met;
• KRS number of the public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still on the list of OPPs).

In your tax return, you should fill in yourself:

• revenue earned without the involvement of a tax remitter;
• revenue, tax-deductible expenses and advance payments due, as well as social insurance premiums paid by you (not included in other tax returns) related to business activity or special branches of agricultural production;
• revenue from the sale of processed products and revenue from non-registered business activity.

You can also fill in tax reliefs and deductions you are entitled to, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses.

Since 2023, it has been possible to settle in the Your e-PIT service revenue from business activity or special branches of agricultural production subject to flat tax. 

PIT-36L

Information presented in PIT-36L includes:

• amounts of income tax advance payments made to the tax office account;
• the KRS number of a public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still eligible to receive 1.5% of your tax).

In this tax return, you should fill in yourself:

• revenue from business activity or special branches of agricultural production;
• tax-deductible expenses related to this revenue;
• advance payments due, and
• social and health insurance premiums paid by you (not included in other tax returns).

You can also fill in tax reliefs and deductions you are entitled to, e.g. expenses incurred for rehabilitation, thermal modernization, or contributions to the individual pension security account (IKZE).

Yes, but not all of them. The Your e-PIT service provides access to the following tax returns submitted for:

• 2018 – PIT-37, PIT-38, and PIT-OP (archived documents);
• 2019-2021 – PIT-36, provided that during this period you were not required to settle revenue from business activity or special branches of agricultural production; PIT-28, provided that you were not required to settle revenue from business activity subject to lump-sum tax; PIT-37, PIT-38, and PIT-OP;
• 2022 – PIT-36, provided that during this period you were not required to settle revenue from business activity or special branches of agricultural production; PIT-28, provided that you were not required to settle revenue from business activity subject to lump-sum tax; PIT-37, PIT-38, and PIT-DZ information and PIT-OP declaration;
• 2023 – PIT-36, PIT-36L, PIT-28, PIT-37, PIT-38, and PIT-DZ information and PIT-OP declaration.

If the amount of your tax allows for the donation of its 1.5% and the public benefit organization (OPP) to which you donated 1.5% of your tax last year is still on the list of OPPs, the KRS number of this organization will be included in the tax return prepared in the Your e-PIT service. If you indicated a specific purpose in the tax return for the previous year, the same specific purpose will be shown in the prepared tax return. Remember that you can always change the KRS number of the OPP and the specific purpose.

No, a PIT-37 or PIT-38 return with changes made to it will not be automatically accepted. If you make changes to the tax return prepared in the Your e-PIT service, for example, change the KRS number of the public benefit organization (OPP), bank account, address of residence, or add information on reliefs you are entitled to, but do not accept and send the return, the return with your changes will not be automatically accepted.

After making changes, you need to accept them and send the tax return or file it in another form by the submission deadline.

If you do not do this, the tax return prepared by the revenue administration (without your changes) will be automatically accepted, unless it was rejected in the Your e-PIT service or filed by you in another form (paper or electronic). Following automatic acceptance, you have the right to amend the submitted tax return until the statute of limitations expires.

Yes. In this case, the service will provide PIT-36 with income from employment included. You have to remember, however, to fill in yourself your revenue from business activity (even if it was “zero”).

After logging into the Your e-PIT service, you will be redirected to the “Submit PIT” tab, where you will see the tax returns prepared for you for the current filing year.

If you are filing:

PIT-37:

• you can accept and send it unchanged
• you can make changes, for example:
  • change the filing method to joint with a spouse or as a single parent,
  • change or indicate a public benefit organization (OPP) to donate 1.5% of your tax, and indicate a specific purpose,
  • change the data in the child relief or add this relief,
  • add deductions, for example: on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE),
  • provide or change the bank account number for the tax refund,
  • change/update your address of residence and the competent tax office

- and finally accept and submit the amended tax return.

Remember that in both the first and second case, you must verify whether the tax return has been successfully submitted and ensure that you can download the Official Confirmation of Receipt (UPO). The time for refunding any overpayment is counted from the moment the tax return is received in the KAS systems. If your return shows tax to be paid, you can make the payment directly in the Your e-PIT service (payment deadline expires on the last day of the filing period). However, this is only possible if your bank offers such an option.

• you can also reject the prepared tax return and file it yourself in another form; in this case, the tax return prepared in the Your e-PIT service will not be taken into account.

If the information from the tax remitters shows only tax-exempt revenue (youth relief, return relief, relief for families 4+, relief for working seniors), your tax return will not be automatically accepted;

• you can also do nothing — after the deadline for submitting the tax return, the prepared tax return will be automatically accepted. This will mean that it has been submitted.

PIT-38:

• you can accept and send it unchanged
• you can make changes to the tax return, for example:
  • report losses carried forward,
  • change or indicate a public benefit organization (OPP) to donate 1.5% of your tax, and indicate a specific purpose,
  • provide or update the bank account number to which any overpayment is to be transferred

- and finally accept and submit the amended tax return.

Remember that in both the first and second case, you must verify whether the tax return has been successfully submitted and ensure that you can download the Official Confirmation of Receipt (UPO). The time for refunding any overpayment is counted from the moment the tax return is received in the KAS systems. If your return shows tax to be paid, you can make the payment directly in the Your e-PIT service to you micro-account indicated in the service. The payment deadline expires on the last day of the filing period. However, this is only possible if your bank offers such an option.

• you can also reject the prepared tax return and file it yourself in another form; in this case, the tax return prepared in the Your e-PIT service will not be taken into account;
• you can also do nothing — after the deadline for submitting the tax return, the prepared tax return will be automatically accepted. This will mean that it has been submitted.

PIT-36:

• you can accept and send it unchanged;
• if you have registered business activity or special branches of agricultural production (even if the activity is suspended), or if you earned revenue without the involvement of a tax remitter, revenue from the sale of processed plant and animal products, or revenue from non-registered business activity, you can complete the tax return by reporting revenue, tax-deductible expenses, and advance tax payments;
• you can also:
  • report losses carried forward,
  • change the filing method to joint with a spouse or as a single parent,
  • change or indicate a public benefit organization (OPP) to donate 1.5% of your tax, and indicate a specific purpose,
  • change the data in the child relief or add this relief, if eligible,
  • add reliefs, exemptions or deductions, such as those related to business activity, donations, expenses incurred for rehabilitation, thermal modernization, or contributions to the individual pension security account (IKZE),
  • for revenue from business activity or special branches of agricultural production, complete information on the tax due and verify the reported payments;

- and finally accept and submit the amended tax return.

 Remember that, in all cases, you must verify whether the tax return has been successfully submitted and ensure that you can download the Official Confirmation of Receipt (UPO). The time for refunding any overpayment is counted from the moment the tax return is received in the KAS systems. If your return shows tax to be paid, you can make the payment directly in the Your e-PIT service (payment deadline expires on the last day of the filing period). However, this is only possible if your bank offers such an option.

• you can reject the prepared tax return and file it yourself in another form. In this case, the tax return prepared in the Your e-PIT service will not be taken into account.

Remember! The PIT-36 return is not automatically accepted!

 PIT-36L:

• you must report yourself in the tax return your revenue, tax-deductible expenses related to business activity or special branches of agricultural production conducted in your own name or within a partnership, as well as the amounts for social and health insurance premiums, provided they were not recognized as tax-deductible expenses—even if the business activity is suspended;
• you can report losses carried forward,
• you can change or indicate a public benefit organization (OPP) to donate 1.5% of your tax, and indicate a specific purpose;
• you can add reliefs, exemptions or deductions related to your business activity, thermal modernization, or contributions to the individual pension security account (IKZE),

- and finally accept and submit the amended tax return.

Remember that in both the first and second case, you must verify whether the tax return has been successfully submitted and make sure you can download the Official Confirmation of Receipt (UPO). The time for refunding any overpayment is counted from the moment the tax return is received in the KAS systems. If your return shows tax to be paid, you can make the payment directly in the Your e-PIT service (payment deadline expires on the last day of the filing period). However, this is only possible if your bank offers such an option.

• you can reject the prepared tax return and file it yourself in another form.

In this case, the tax return prepared in the Your e-PIT service will not be taken into account.

Remember! The PIT-36L return is not automatically accepted!

PIT-28:

• you must complete your tax return with:

- revenue from business activity conducted in your own name or within a partnership,

- revenue from ordinary lease, usufructuary lease, or

- revenue from the sale of processed plant and animal products;

- social insurance premiums paid, provided they were not deducted in another tax return;

- health insurance premiums paid;

- amounts of lump-sum tax due;

• you can report losses carried forward;
• you can change or indicate a public benefit organization (OPP) to donate 1.5% of your tax, and indicate a specific purpose;
• you can add tax reliefs and deductions you are entitled to, such as donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE);
• you can verify and amend the lump-sum tax payments indicated in the tax return;
• you can provide or update the bank account number to which any overpayment is to be transferred

- and finally accept and submit the amended tax return.

Remember that in both the first and second case, you must verify whether the tax return has been successfully submitted (received the 200 status) and make sure you can download the Official Confirmation of Receipt (UPO). The time for refunding any overpayment is counted from the moment the tax return is received in the KAS systems. If your return shows tax to be paid, you can make the payment directly in the Your e-PIT service. The payment deadline expires on the last day of the filing period. However, this is only possible if your bank offers such an option.

• you can reject the prepared tax return and file it yourself in another form. In this case, the tax return prepared in the Your e-PIT service will not be taken into account.

Remember! The PIT-28 return is not automatically accepted!

The PIT-28 return prepared in the Your e-PIT service includes the lump-sum tax amounts you have paid to the tax office. These amounts are also shown in the “Source Data” tab under “Payments”. Payments are shown for the months or quarters of the relevant year, depending on the selected tax payment method.

No. No tax return is filed for a deceased person.

Always enter your current address of residence as at the date of filing the tax return.

Yes. Starting with tax returns for 2023, it has been possible to settle in the Your e-PIT service also revenue from business activity, regardless of the taxation method.

Yes. In the Your e-PIT service, you can indicate tax reliefs and exemptions you are entitled to. Such reliefs and deductions will be taken into account in tax calculation.

No.  It is not possible to settle an inherited enterprise in the Your e-PIT service.

Yes. If your business activity is taxed on general terms according to the tax scale, you can settle revenue from employment and that from business activity on the PIT-36 form.

If you have chosen another taxation method and do not earn other revenue, you can settle your revenue from employment on the PIT-37 form. Depending on the chosen taxation method, you can settle revenue from business activity:

- on the PIT-36L form in the case of flat tax, or

- on PIT-28 form in the case of lump-sum tax on recorded revenue.

Yes. Depending on the chosen taxation method, you can settle revenue from special branches of agricultural production in the Your e-PIT service:

• on the PIT-36 form in the case of taxation on general terms (according to the tax scale), or
• on the PIT-36L form in the case of flat tax.

In this case, you should use the PIT-36 form to settle all taxable revenue. Declare the revenue earned for cleaning in the “Other Sources” section.

If you received PIT-11A and:

• you did not earn revenue taxed according to the tax scale without the involvement of a tax remitter (e.g. revenue from business activity, foreign revenue), or
• you are not filing jointly with your spouse who earned revenue taxed according to the tax scale without the involvement of a tax remitter (e.g. revenue from business activity, foreign revenue)

file PIT-37.

You should file PIT-36. Enter the revenue earned and costs incurred as part of non-registered business activity in section E: “Non-registered business activity specified in Article 20(1ba) of the Act”.

You should file PIT-36. Enter the sale amount and any costs in section E: “Sale of items specified in Article 10(1)(8)(d) of the Act”. If you earned other revenue (income) taxed according to the tax scale (e.g. from employment, contracts of mandate), report them in PIT-36 as well.

To log in to the Your e-PIT service, go to the website:  https://www.podatki.gov.pl/e-urzad-skarbowy/ .

You can log in to the service in two ways:

• via Trusted Profile (PZ), mObywatel app, e-ID, or through electronic banking,
• with your tax data.

Your e-PIT is a very simple and convenient way to submit your tax return to the tax office.

To log via Trusted Profile (Login.gov.pl):

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl, select the “Trusted Profile" tile
• in the login window, enter your username or e-mail and password as required
• enter the code in the window that appears on the login screen (the code will be sent via SMS to the phone number you provided)
• click “Confirm”.

For more information about the Trusted Profile, visit www.gov.pl/web/gov/zaloz-profil-zaufany

To log via the mObywatel application:

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl, click the “mObywatel application” tile
• log in to the mObywatel application
• select mObywatel (mTożsamość)
• follow the on-screen instructions to scan the code
• scan the QR code using the mObywatel application.

When logging in on a smartphone:

• expand the menu at pl
• select Log in to e-Tax Office
• click “Login.gov.pl” – the login app
• at login.gov.pl, click the “mObywatel application” tile
• copy the QR code
• log in to the mObywatel application
• select mObywatel (mTożsamość)
• from the bottom menu, select “Send” and then “To an institution or company”
• paste the copied code from the clipboard, click Done, then Confirm, and Ok
• do not close the mObywatel application and return to the e-Tax Office window.

To log in via the mObywatel app, activate it using the Trusted Profile.

To log in through electronic banking:

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl, click the “Electronic banking” tile
• in the login window, select the tile with your bank’s logo
• in the login window on the bank's website, enter your username and password
• follow the instructions displayed on your bank’s website to log in to the e-Tax Office.

To log in using e-ID:

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl, click the “e-ID” tile
• select the device to log in:
  • smartphone with NFC and the eDO App

or

• computer with a connected NFC reader.

If you choose a smartphone:

• open the eDO App mobile application
• scan the QR code or enter the number below the code
• click “CONFIRM” if everything is correct
• enter the 6-digit CAN number
• place your e-ID card near your phone
• enter the 4-digit PIN1 code.

The eDO App can also be used when logging in to the electronic service on your phone.

If you choose a computer with a connected NFC reader:

• first, make sure that:
  • the NFC reader is connected to your computer,
  • the e-ID software is installed
  • the e-ID is placed near the reader
  • the CAN number is entered in the e-ID software
• click the “Log in” button
• click OK in the identification certificate window
• enter the 4-digit PIN1 code in the reader.

To log in using your tax data:

• click the “e-Tax Office” button and select the “Your tax data” tile
• enter your PESEL or NIP number and date of birth
• enter:

(Amount 1) is the total revenue from the 2023 tax return. If you filed multiple tax returns for 2023, enter the revenue from any one of them.

(Amount 2) is the amount of single revenue item from one tax form for 2024 issued by the tax remitter. If you have multiple PIT-11 forms, enter the amount from any one of them; do not sum the revenue items!

(Amount 3) is the amount of tax overpayment/tax to pay from your 2023 tax return.

Note!

If you wish to log in to the tax return as a Taxpayer (first), and any of the above amounts is “0,” you will not be able to authenticate for the service using this method. In such a case, use one of the alternative methods provided above.

Entering a “0” amount is only possible if you are filing a joint tax return and, after logging in for yourself, you log in your spouse – in this case, you will be additionally asked to provide your spouse’s first name and surname for authentication.

Check which amounts to enter:

Amount 1 Revenue for 2023 is the amount you indicated in your PIT for 2023 in one of the following items: 

Amount 2 Revenue for 2024 is the amount found in one of the tax forms for 2024 issued by the tax remitter (e.g. your employer) in one of the following items: 

Amount 3 The amount of tax overpayment/tax to pay from the tax return for 2023. 

There is no need to create an account at podatki.gov.pl. All you need is access to the Internet and an operating system supported by the manufacturer. Additionally, ensure your browser is updated and cookies are cleared before each login.

If you do not accept or reject the PIT-37 or PIT-38 return prepared in the Your e-PIT service by the submission deadline, and you do not submit your return by any other means (electronically or on paper), the return prepared in the service will be automatically accepted and submitted. After automatic acceptance, the return will be available in the “Submitted Documents” tab.

However, please note that the following are not automatically accepted in the Your e-PIT service:

• PIT-28, PIT-36, and PIT-36L returns, and PIT-DZ information,
• returns that you rejected in the service,
• returns that only show tax-exempt revenue (e.g. youth relief),
• saved “draft copies”.

In this case, the taxpayer will not be able to log in to the Your e-PIT service using authentication data. However, they can log in using, for example, a trusted profile, the mObywatel app, an e-ID, or electronic banking.

No, the Your e-PIT service always provides an individual tax return. If you want to file as a single parent, you can select this option with one click.

Yes. To file as a single parent, you do not need to have been raising the child alone for the entire year.

Yes. The income limit of PLN 21,371.52 (equivalent to 12 times the monthly social pension amount as of December of the fiscal year) does not apply to minor children.

To file as a single parent, your child’s income must not exceed the equivalent of 12 times the monthly social pension amount as of December of the fiscal year, i.e. PLN 21,371.52. In this case, you can claim the child relief instead.

Yes, you can. Private rental revenue taxed under a lump-sum system does not prevent you from preferential taxation as a single parent.

Yes, regardless of the double taxation avoidance method applicable to the child’s income earned in Germany, this income can be included in the income limit for filing as a single parent.

Yes, you can still file as a single parent for this year. However, you must not file jointly with your wife and must meet all other conditions for filing as a single parent.

The Your e-PIT service always provides individual tax returns. If you meet the conditions for joint taxation with your spouse, you can select this option after logging in to the service.

No, joint filing is available only to spouses who are in a marital community of property.

Yes. Yes, the Your e-PIT service allows joint filing with a deceased spouse. However, remember that you must log in to the service first, and then log your spouse in.

No, the individual tax return prepared for the other spouse in the Your e-PIT service will automatically be cancelled.

Yes, you can file jointly. Revenue from private rental taxed at a lump-sum rate does not prevent you from filing jointly.

Yes, joint filing is a right, not an obligation, and it does not matter how you filed in previous years.

You can file jointly with your wife, provided that you have submitted a “zero” PIT-36L for the current year, which means that:

• you did not generate any revenue from your business activity throughout the entire fiscal year,
• you did not incur any tax-deductible expenses,
• you were not required to or did not exercise the right to increase or decrease the tax base or revenue,
• you were not required to or did not exercise the right to make other additions or deductions.

Yes, you can file jointly if you were in a marital community of property until the end of the year.

No, donation deductions can only be made from the income of the person to whom the donation receipt is issued.

No, the first joint tax return can only be filed for the year in which you got married.

Yes, the KRS number of the public benefit organization (OPP) you selected in your PIT-OP will be included in the prepared tax return, provided that it meets the conditions to be donated 1.5% of the tax for a given year.

No. The pension authority cannot include this information in the tax return.

The organization to which you want to donate 1.5% of your tax must be indicated by you in your tax return or PIT-OP declaration.

If you received only revenue from an old age pension or disability pension and the pension authority:

• processed your return on the PIT-40A form, then 1.5% of your tax will be transferred to the OPP indicated last year, provided that this organization is still included in the List of OPPs and the tax due allows for the transfer of 1.5%;
• did not file your annual return and sent a PIT-11A to the tax office, the Your e-PIT service will generate a PIT-37 return for you with the indicated OPP, provided that this organization is still included in the List of OPPs.

If you do not reject the prepared tax return and the tax due allows for the transfer of 1.5%, the funds will be transferred to the OPP you selected after the automatic acceptance of the return.

No, you do not have to file the return yourself. The Your e-PIT service will prepare a PIT-37 return for you. If you do nothing, the return will be automatically accepted by the deadline (30 April).

However, if you wish, you can file the return yourself. To do this, log in to the Your e-PIT service, then, for example, complete the return with any available tax reliefs and deductions, and accept it before 30 April.

If you received a PIT-40A and:

• did not receive other income subject to the tax scale, or
• do not want to claim tax reliefs, or
• do not want to file jointly with your spouse or as a single parent,

you do not need to file the return yourself.

After logging into the Your e-PIT service, select the option to file jointly with your spouse in the prepared PIT-37 tax return. After your wife is logged in, enter the eligible deduction amounts and then accept and submit the return.  

No. The rehabilitation relief is available to individuals with a certified disability or those who have a dependent person with a certified disability. More information can be found at https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-rehabilitacyjna/.

Yes, you can claim the relief for working seniors on revenue from employment earned after you turned 65. This relief can be claimed provided that:

• this revenue is subject to social insurance premiums,
• you did not receive an old-age pension before earning revenue from employment.

If a request to stop withholding tax was submitted to the tax remitter during the year, the relief will be automatically applied in the Your e-PIT service.

If such a request was not submitted during the year, the Your e-PIT service will not automatically apply the exemption, as the exemption is not available to every person who has acquired retirement rights, but only to seniors who meet the relevant conditions. Therefore, you must fill in the amounts of exempt revenue yourself. More information can be found at https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-dla-pracujacych-seniorow/.

Yes, you can claim the relief for working seniors.

As a rule, fixed-amount costs that can be included in the tax return cannot exceed:

• PLN 3,000 (PLN 250 per month) if you earned revenue from a single public service relationship, employment relationship, cooperative employment relationship, and outwork;
• PLN 4,500 if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship, and outwork;
• PLN 3,600 (PLN 300 per month) if your place of permanent or temporary residence in the fiscal year was outside the locality of your place of work, and you did not receive a separation allowance or reimbursement for travel costs (except where the reimbursed costs were recognized as taxable revenue);
• PLN 5,400 if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship, and outwork, and your place of permanent or temporary residence was outside the locality of your place of work, and you did not receive a separation allowance or reimbursement for travel costs (except where the reimbursed costs were recognized as taxable revenue).

If you commuted by public transport outside the locality where you live and you have personalized periodical tickets confirming the expenses incurred, you can include in your tax return the ticket amount instead of the lump-sum costs.

You should add up the costs from the PIT-11 forms. However, remember that the total amount of costs you can deduct in the annual return cannot exceed 4,500 PLN.

You can enter your actual expenses if you have personalized periodical tickets. You enter the amount from the tickets instead of the costs stated in the PIT-11 form by your employer. Make sure to retained the personalized periodical tickets for potential verification by the tax office.

Yes. If you work remotely from home at your employer’s instruction, and your place of work is located outside your place of residence, you are eligible for higher tax-deductible expenses.

Yes. You can declare in your tax return the costs you are entitled to, i.e. either higher lump-sum costs or the amount based on personalized periodical tickets confirming your commuting to work in a different locality.

Yes, you can settle income earned abroad in the Your e-PIT service on the PIT-36 form.

If you earn income both in Poland and abroad, we will prepare the PIT-36 form for you in the Your e-PIT service based on the information from the tax remitter. You will need to submit this return yourself, as we do not automatically accept PIT-36 forms in the Your e-PIT service.

In the Your e-PIT service, you can change the form from PIT-37 to PIT-36. To do this:

• select the “Change to PIT-36” button (in the top-right corner),
• add foreign income by selecting the “edit” option in the “Revenue and tax-deductible expenses” section,
• indicate the country where the revenue was earned and add it in the “Foreign income” section. PIT/ZG will be automatically attached to your tax return.

Yes. Income taxed in the Netherlands is not exempt from tax in Poland. The income earned there is settled in Poland according to the tax scale on the PIT-36 form, with the PIT/ZG attached.

You can deduct from the calculated tax:

• part of the tax paid in the Netherlands (for more information visit: https://www.podatki.gov.pl/pit/osoba-nieprowadzaca-dzialalnosci-gospodarczej/rozliczenie-osob-26-60/rozliczenie-dochodow-zagranicznych/)
• abolition relief (for more information visit: https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-abolicyjna/ ).

Yes. You must file PIT-37 and settle only the income earned in Poland.

Yes. You can claim the abolition relief in your annual tax return. The amount you can claim for the abolition relief cannot exceed PLN 1,360.

No. If you are not a tax resident in Poland (you are a non-resident) and do not earn income in Poland, you are not required to file a tax return in Poland.

Yes, data for children born in the last year is automatically transferred to the tax return prepared in the Your e-PIT service. However, you always have the option to change the data.

Yes. In the case of proportional application of the child relief in the 2023 tax return, the proportion is automatically carried over in the Your e-PIT service. Parents can also specify the proportion in which they claim the deduction.

Yes. The inclusion of the relief for an adult child in the Your e-PIT service depends on the following conditions:

• the relief applies until the child turns 25, and
• the child is a student or is pursuing a doctoral degree, and
• the child’s income did not exceed PLN 21,371.52, and
• the taxpayer’s income limit, i.e. PLN 56,000, or PLN 112,000 in the case of married couples, was not exceeded, and
• the relief for this child was included in the tax return for the previous year.

However, if the adult child is studying at a secondary school or studying abroad, you will need to claim the relief yourself.

In this case, simply select “I want to claim an additional refund for unused child relief” in the “Tax reliefs and deductions” section -> “Child relief or information about the relief for families 4+ and an additional refund for unused child relief”.

The additional amount to be refunded from the child relief will be filled out automatically. Once you confirm the data, the information about the additional refund for the unused child relief will be displayed and included in your tax relief.

The relief will be calculated in the eligible amount, but no more than the total of the reported social and health insurance premiums.

Yes. However, in the case of non-residents and taxpayers who have received only one statement from the pension authority (with no other information from tax remitters), the tax return will be made available upon the taxpayer’s request after logging into the service.

You will be able to modify the tax return, for example, by adding tax reliefs and deductions. Remember that it must then be accepted and submitted.

The youth relief will be automatically included in the Your e-PIT service based on information from the tax remitter (e.g. PIT-11). However, depending on the case:

• if during the year you submitted a statement to your employer on not applying the youth relief and the employer withheld tax advances, you will receive a tax return in the Your e-PIT service with the overpaid advance;
• if your income is entirely covered by the youth relief, after logging in to the service, you will receive a message stating that you are not required to file a tax return. Your tax return will not be automatically accepted either. However, if you wish to file the tax return in the Your e-PIT service, you must accept and submit it;
• if during the year you earned – without the involvement of a tax remitter – additional income that is not exempt (e.g. from abroad), you are required to report this income yourself in your tax return and then accept and submit your e-PIT;
• if, in addition to income covered by the youth relief, you earned other taxable income (e.g. you exceeded the exemption limit of PLN 85,528 or earned revenue from a contract for specific work), the Your e-PIT service will provide a tax return including taxable revenue. If you do not file the tax return yourself, and your income is to be reported on the PIT-37 form, it will be automatically accepted.

No. When calculating the income of a person with a disability to determine whether they are financially dependent on another close person, neither the 13^th nor the 14^th pension is taken into account. Income calculated for this purpose does not include either:

• maintenance payments for children,
• supplementary benefits,
• attendance allowance.

For 2024, the income limit used to determine whether a given person is financially dependent on another person is PLN 21,371.52 (twelve times the monthly social pension for 2024, i.e. PLN 1,780.96).

The prepared PIT-38 return will only include the loss from the last year. However, you can reduce your income yourself by the loss incurred in previous years (up to a maximum of the last five years).

No. You must add income earned by your daughter abroad to the income earned in Poland. To be eligible for the child relief, the total income must not exceed PLN 21,371.52.

No. Revenue exempt from tax under the youth relief is included in the child’s income limit, which must not exceed PLN 21,371.52.

For each of you to claim the family relief, your combined income for the fiscal year must not exceed PLN 112,000.  The PLN 56,000 limit applies to taxpayers who are not married.

Yes. For the current year, you are entitled to the relief for two children. For the older one, for the entire year, and for the younger one, for the months starting from the month of birth, i.e. from April. The total amount of your income does not affect your eligibility for the relief.

Yes. You can deduct expenses for the car up to a maximum of PLN 2,280. You can claim the relief if the car is part of the joint property, even though only one spouse is listed in the registration document.

As a rule, in your tax return, you can only deduct expenses incurred from the date you received the disability certificate. However, if the certificate specifies that the disability existed before the purchase of the hearing aid, you are entitled to deduct this expense.

Yes. You can deduct the excess amount spent over PLN 100 per month. For example, if you have three invoices: for PLN 70, PLN 90, and PLN 80, you spent PLN 240 in total for the month, and you can deduct PLN 140.

Yes. You can claim the abolition relief in your annual tax return, but the deduction under this relief cannot exceed PLN 1,360.

Yes. You can deduct from your income a blood donation. You can deduct a donation of both blood and its components (e.g. plasma).

You need a certificate from the blood donation unit specifying the amount of blood or its components donated for free. The certificate is used to calculate the donation value which is equal to the number of liters of donated blood or its components multiplied by PLN 130.

No. To claim the relief for honorary blood donors, you must donate blood (or plasma) for free to the public blood service.

No. Donations to individuals are not deductible. If the individual were represented by a foundation, the amount would be deductible. The “Zrzutka.pl” portal does not carry out the tasks of a public benefit organization.

You are entitled to the child relief for:

• the adult child – for 8 months (including the holidays months – the school year lasts until 31 August),
• the younger child – for 2 months (from November).

After logging into the Your e-PIT service, select the option to file jointly with your spouse in the prepared PIT-37 tax return. Once your wife is logged in, enter the eligible deduction amounts and then accept and submit the return. 

No, donation deductions can only be made from the income of the person to whom the donation receipt is issued.

No. The employer is obligated to provide tools and materials for work, regardless of whether the work is performed remotely or on-site. The value of the laptop provided is not considered taxable revenue.

No. This relief applies only to individuals who have their place of residence for tax purposes in Poland (are Polish tax residents).

Yes. If both parents are co-owners of the car, each of them is entitled to deduct expenses related to using the car. The deduction amount may not exceed PLN 2,280 (separately for each parent).

No. The rehabilitation relief is available to individuals with a certified disability or those who have a dependent person with a certified disability. A person with a disability is an individual who holds:

• a decision issued by the certifying authorities classifying the person into one of the three degrees of disability, as defined in other regulations, or
• a decision granting a disability pension due to total or partial incapacity for work, a training pension, or a social pension, or
• a disability certificate for a person under the age of 16, issued under other regulations, or
• a disability certificate issued by the competent authority under other regulations in force until 31 August 1997.

You can claim the deduction. For this relief, you do not need to have documents confirming the expenses incurred. The deduction amount cannot exceed PLN 2,280.

Yes, you can. The income of minor children does not affect eligibility for the child relief.

Since no tax was withheld from you, you can claim child relief only up to the amount of social and health insurance premiums. You will need to complete the “Additional refund for child relief” section in your tax return.

No, you cannot. The Internet relief can only be deducted in two consecutive fiscal years, provided that you did not claim this deduction in the preceding years.

Yes, you are entitled to the relief. The Internet relief can only be deducted in two consecutive fiscal years, provided that you did not claim this deduction in the preceding years. The maximum deduction amount for each of the two years is PLN 760.

Yes, there is an annual limit. You can deduct up to PLN 760 for the entire year.

As a rule, the deduction limit for 2024 is PLN 9,388.80. However, for individuals conducting non-agricultural business activity as self-employed persons, the maximum limit on contributions to the IKZE is increased to 1.8 times the average monthly wage, amounting to PLN 14,083.20.

The deduction limit for trade union membership contributions for 2024 is PLN 840. These contributions are deducted from taxable income. As you did not earn taxable income, you cannot claim this deduction. 

No. The maximum exemption amount for all types of relief (youth relief, return relief, relief for families 4+, and relief for working seniors) is PLN 85,528. If you meet the conditions for multiple reliefs, the total exemption limit remains PLN 85,528. The remaining amount must be taxed.

No. The minimum period of residence abroad required to qualify for the return relief is three consecutive calendar years immediately preceding the year in which you changed your place of residence to Poland.

Yes, you can claim the relief for working seniors on revenue from employment earned after you turned 65. This relief can be claimed provided that you did not receive an old-age pension during this period and your revenue was subject to social insurance premiums.

No, the Your e-PIT service will not automatically apply the exemption, as the exemption is not available to every person who has acquired retirement rights, but only to seniors who meet the relevant conditions. You must enter the exempt revenue amounts yourself. More information is available at: https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-dla-pracujacych-seniorow/).

Yes, you can. Upon the birth of your fourth child, you have been eligible for the relief for families 4+, provided that you are raising these children.

Yes, you can file jointly because spouses may request joint taxation for the year in which they got married, provided that the marriage and marital community of property lasted until the end of the fiscal year.

Yes, expenses related to the stay of a guardian accompanying a child with a disability under 16 in a health resort are deductible under the rehabilitation relief.

Yes, you can. Private rental revenue, taxed from 2023 exclusively under a lump-sum system, does not prevent you from preferential taxation as a single parent.

Yes, regardless of the double taxation avoidance method applicable to the child’s income earned in Germany, this income can be included in the income limit for filing as a single parent.

Yes, you can still file as a single parent for this year. However, you must not file jointly with your wife and must meet all other conditions for filing as a single parent.

You can either recognize health insurance premiums paid in connection with your business activity taxed at a flat rate as tax-deductible expenses or deduct them from income in PIT-36L. The total amount of premiums recognized as tax-deductible expenses or deducted from income for 2024 cannot exceed PLN 11,600.

No, you cannot. You cannot deduct health insurance premiums paid in connection with your business activity taxed at a flat rate from your income from employment. According to the regulations, these premiums can only be settled in PIT-36L. 

Yes, you can. You can recognize any part of health insurance premiums paid in connection with your business activity taxed at a flat rate as tax-deductible expenses, and deduct their remaining part from income from this activity. The total amount of premiums recognized as tax-deductible expenses or deducted from income cannot exceed PLN 11,600 in 2024.

If the tax return you submitted is correct, we will refund your tax overpayment within:

• 45 days from the date of submission if you filed electronically
• 3 months from the date of submission if you filed a paper tax return.

Yes. By filing your tax return electronically, including through the Your e-PIT service, you should receive your refund within 45 days from the date of submission.

If you have a Large Family Card and indicate this in your tax return, you may receive your refund within 30 days from the date of submission.

Tax offices always strive to process refunds as quickly as possible.

If you do not log into the Your e-PIT service by 30 April, the prepared PIT-37/PIT-38 return will be automatically accepted and considered filed on time.
If a payment is required, the tax office will notify you of the amount due. You will have 7 days from receiving this notification to make the payment. Interest will begin to accrue after this deadline.

In this case, the refund period is 45 days from the day following the automatic acceptance date (e.g. if the return is accepted on 30 April, the refund period starts on 1 May).

Yes. If the tax return shows a tax overpayment, the taxpayer can specify a bank account or an account in a cooperative savings and credit union (SKOK) that is not linked to their business activity, provided that they are the owner or co-owner of the account. The account specified in the tax return will update the previously registered account.

No. In an individual tax return, the taxpayer can only provide an account they own or co-own. The spouse’s account can only be used for joint filing.

No. Specifying an account is not mandatory. If you do not specify an account, the refund will be sent to the bank account specified in previous years or by postal transfer.

Yes. For e-PIT returns showing tax due, the Your e-PIT service will display the taxpayer’s micro-account when making an online payment.

In the Your e-PIT service, the amount due from the tax return, marked in red, is for informational purposes only and is not updated after payment.  A payment confirmation, such as a bank statement, serves as proof of payment. If you have any concerns about whether your payment has been received, you can verify this directly with the tax office.

You can specify your account number in your tax return or use the ZAP-3 form (if you are not running a business). ZAP-3 can be submitted electronically or on paper.

The overpaid tax will be refunded within 45 days from the date you submitted the corrected tax return.

No separate request is required. If you filed the correction before the deadline, your tax refund will be processed automatically.

You do not need to pay the tax to the tax office. The ZUS will reduce your pension for March or April of the following year by the tax due.

Regardless of the type of tax return and the date of its submission, the refund period is:

• 45 days for returns filed electronically,
• 3 months for returns filed on paper.

If you do not submit the tax return yourself and do not reject it in the Your e-PIT service, the prepared tax return will be automatically accepted on 30 April. If it turns out that the return needs to be corrected, you can do so even after 30 April, either in the Your e-PIT service or by other means.

Note: PIT-28, PIT-36, and PIT-36L returns are not automatically accepted.

Yes, even in this case, you still have the option to file jointly with your spouse.

Yes, your entitlement to tax reliefs and deductions is not affected by the submission deadline.

Yes, you can make corrections until the statute of limitations expires, which is 5 years from the end of the year in which the tax obligation arose.

No, because the deadline for submitting the PIT-OP form expires on 30 April.

Since 2023, you can submit corrections for all tax returns in the Your e-PIT service, regardless of whether the original tax return was submitted through this service or in another form.

Please note that for the years 2018–2022, it was not possible to submit tax returns for business activities and special branches of agricultural production in the Your e-PIT service, so you will not be able to correct returns for those years.

Yes, you can submit a correction in the Your e-PIT service. However, you must adjust yourself the amounts that require correction. The generated return correction will contain data from the original return.

All revenue earned in the fiscal year should be included in a single tax return. In this case, you should file a correction including all revenue.

You can submit the correction via the Your e-PIT service, another electronic method, or on paper. You do not need to submit a separate explanation. However, if you wish, you can include a justification indicating what has been corrected.