What is PIT and why is it needed in Poland?
PIT (Personal Income Tax) is a tax on personal income that must be paid by all working individuals in Poland, including foreigners with temporary protection (UKR PESEL). Additionally, PIT is the name of the tax declaration that must be submitted to the tax office.
Who needs to submit a PIT declaration?
If you worked and received income in Poland last year, you are required to pay tax. Even if you have already left the country, recorded income necessitates the submission of a declaration. The deadline for submitting the PIT for 2024 is April 30, 2025.
Main types of PIT and their differences
PIT-11 is a document provided by the employer that contains information about your income, social contributions, and advances. The employer is required to send the PIT-11 by the end of February.
Important! If you did not receive a PIT-11, this does not exempt you from the obligation to submit a declaration. The document can be found in your personal tax office account at the following link: e-Urząd Skarbowy.
PIT-37 is the main form of tax declaration that must be filled out based on the data from PIT-11 and submitted to the tax office. The easiest way to do this is to use the “Twój e-PIT” platform, where the data for your declaration is already prepared. You only need to confirm or make changes to it.
Submitting PIT-37 is possible:
- Online via “Twój e-PIT”;
- Using a computer program;
- In paper form at the tax office (pre-registration is required).
PIT-36 is a declaration for those who have lived in Poland for more than 183 days and work for a foreign company. In this case, you are also required to pay tax in Poland.
PIT rate for 2025: What is it?
Since 2022, the PIT tax rate has been reduced from 17% to 12% for income up to 120,000 PLN. After exceeding this amount, the tax is 10,800 PLN plus 32% of the excess over 120,000 PLN.
The amount of tax depends on the form of taxation. The most popular model is a progressive tax scale, which applies, for example, to employees and entrepreneurs who have chosen this type of taxation.
Entrepreneurs can also choose other forms of taxation, such as:
- Flat tax at a rate of 19%;
- Tax card;
- Lump-sum tax on registered income.
Tax deduction and PIT
When calculating the tax, it is important to consider the non-taxable amount. Since January 2022, it is 30,000 PLN. Taxpayers whose income does not exceed 30,000 PLN are exempt from tax. Those who earn more pay a tax of 12% on the excess up to the first tax threshold. The amount that reduces the tax has also changed and is now 300 PLN. More details can be found in the guide "Non-taxable Amount and Tax Reduction."
How to file a PIT declaration in 2024/2025?
The options for filing the PIT 2024 are the same as in previous years:
- In person at the tax office: fill out the form and submit it to the appropriate office.
- By mail: send the completed form by registered mail.
- Online through Twój e-PIT: this is the most convenient way. The system automatically fills in the data based on information from the employer. The user only needs to verify and confirm it.
A PIT calculation program: programs like e-pity allow you to choose the appropriate form, check the data, and submit the declaration online.
For online submission, basic data is needed for authentication: PESEL, income from the previous year, and the tax amount. The system also allows you to account for all tax benefits and donate 1.5% to charity.
Benefits and tax refunds
In Poland, tax benefits are available for:
- Having minor children;
- Internet expenses;
- Transportation costs;
- Charitable contributions.
If your employer has paid more social contributions than required, the excess will be refunded to your bank account. Refunds are processed within 45 days (for online submissions) or up to 3 months (for paper submissions).
Important! The system allows you to donate 1.5% of your tax to charity. If you decline, these funds will be returned to your account.
Penalties for late submission of declarations
If you do not submit the PIT-37 by the established deadline, the system will automatically send a pre-filled declaration, but this may lead to the loss of benefits. For PIT-36, automatic submission is not provided, and a penalty may be imposed for late filing.
How does Rebell Pay help?
With the Rebell Pay app, you can:
- Obtain a virtual card for tax payments;
- Conveniently manage tax refunds to your account;
- Transfer funds from Ukraine to Poland to fulfill your tax obligations.
Download the app and simplify your financial matters with Rebell Pay!