PIT calculation (annual tax return) is an important obligation for everyone in Poland from January to April every year. This return allows for determining the amount of additional payment or, conversely, overpaid funds for the previous tax year.
The term PIT (Personal Income Tax) directly relates to the personal income tax. The period for filing annual tax returns for the year 2024 will begin on February 15 and end on April 30.
We assist in the calculation:
PIT-11: information on income earned from work (in case of employment),
PIT-37: for individuals employed under a labor or civil contract,
PIT-36: for individuals running a business or calculating losses from previous years,
PIT-28: for taxpayers under lump-sum taxation.
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Członek Sądu Koleżeńskiego SPPON (Stowarzyszenie Pomorskie Pośredników w Obrocie Nieruchomościami) Licencja 29826
Author and teacher of a course for real estate agents
information on income earned from work (in case of employment in a position),
for individuals working under an employment contract or civil law contract
for individuals conducting business activities or calculating losses from previous years
for taxpayers subject to a lump-sum tax.
Personal Income Tax, or PIT for short in Poland, is a tax that all individuals must pay, regardless of their citizenship, if they live, work, and earn income in Poland. The same term also refers to the tax declaration that must be filed annually with the tax office.
PIT is one of the main taxes in Poland. It comes in various forms and is mandatory for all Poles and foreigners who receive wages or other income in the country.
The PIT tax declaration is filed annually, usually between February and April. It includes information about income received, taxes paid, and social and health contributions for the previous tax year. Based on the submitted data, it’s determined whether you need to pay additional PIT in Poland or, conversely, if the state will refund part of the funds due to overpayment.
First, you need to fill out and submit your annual tax declaration. Based on the information provided, the government service automatically calculates the amount that was overpaid and will be refunded to you.
If you want to calculate the tax yourself, you need to obtain an income document from your employer and consider the tax rate, which varies depending on your annual income. For example, Polish citizens and non-residents do not pay income tax if they earn less than 30,000 PLN, but if their income exceeds this amount, the tax rate starts from 12%.
After calculating the basic tax based on the declaration, you need to consider any tax reliefs you might be eligible for (for minor children, internet, charitable donations, etc.).
If the calculated tax amount is less than the previously paid amount, the individual will receive a refund (zwrot nadpłaty). If it’s more, they will have to pay the difference.
You can calculate PIT using the government service Twój e-PIT, or you can contact Real Consult specialists in Gdańsk, Kraków, Warsaw, or other cities for assistance. In the latter case, you’ll receive professional advice on employment, taxation, or commercial activities in Poland, along with an accurate tax calculation based on the amount and specifics of your income. To learn more about our services, please call us or send a message via your preferred messenger.
If you don’t file your PIT within the legally established deadline, it can lead to fines and the loss of tax reliefs. In such cases, you will still need to complete the declaration as soon as possible and attach an official explanation stating the reason for the delayed submission (Czynny żal). In some cases, this can help avoid or reduce the penalty.
PIT in Poland for Ukrainians who are employed under an employment contract or civil law contract requires filing a PIT-37 declaration. In such a case, if an individual doesn’t submit the document within the specified deadlines, the system will automatically send the declaration that was generated in the previous year, but without taking into account any reliefs.
For other declarations, automatic submission is not provided, so you will definitely receive a fine. This can lead to more serious problems, particularly concerning legalization and obtaining temporary or permanent residence permits for foreigners. To avoid errors when filling out the declaration and calculating taxes, to meet PIT submission deadlines, and to strictly comply with Polish law, please contact our tax specialists and migration law consultants for assistance.
You can file your tax declaration in Poland in several ways. The most convenient format is electronic, via the online service Twój e-PIT. The system automatically fills in the main fields based on data from your employer, and you just need to verify and add any necessary information, then sign and submit the document.
Other available methods for filing PIT include sending a paper copy by mail or submitting it in person at the relevant office based on your registration address.
Step-by-step instructions on how to file PIT in Poland:
These are the main details that need to be entered into the declaration for PIT calculation.
You can fill out the electronic form on the website or print it and submit the document in writing. It’s important to indicate the taxpayer’s surname and first name, individual number, registration address, information about the employer, the total income from PIT-11, the amount of tax paid and social contributions, and also to specify which reliefs you are entitled to and whether you wish to transfer 1.5% of your tax to a specific charity. If you don’t specify the fund’s name, this percentage will be transferred to the state budget.
After entering all necessary data, the system will automatically calculate the tax and any overpaid amount.
The completed declaration must be checked for data accuracy and absence of errors, then signed and sent to the tax office. Afterwards, you should receive a confirmation email.
The declaration must be submitted to the Tax Office (Urząd Skarbowy) corresponding to your place of residence.
If you don’t know how to file a tax declaration and calculate PIT tax in Poland, Real Consult specialists will provide clear recommendations on any issues related to tax payments and official employment in the country. If needed, you can also receive qualified assistance in preparing documents, filling out, and submitting the declaration. For consultation, call us, leave a request via messenger, or on the website.
To calculate PIT, you need to file your annual tax declaration on time. If all the information provided is current and correct, the tax office accepts it, after which the sender receives a UPO (Urzędowe Poświadczenie Odbioru – Official Confirmation of Receipt). This document confirms the review and acceptance of the declaration.
Since the system automatically calculates the PIT tax, you can see the amount in your trusted profile on the Twój e-PIT website. To log in, you need to enter your PESEL or NIP number and date of birth, as well as the amount of your income.
If your employer transferred more social contributions than required by your declaration, or if you used reliefs and thus reduced your tax amount, the state refunds the overpaid funds.
Refunds for online PIT submissions occur within 45 days, while for paper submissions, it can take up to 3 months. The excess is transferred to the bank account specified in the declaration. It’s also possible to receive funds at a tax office branch.
Every individual working in Poland must pay income tax and file an annual PIT declaration at the end of the tax year. If you are employed under an employment contract or civil law contract, you must obtain a PIT-11 document from your employer by the end of February. This document shows your income and the amount of taxes and social contributions paid. In other cases, checking your taxes is convenient on the Twój e-PIT website.
If you want to find out whether your employer pays social contributions (health insurance, pension insurance, and others), contact the ZUS office in person or register on the relevant website and view the available information.
In 2022, the income tax rate in Poland was reduced from 17% to 12% for incomes over 30,000 PLN but less than 120,000 PLN. If the income exceeds 120,000 PLN, the tax is calculated at a rate of 32%.
In addition to tax, individuals working in Poland must pay social contributions. Specifically: pension insurance – 9.76%, health insurance – 2.45%, and disability insurance – 1.5%.
There is also a flat tax in Poland, at a rate of 19%. This is mainly paid by private entrepreneurs, regardless of their income. A fixed rate is also possible for certain types of activities, particularly in agriculture, the securities market, and real estate rentals. In such cases, the law provides for other forms of tax declarations according to the specifics of the activity and the tax system.
PIT tax must be paid by all individuals, without exception, who work and receive income in Poland. This applies to both Poles and foreigners.
Therefore, income tax is paid by:
Even if an individual has already left the country, they still need to file an annual PIT declaration and pay tax for the previous tax year.
Tax in Poland is also mandatory for Ukrainians if they have PESEL UKR status, live legally, and work in the country for more than 185 days a year. According to the international agreement on the avoidance of double taxation, Ukrainian citizens who receive wages in Poland pay PIT.
If you are interested in the nuances of legal employment in Poland or wish to receive comprehensive answers to specific questions about tax payments, please contact Real Consult consultants. Our specialists will advise you on any issues related to employment and commercial activities in Poland and will help with documents. For a consultation, call us, leave a request on the website, or write to us via one of the messengers.
In Poland, there are several PIT forms for different categories of taxpayers. Each has its own specifics depending on the type of income and the tax system. The most common forms are:
Separate types of tax declarations are provided for those who receive income from the sale of securities or company shares – PIT-38, and those who have income from the sale of real estate – PIT-39.
To learn more about what PIT is, which declaration form you need to fill out and submit, how to avoid mistakes, and how to calculate taxes correctly, schedule a consultation with our specialists. We will help you resolve any issue related to the preparation and translation of documents for legalization and employment in Poland.
Typically, individuals must file their annual tax declaration by April 30th each year for the preceding tax period. The tax office begins accepting declarations from February 15th.
To file your PIT in Poland on time and avoid penalties, you should keep track of changes in legislation, register on the Twój e-PIT website, or consult with specialists who focus on tax matters.
If you legally reside and work in Poland, you may not have to pay income tax on your salary only if your income is less than 30,000 PLN per year. This amount of income is not taxed, so there’s no need to file an annual PIT declaration.
PIT tax is paid by individuals who receive various types of income. Key sources of income include wages, payments from clients for services rendered, royalties, entrepreneurial activities, dividends, interest from bank deposits, sale of real estate and securities, residential rentals, lottery and competition winnings, inheritance and property donations, etc.
For each type of income, the law provides for different rates, tax declaration forms, and reliefs.
To correctly calculate and timely pay tax in Poland, it’s advisable to seek professional assistance. Real Consult consultants will explain your rights and obligations, help you gather the necessary documents, and clarify whether your employer pays taxes and social contributions. With qualified support, you can avoid errors in your declaration and penalties for late PIT submission. For consultation and assistance with PIT calculation, contact us by phone, via the form on our website, or through messengers like Telegram, Viber, or WhatsApp. We provide assistance in Gdańsk, Warsaw, Kraków, and smaller towns such as Gdynia, Reda, Rumia, Sopot, Borkowo, Żukowo, Pruszcz Gdański, etc.
