Annual PIT return 2026 - which form and when to file the return

Which PIT form to choose

The Polish PIT system has no single universal form - the type of form depends on what you earn income from and which form of taxation you apply. Filing a return on the wrong form means a correction is needed, so it is worth getting the right form from the outset.

• PIT-37 - for people who earn income exclusively through a payer, e.g. from an employment contract, a contract of mandate or a contract for specific work. This is the most commonly filed form.
• PIT-36 - for people running a business taxed under general rules (the tax scale) and for taxpayers earning income without an intermediary payer, for example from rental settled under the scale or from abroad.
• PIT-36L - for entrepreneurs who chose taxation under the flat tax at a rate of 19 percent.
• PIT-28 - for people settling under the lump-sum tax on recorded revenue, including from business activity and from private rental.

PIT forms - which and by when

If during the year you combined different sources of income - for example a job and a business under the scale - you may be required to file more than one return or to report all income on a single form. If in doubt, at Luno-Group we will check which forms apply to you and prepare the full set of returns.

Annual settlement deadlines in 2026

PIT returns for 2025 were filed between 15 February and 30 April 2026, and returns for 2026 are filed between 15 February and 30 April 2027. As a rule, the 30 April deadline covers all the basic forms - PIT-37, PIT-36, PIT-36L and PIT-28.

PIT-28 has the same deadline as the other returns

Previously, lump-sum taxpayers settled on a different, earlier deadline, but for several years the PIT-28 return has also been filed by 30 April. Any tax resulting from the return must also be paid within the same deadline.

Returns filed before 15 February are treated as if they had been filed on 15 February - this is important for refunds of overpayments, since the deadline for paying them is counted from that date. If the deadline has already passed, file the outstanding return as soon as possible together with a so-called voluntary disclosure (czynny zal) and pay the tax with late-payment interest. At Luno-Group we watch the deadlines and will prepare and file the return on your behalf.

The Twoj e-PIT service - for whom and how it works

Twoj e-PIT (Your e-PIT) is a service of the National Revenue Administration available in the e-Tax Office. The administration prepares a pre-filled return based on the data it holds, and the taxpayer can check, complete and accept it without filling in the form from scratch.

The key difference concerns automatic acceptance. If you do nothing yourself, only PIT-37 and PIT-38 returns are automatically accepted at the end of 30 April.

• PIT-37 and PIT-38 - accepted automatically after 30 April if the taxpayer makes no changes.
• PIT-28, PIT-36 and PIT-36L - not accepted automatically; you must complete and approve them yourself in the service.
• Twoj e-PIT can be used both by people settling individually and jointly with a spouse, and by those using reliefs.

In practice, entrepreneurs and lump-sum taxpayers cannot count on their settlement being done by itself - the pre-filled return often does not take into account all costs or deductions. That is why at Luno-Group we verify the data from Twoj e-PIT and supplement it with the items the administration does not have.

Popular reliefs and deductions in the annual settlement

The annual settlement is the moment when you can use reliefs and deductions that reduce the tax or the tax base. Each relief has its own conditions and limits, and some of them apply to specific forms of taxation.

• Child relief - a deduction from tax for parents, legal guardians and foster parents. For one child an income limit for the parents applies, and the amount can be split between the parents in an agreed proportion.
• Thermal modernisation relief - for owners and co-owners of single-family houses who incurred thermal modernisation expenses. The deduction limit is PLN 53,000 per taxpayer.
• IKZE relief - a deduction of payments to an Individual Retirement Security Account (IKZE) made in a given year, within the applicable annual payment limit.

These are only the most commonly used deductions - the catalogue of reliefs is broader and includes, among others, donations and the rehabilitation relief. As part of the accounting services at Luno-Group we will check which reliefs apply to you and include them in the return, taking care of the proper documentation.

Joint settlement with a spouse

Spouses can settle jointly if they meet the conditions provided for in the regulations. A joint settlement consists of adding up the incomes and calculating the tax on half of the combined income, which may affect the amount of tax when the spouses earn clearly different incomes.

Merely earning income from work does not rule out a joint settlement. It must be remembered, however, that this form is available mainly under settlement on the tax scale - one spouse using the flat tax or the lump-sum tax from business activity, as a rule, excludes it. Before choosing a joint settlement, it is worth checking whether it is permissible and worthwhile in a given situation; at Luno-Group we will calculate both variants and explain the differences - the decision is yours.

How Luno-Group helps with the annual settlement

The annual settlement combines choosing the right form, watching the deadlines and correctly accounting for reliefs and deductions. For a person running a business there is the added need to reconcile the return with the records kept during the year.

The experienced accountants at Luno-Group will prepare and file your return - from establishing which forms apply to you, through verifying the data from Twoj e-PIT, to calculating reliefs and a joint settlement, if available. We work remotely and communicate in Polish and in English, so you can handle the whole thing without a visit to the office.