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Last updated at
July 10, 2025
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Book NowPersonal Income Tax is a tax on the income of individuals based on their residency and type of earnings. On 22 April 2022, the Polish Council of Ministers approved a major tax reform to ease financial pressure. As part of this reform the PIT rate was reduced from 17% to 12%, effective 1 July 2022.
In this blog, we will explain everything you need to know about PIT in Poland.
Personal Income Tax in Poland is a tax on a person’s income based on their residency.
A person is a tax resident if they have their centre of personal or economic interests in Poland or if they stay in Poland for over 183 days in a year. A resident has unlimited tax liability and must pay tax in Poland on all income earned worldwide.
A non-resident has limited tax liability and pays tax only on income earned from sources in Poland.
Taxable income in Poland includes:
Poland applies several personal income tax methods depending on the taxpayer’s income type and chosen form of taxation.
The main methods include a progressive tax scale, a flat rate, a lump-sum on registered revenue, and a fixed-amount tax.
The progressive tax scale is the standard method used for most personal income in Poland. The tax is based on total annual income and uses two rates:
| Annual Income Range (PLN) | Tax Rate | Note |
| 0 – 120,000 | 12% | Reduced by a degressive amount of PLN 3,600 |
| Over 120,000 | 32% | Applied to the amount exceeding PLN 120,000 |
Key points:
This method allows the use of tax reliefs and joint filing with a spouse if conditions are met.
A flat rate of 19% will apply to the following types of income:
To use this method:
This method is often used by people who expect high income and prefer a fixed rate instead of the progressive scale. It does not allow most tax reliefs or joint filing with a spouse.
The lump-sum tax is based on total revenue without deducting expenses. It applies only to specific types of economic activity allowed by law.
Tax rates vary based on the type of activity:
Available rates: 17%, 15%, 12.5%, 10%, 8.5%, 5.5%, 3%, or 2%
Examples:
To use this method:
This method is often chosen by small business owners who want simpler tax rules. It does not allow deduction of costs or joint filing with a spouse.
4. Fixed-Amount Tax
The fixed-amount tax applies only to selected small-scale economic activities listed by law. The tax is set as a fixed monthly amount by the revenue office.
The amount will depend on:
To use this method:
There is no need to submit an annual tax return. If health insurance contributions are paid and are tax deductible, the PIT-16A form must be submitted by 31 January of the following year.
This method is chosen for its simplicity, but it is available only to specific types of business defined by law.
Personal Income Tax Return and Payment Process in Poland
Individuals who earn taxable income in Poland, whether resident or non-resident, must file a tax return and pay tax based on the applicable taxation method unless exempt by law.
Tax returns must be filed each year for income earned in the previous calendar year. The standard filing period is from 15 February to 30 April. For lump-sum taxpayers, the return must be submitted between 15 February and the last day of February.
Returns must be submitted to the revenue office responsible for the taxpayer’s place of residence or registration.
There are three ways to file the tax return:
If the return is submitted before 15 February, it will still be treated as filed on 15 February.
Note: The Twój e-PIT service cannot be used for income from business activity or special branches of agricultural production.
Different forms are used to report income depending on the source and the chosen tax method. Each taxpayer must select the correct form based on their income type.
| Form | Purpose |
| PIT-37 | Income from employment, pensions, and other income settled by a tax agent |
| PIT-36 | Income not settled by a tax agent or a mix of different income types |
| PIT-36L | Income taxed at the 19% flat rate (non-agricultural business activity) |
| PIT-28 | Income taxed under the lump-sum method on registered revenue |
| PIT-16 | Application for fixed-amount tax |
| PIT-16A | Declaration of health insurance contribution (for fixed-amount tax payers) |
| PIT-38 | Income from sale of securities or capital gains |
| PIT-39 | Income from the sale of real estate |
Tax Payment Deadlines
Taxpayers must pay advance tax during the year based on the income or revenue earned. The payment deadline depends on the tax method chosen.
| Tax Method | Payment Due Date |
| Progressive tax scale | 20th day of the following month |
| Flat rate (19%) | 20th day of the following month |
| Lump-sum tax | 20th day of the following month |
| Fixed-amount tax | 7th day of the following month |
| Fixed tax for December | 28 December |
Payments must be made to the taxpayer’s individual tax micro-account.
The final amount due is settled when the annual tax return is filed. If tax paid during the year is higher than required, the excess will be refunded by the revenue office. If it is less, the remaining amount must be paid with the return.
Conclusion
It is important to file a tax return and make payment on time. A delay in filing or payment will lead to penalty or interest and may cause issue with a refund. From 2026, Poland will start mandatory e-invoicing on the KSeF platform. It will apply to large businesses from 1 February 2026 and to all VAT-registered businesses from 1 April 2026. It is important to stay ready and update your system for e-invoicing.
We recommend you try Flick e-invoicing software. It fully complies with Polish VAT and KSeF rules. It will help you submit invoices on time and stay compliant with less effort. If you have a question on Personal Income Tax or e-invoicing in Poland then feel free to contact us.
Who must pay PIT in Poland?
Polish residents pay tax on worldwide income. Non-residents pay tax only on income earned in Poland.
What is the current PIT rate?
12% on income up to PLN 120,000 and 32% on income above that.
What is the tax-free amount?
PLN 30,000 per year.
What PIT methods are available?
What if I miss the deadline?
You may face:
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