PIT-28 - how to file the lump-sum tax on recorded revenue

Who files PIT-28

PIT-28 is the annual return intended for taxpayers who, in a given year, were taxed under the lump-sum tax on recorded revenue (ryczalt). The form covers all revenue taxed in this form - regardless of whether it comes from business activity or from private rental.

The obligation to file PIT-28 applies in particular to:

• entrepreneurs running a sole proprietorship (JDG) taxed under the lump-sum tax,
• partners in civil-law and registered partnerships of natural persons settling under the lump-sum tax (each partner files their own return),
• people earning revenue from rental, sub-rental or private lease - private rental is today taxed under the lump-sum tax,
• people earning revenue from the sale of processed plant and animal products covered by the lump-sum tax.

If spouses earn revenue from private rental, in certain cases they may settle it in a single return. Family situations and jointly owned properties vary - if in doubt, we will calculate the individual variants and present them for your decision, and the choice of settlement method is yours.

Deadline for filing PIT-28 for 2026

PIT-28 for 2026 is filed between 15 February and 30 April 2027. Returns sent before 15 February are treated as if they had arrived on 15 February - this is the date from which, among other things, the refund deadline for an overpayment is counted.

If the settlement shows tax due, it must also be paid by 30 April 2027. Bear in mind that the deadline is common to all forms of taxation settled on PIT-28 - both for business activity and for private rental.

Lump-sum rates - what they depend on

Under the lump-sum tax, the tax is calculated on revenue, not on income - tax-deductible costs are not subtracted. The rate depends on the type of activity carried out, not on the amount of revenue. The current catalogue includes the following rates:

• 17% - selected liberal professions,
• 15% - including some intangible services (e.g. advertising, intermediation, certain advisory services),
• 14% - healthcare, architectural and engineering services, and specialist design,
• 12% - selected IT and software-related services,
• 10% - purchase and sale of real estate on one's own account,
• 8.5% (and 12.5% on the excess above PLN 100,000) - including private rental and some services,
• 5.5% - including construction works and manufacturing activity,
• 3% - including catering and trade activity,
• 2% - sale of processed plant and animal products.

A single entrepreneur may earn revenue covered by different rates - each part of the revenue is then taxed at the rate proper to it. Assigning a specific activity to a rate can be ambiguous. In such situations we will present how individual services are classified and, if needed, help prepare an application for a tax ruling - the final decision is yours.

What can be deducted in PIT-28

Even though the lump-sum tax is calculated on revenue, some charges can be deducted - they reduce the tax base. The most important deductions are:

ZUS social security contributions

Social security contributions paid in a given year (old-age, disability, sickness, accident) are deducted from revenue, provided they have not been included in costs or deducted in another return.

Health contribution - 50% of paid contributions

Under the lump-sum tax, 50% of health insurance contributions paid in the tax year can be deducted from revenue. The moment of payment matters - a contribution for December 2026 paid in January 2027 is deducted in the settlement for 2027.

Reliefs and other deductions

PIT-28 can also include, among others, payments to an IKZE (individual retirement security account), donations, the rehabilitation relief, the internet relief, the thermal modernisation relief and the deduction of losses from previous years. Some of these deductions are reported in the PIT/O attachment. We will calculate and present the range of reliefs available to you in a given year - and which ones you use is for you to decide.

Attachments to PIT-28

Attachments are added to the PIT-28 return depending on the situation. The most common are:

• PIT-28/B - information on revenue from activity conducted in the form of a civil-law or registered partnership of natural persons; each partner files it separately, in their own name,
• PIT/O - deductions from revenue and from tax (including donations, rehabilitation relief, internet, thermal modernisation),
• PIT/D - deductions of housing expenses (for people exercising acquired rights).

Revenue from activity conducted independently and from private rental is today reported directly on the PIT-28 form - the former PIT-28/A attachment is no longer used in settlements for recent years. For good order, make sure you use the current version of the form applicable to the settlement for 2026.

PIT-28 and Twoj e-PIT (Your e-PIT)

PIT-28 is available in the Twoj e-PIT (Your e-PIT) service on the podatki.gov.pl portal, but it works differently from PIT-37 for employees. The PIT-28 return is not accepted automatically - if you do not approve and send it yourself, it will not be filed on your behalf.

In the Twoj e-PIT wizard the taxpayer enters, among other things, the revenue amounts by individual rate, the social security contributions paid, 50% of health contributions, losses from previous years and reliefs. On this basis the service generates a preview of the return together with attachments. It is worth comparing the data with your own revenue records so that the amounts match reality.

Advance payments on the lump-sum tax during the year

The lump-sum tax is settled not only once a year - during the year you pay tax advances. They can be paid monthly or quarterly - quarterly payments are available to taxpayers starting a business and to those whose revenue in the previous year did not exceed the equivalent of EUR 200,000.

• monthly advances - by the 20th day of the month following the month they relate to,
• quarterly advances - by the 20th day of the month following the end of the quarter,
• the advance for December or for the fourth quarter of 2026 - by 20 January 2027.

Advances paid during the year are then settled in the annual PIT-28. If the sum of advances exceeds the tax due, an overpayment arises; if it is lower - an additional payment at the annual settlement. Keeping revenue records and watching the advance deadlines are elements we take over as part of online accounting services.

How to prepare the settlement step by step

Before you send PIT-28, it is worth organising your documents and data for the whole year. In practice the order looks like this:

• gather the revenue records broken down by lump-sum rate,
• establish the amounts of social and health contributions paid during the year,
• sum up the tax advances paid during the year,
• check which reliefs and deductions apply (e.g. IKZE, donations, thermal modernisation relief),
• complete the form together with the appropriate attachments and verify the amounts,
• file the return and pay any additional amount due by 30 April 2027.

If you prefer not to deal with this yourself, we will prepare the PIT-28 settlement based on your records, present the result together with the calculations and explain the individual items. We provide services entirely online, in Polish and in English.