Learn › Filing taxes in Poland

In short: In Poland, the easiest way to file your annual PIT for 2025 is the Twój e-PIT service in the e-Tax Office, typically available from 15 February to 30 April 2026. The return (usually PIT-37 for employees and contractors) is pre-filled — you can review it, add reliefs and confirm it. If you do nothing, PIT-37 and PIT-38 are accepted automatically after 30 April, whereas PIT-28, PIT-36 and PIT-36L must be filed by you. Any tax owed is also due by 30 April. This is educational information — for your individual situation, check official sources or consult a tax adviser.

Filing your tax return (PIT) in Poland

Kontoo editorial team · Updated 06/24/2026

The annual PIT return is a yearly obligation for most people earning income in Poland. The easiest route is the Twój e-PIT service inside the e-Urząd Skarbowy (e-Tax Office), where your return is pre-filled by the tax administration from data sent by employers and other payers. This chapter explains, calmly and factually, who files form PIT-37, by when, and what happens automatically versus what needs your confirmation. This is educational material, not tax advice.

Log in to the e-Tax Office at podatki.gov.pl (via login.gov.pl: trusted profile, online banking, the mObywatel app or e-ID) and open the Twój e-PIT service.
Review the pre-filled return (usually PIT-37): data from PIT-11 forms supplied by employers and contractors, deductions, and any chosen public-benefit organisation (1.5%).
Add any missing reliefs and deductions (for children, internet, donations, etc.) or correct data if something is wrong.
Accept and submit the return; if tax is due, pay it to the indicated individual tax micro-account by the deadline.

What matters

The annual personal income tax return (rozliczenie roczne) in Poland applies to most people whose income is taxed under the progressive scale. The most common form is PIT-37 — filed by employees and people on mandate or specific-task contracts whose income is reported by a payer. Self-employed people usually use PIT-36 or PIT-36L, lump-sum taxpayers use PIT-28, and capital gains are reported on PIT-38. Since 2019 the tax administration has offered the Twój e-PIT service: a ready, pre-filled return built from data sent by employers (PIT-11) and other payers. You simply review it, optionally add reliefs and deductions, and accept it. Access is through the e-Tax Office at podatki.gov.pl — securely, via login.gov.pl (trusted profile, online banking, mObywatel, e-ID) or via the e-Tax Office mobile app. The key mechanism: for PIT-37 and PIT-38, inaction does not create arrears — these are accepted automatically once 30 April passes. But the automatic process only reflects what the office already knows; reliefs you do not claim yourself (child relief, donations, thermal-modernisation relief) may be lost. So it is worth logging in and reviewing the return deliberately. This is a general description, not tax advice — for unusual situations a tax adviser can help.

ExampleIllustrative example (progressive scale, as of 2026). Suppose taxable annual income of 60,000 PLN. The tax-free amount is 30,000 PLN, so 30,000 PLN is taxed. At the 12% rate that is 3,600 PLN of tax; the annual tax-reducing amount (3,600 PLN) offsets part of the burden. If the advance payments withheld by your employer during the year exceeded the tax due, the difference comes back as a refund — usually faster with e-filing. Figures are rounded and for illustration only.

File through the official Twój e-PIT service at podatki.gov.pl, and plan your income, deductions and deadlines comfortably in the Kontoo app: web.kontoo.app.

In depth

PIT-37 versus other forms

PIT-37 covers income handled by a payer (employment, mandate, specific-task contracts). Self-employment uses PIT-36 or PIT-36L, lump-sum tax uses PIT-28, and capital gains use PIT-38. The fact that PIT-37 and PIT-38 are accepted automatically does not waive the need to file the other forms yourself.

Refunds and deadlines

With electronic filing, an overpayment refund usually arrives faster than with paper. The deadline to file and to pay tax is 30 April. As of 2026 — confirm specific rates, thresholds and deadlines on podatki.gov.pl if in doubt; this is educational material, not tax advice.

Checklist

I can access the e-Tax Office (trusted profile, banking, mObywatel or e-ID) and have opened the Twój e-PIT service.
I have checked the PIT-37 data from PIT-11 and added the reliefs and deductions I am entitled to.
I have indicated a public-benefit organisation (1.5%) if I want to donate part of my tax.
I have submitted the return and paid any tax due to the micro-account by 30 April.

Common myths

Myth: If I do nothing, I will be fined for not filing a PIT.

Reality: For PIT-37 and PIT-38 the administration accepts the return automatically after 30 April. There is no penalty merely for doing nothing with those forms — but you risk losing unclaimed reliefs. PIT-28, PIT-36 and PIT-36L must be filed by you.

Myth: Filing PIT online costs money.

Reality: The official Twój e-PIT service in the e-Tax Office is free and runs 24/7. Paid commercial apps are an optional extra, not an obligation.

Frequently asked questions

By when must I file my PIT for 2025?

The deadline is 30 April 2026. The Twój e-PIT service is usually opened on 15 February, and any tax due must also be paid by the same 30 April deadline. As of 2026 — when in doubt, check podatki.gov.pl.

What happens if I do nothing about PIT-37?

After 30 April the tax administration automatically accepts unfiled PIT-37 and PIT-38 returns from the data it holds. It is still worth reviewing them earlier, because the automatic process will not add reliefs you do not claim. PIT-28, PIT-36 and PIT-36L are not accepted automatically.

How do I log in to Twój e-PIT?

Through the e-Tax Office at podatki.gov.pl using login.gov.pl: a trusted profile, online banking, the mObywatel app or e-ID. You can also use authorising data or the e-Tax Office mobile app.

Do I have to pay to file via Twój e-PIT?

No. The Twój e-PIT service in the e-Tax Office is free and available around the clock. Paid commercial programs are an optional extra, not a requirement.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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