The deadline for filing your personal income tax return (PIT) for 2025 is April 30, 2026. With the deadline fast approaching, now is the time to prepare your documents, choose the right form, and make sure you are not leaving money on the table. Whether you are an employee or a business owner, this guide will walk you through everything you need to know.

Which PIT form do you need?

The form you file depends on your income sources and chosen taxation method:

  • PIT-37 -- for employees, contractors, retirees, and pensioners. This applies to individuals whose income was paid exclusively through a withholding agent (employer, contractor).
  • PIT-36 -- for entrepreneurs taxed on the general scale (12% and 32%), as well as individuals with multiple income sources (e.g., employment plus rental income).
  • PIT-36L -- for entrepreneurs who chose the flat tax rate (19%).
  • PIT-28 -- for entrepreneurs and individuals reporting income under the lump-sum tax on recorded revenue.

If you are unsure which form applies to you, consult an accounting firm before the deadline passes.

Twoj e-PIT -- the easiest way to file

The Ministry of Finance provides the Twoj e-PIT service at podatki.gov.pl. The system automatically prepares a pre-filled tax return based on data from employers, banks, and other institutions.

Key facts about Twoj e-PIT:

  • Pre-filled returns are available from February 15 each year.
  • You must verify all data carefully -- the system does not automatically include all deductions and credits.
  • You can manually add child tax credits, charitable donations, internet deductions, and other reliefs.
  • If you neither accept nor reject the return by April 30, the system automatically accepts it -- but without any additional deductions you did not enter.

Documents you need to prepare

Before you start filing, gather the following documents:

  • PIT-11 -- income and tax advance information from your employer (you should receive it by the end of February).
  • PIT-8C -- information about income from other sources, such as stock market gains.
  • Bank statements -- confirming payments to IKZE retirement accounts, charitable donations, and other deductible expenses.
  • Disability certificates -- if you are claiming the rehabilitation deduction.
  • Invoices and receipts -- for internet expenses, thermal modernization, and other deductible costs.

Most popular tax deductions

Polish tax law provides a range of deductions that can significantly reduce your tax liability:

Child tax credit

Available to parents and legal guardians. The deduction amounts to PLN 1,112.04 per year for the first and second child. The condition is that combined spousal income must not exceed PLN 112,000 (for couples) or PLN 56,000 (for single parents). For families with three or more children, the income limit does not apply.

Internet deduction

You can deduct internet expenses up to PLN 760 per year. Important: this deduction is available only for two consecutive tax years -- if you claimed it in 2023 and 2024, you cannot claim it for 2025.

IKZE contributions

Contributions to the Individual Retirement Security Account (IKZE) are deductible from income. The 2025 contribution limit is PLN 9,388.80 (for employees) or PLN 14,083.20 (for entrepreneurs).

Charitable donations

Donations for public benefit purposes, religious worship, honorary blood donation, and other qualifying causes can be deducted up to 6% of income.

Joint filing with your spouse

Filing jointly with your spouse is particularly beneficial when one spouse earns significantly more than the other. Joint filing calculates tax on half of the combined income, which helps avoid moving into the higher tax bracket (32%). The requirement is that the marriage must have lasted the entire tax year, and the spouses must have joint marital property.

Common mistakes to avoid

Every year, tax offices identify recurring errors in tax returns:

  1. Not reviewing Twoj e-PIT data -- automatically accepting the return without checking may mean losing deductions.
  2. Wrong bank account number -- entering an incorrect account number delays your tax refund.
  3. Omitting income from additional sources -- such as freelance contracts, private rental income, or securities sales.
  4. Errors in the child tax credit -- incorrect number of months or exceeding the income limit.
  5. Missing the deadline -- filing after April 30 requires submitting a voluntary disclosure (czynny zal).

Professional PIT filing assistance in Wroclaw

If you want to avoid errors or simply prefer to leave the filing to professionals -- LinTax offers comprehensive PIT filing services starting from PLN 150. Our accountants in Wroclaw will ensure your return is correct and that all eligible deductions are claimed. Do not wait until the last day -- contact us today.

Tax-free amount and tax brackets for 2025

Here are the key tax parameters for the 2025 tax year:

  • Tax-free amount: PLN 30,000 -- income up to this amount is not subject to tax. For many employees, this means a tax refund.
  • First tax bracket: 12% -- on income from PLN 30,000 to PLN 120,000.
  • Second tax bracket: 32% -- on income above PLN 120,000.

Keep in mind that the tax-free amount is automatically factored in by your employer in monthly advance payments. However, if you worked for multiple employers simultaneously, the tax-free amount may have been applied more than once -- in which case your annual return may show additional tax due.

Tax refund -- when and how?

If your return shows an overpayment, the tax office is required to refund it within 45 days of an electronic filing or 3 months of a paper filing. The refund is sent to the bank account specified in your return. It is worth filing as early as possible -- the sooner you file, the sooner you receive your refund. People who file in February often receive their refund as early as March.