PIT Annual Return
Polish annual PIT (Podatek Dochodowy od Osób Fizycznych) return. Sole proprietors file PIT-36 or PIT-36L; ryczałt regime uses PIT-28.
Filing deadline
April 30, 2026
- Country
- Poland
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
Polish annual personal income tax. Multiple forms depending on regime:
- PIT-37 — employment income only
- PIT-36 — business income on progressive scale
- PIT-36L — business income on linear 19% rate
- PIT-28 — ryczałt flat-rate regime
How to file
- e-Urząd Skarbowy
- Through a księgowy
What people miss
- Ryczałt rates vary by activity type (2% – 17%) — worth calculating for each regime
- ZUS contributions are separate — monthly filings
- Składka zdrowotna (health insurance contribution) changes each year and varies by regime
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Use this skill whenever asked about Polish income tax (PIT) for self-employed individuals (działalność gospodarcza / JDG). Trigger on phrases like "Polish tax", "PIT-36", "PIT-36L", "skala podatkowa", "ryczałt", "IP Box", "kwota wolna", "ZUS", "składki", "działalność gospodarcza", "self-employed tax Poland", or any question about filing or computing income tax for a Polish self-employed client. Covers skala podatkowa (12%/32%), flat tax (19%), ryczałt, IP Box (5%), kwota wolna, ZUS contributions, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Polish income tax work.
Redirect — consolidated into poland-vat-return.md in this directory.
Use this skill whenever asked about Polish ZUS (Zakład Ubezpieczeń Społecznych) social contributions for self-employed individuals. Trigger on phrases like "ZUS contributions", "składki ZUS", "Polish social insurance", "Mały ZUS Plus", "self-employed Poland contributions", "działalność gospodarcza ZUS", or any question about social/health insurance obligations for a self-employed client in Poland. Covers retirement 19.52%, disability 8%, sickness 2.45%, health 9%, and Mały ZUS Plus. ALWAYS read this skill before touching any Poland social contributions work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.