Not tax advice. Computation tools only. Have a professional review before filing.
openaccountants
tax-calendar/pl/pl-pit-april-30
PLAll residentsSelf-employed

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

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. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

poland-vat-return.mdPL

Use this skill whenever asked to prepare, review, or classify transactions for a Polish VAT return (JPK_V7M / JPK_V7K) for a self-employed individual or small business in Poland. Trigger on phrases like "prepare VAT return", "do the VAT", "Polish VAT", "JPK", "deklaracja VAT", "plik JPK", or any request involving Poland VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Poland only and only standard czynny podatnik VAT registrations. VAT groups (grupa VAT), special economic zones, and fiscal representatives are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Polish VAT work.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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