PIT for 2025 — What's New?
The deadline for filing annual PIT returns for 2025 is April 30, 2026. This year brings several important changes in forms and filing rules.
New PIT Forms
PIT-37 and PIT-36 — Version 31
Key changes include:
- New section for innovative employee relief — expanded qualifying costs under the R&D relief
- Updated tax brackets — tax-free amount remains at PLN 30,000, but the calculation for reducing amounts above PLN 120,000 has changed
- New relief codes — added codes for heritage building relief and payment terminal relief
PIT-38 — Capital Gains
PIT-38 now includes new rules for cryptocurrency reporting — from 2025, platform operators must report transactions under DAC8.
PIT-28 — Flat-Rate Tax
PIT-28 has been updated for new flat-rate tax rates from 2025, with separate fields for the 12% rate (IT services after changes).
Key Deadlines
- February 28, 2026 — PIT-11, PIT-8C from employers
- April 30, 2026 — Annual PIT filing deadline and tax payment
Twój e-PIT Service
Pre-filled returns are available since February 15, 2026 at podatki.gov.pl. New this year: KSeF invoice data for business owners is included automatically. Note: If you don't file by April 30, the system auto-accepts PIT-37 and PIT-38 only.
What to Watch Out For
- Verify Twój e-PIT data — not all reliefs are included automatically
- Joint filing with spouse requires active submission
- 1.5% tax allocation to public benefit organizations must be indicated
Need help with your PIT return? Contact us.