PIT Tax Return Deadline for 2025

Taxpayers must file their annual PIT return for 2025 by April 30, 2026. This applies to PIT-36, PIT-36L, PIT-37, PIT-28 and PIT-38 forms. Filing early means a faster refund of any overpayment.

What's New in the 2025 Tax Return?

The 2025 tax year brought several important changes affecting this year's settlement:

  • Tax-free amount — maintained at 30,000 PLN. Individuals earning below this amount pay no PIT on the tax scale.
  • Tax brackets — the first bracket of 12% applies up to 120,000 PLN income, above which the rate is 32%.
  • Child tax credit — unchanged: 1,112.04 PLN per first and second child (income limit 112,000 PLN for single parents). Available only on the tax scale.
  • Health insurance contribution — on tax scale: 9% of income (non-deductible), flat tax: 4.9% (deductible up to 14,100 PLN), lump sum: fixed amounts in three revenue brackets.

Who Must File a PIT Return?

The following must file an annual return:

  • Employees on employment, commission or work contracts (PIT-37)
  • Entrepreneurs on the tax scale (PIT-36) or flat tax (PIT-36L)
  • Taxpayers on lump-sum tax (PIT-28)
  • Individuals earning capital gains, e.g. from stock sales (PIT-38)

How to File Your PIT

The most convenient method is filing through e-PIT at podatki.gov.pl. The system automatically pre-fills your form based on data from employers and financial institutions. Simply verify the data, add any applicable deductions, and approve.

Need Help With Your Tax Return?

LinTax accounting office can help you correctly file your 2025 PIT return. We verify all applicable deductions and ensure timely, accurate filing. Contact us — PIT returns are our daily work.