How to File PIT-36 for 2025 — Step-by-Step Guide

Who Must File PIT-36 for 2025?

PIT-36 is a form for employees, retirees and pensioners. If your income comes mainly from employment or a pension, you must complete it. Mandatory filing applies to:

• Employees on employment contracts — without exception, even if the employer withholds tax
• Retirees and pensioners — regardless of the amount of benefits
• People working abroad — must file in Poland
• People with additional income — interest, dividends, compensation for contracts (without business)

Exception: People running a business or working on B2B basis file PIT-37, not PIT-36.

Filing Deadline — April 30, 2026

For the 2025 tax year, one deadline applies to all taxpayers:

Date	What to do	Notes
March 31, 2026	Employer issues you with a PIT certificate	Contains tax withheld during the year
April 30, 2026	Final deadline for filing PIT-36	In paper form or via e-PIT — no extensions
After April 30	Late filing penalties apply	Penalty: 1% of tax due for each full month late
Tax refunds	Processed within 3 months of filing	If you are entitled to a refund — it will be transferred automatically

Step by Step — How to File PIT-36 via e-PIT

Most taxpayers file PIT-36 electronically through the e-PIT portal. Here is a practical guide:

Step 1: Prepare Your Documents

Before logging into e-PIT, gather:

• PIT certificate from employer (by March 31, 2026)
• Certificates for other income (if applicable)
• Proof of deductions (insurance, donations, medical costs)
• PESEL and tax identification number
• Bank account number (for tax refund)

Step 2: Log In to e-PIT

Go to pit.gov.pl and log in via:

• Trusted Profile (zaufanyprofil.gov.pl)
• Online banking (if it supports e-PIT)
• Electronic certificate
• One-time password sent via SMS

Step 3: Check Pre-filled Data

The e-PIT system automatically retrieves from the tax office:

• Your personal data and address
• Employment income (from employer certificates)
• Tax already withheld

Check if everything is correct. If something is wrong — you must correct it.

Step 4: Complete Remaining Fields

Depending on your situation, enter:

• Additional income: Interest from savings accounts, dividends, contract compensation
• Costs: If you have rental income — deductible maintenance costs
• Reliefs and deductions: Family relief, health insurance, donations

Step 5: Attach Required Documents

In e-PIT, add scans or photos of:

• PIT/B — if you worked for more than one employer
• PIT/O — if you had rental income
• Proof of deductions (insurance receipts, medical prescriptions)

Step 6: Submit Your Return

After completing, click "Submit Return". The system will send you a confirmation. Keep this document — you will need it in case of tax audit.

Step 7: Wait for Results

The tax office processes your return. Within a few weeks:

• If you are owed a refund — funds will be transferred to your bank account (within 3 months)
• If you owe tax — you will receive a decision on tax due (7 days to pay)
• If tax breaks even — no funds are transferred

PIT/B and PIT/O Attachments — When Required

PIT/B (employee declaration) is required when:

• You worked for more than one employer in the same year
• You changed employers during the year (e.g., worked for two companies)
• You have income outside main employment

PIT/O (rental income return) is required when:

• You rent an apartment, house or garage
• You rent rooms or apartment on Airbnb
• You rent land or agricultural property

In the e-PIT system, you can enter the data from these attachments directly — no need to print and scan paper.

What Deductions Can Be Claimed on PIT-36?

Some expenses reduce your tax or provide a refund:

Type of Deduction	Limits / Conditions	Supporting Document
Family Relief (500+)	76–92 PLN per child per month	Certificate from municipal social welfare
Health Insurance Above Limit	Difference between paid and minimum rate	Insurance payment confirmation
Medical and Healthcare Expenses	Up to 6,000 PLN per year or unlimited for cancer	Invoices, medical receipts, prescriptions
Donations to Public Benefit Organizations	Up to 6% of income, min. 100 PLN	Donation acceptance confirmation
Private Pension Insurance (IKE/IKZE)	Up to 5,400 PLN per year	Financial institution statement
Losses from Securities Sales	Can be deducted from gains	Broker or bank confirmation

Joint Filing — Is It Worth Filing Together?

If you are married, you can file a joint PIT-36L return instead of two separate ones. Then:

• Income of both spouses is combined
• Tax is calculated progressively on the total income
• Reliefs and deductions can be allocated to one person (strategically)

When is joint filing worth it? When:

• One spouse earns significantly more than the other (difference >20,000 PLN)
• One person has most of the deductible expenses
• Combined you fall in a lower tax bracket (17%)

Example: Husband earns 80,000 PLN per year, wife 30,000 PLN. Jointly: 110,000 PLN / 2 = 55,000 PLN per capita, which gives a better tax percentage than if each files separately on the full amount.

Joint or separate filing must be chosen in e-PIT — the system will show you a simulation and calculate who benefits more.

Common PIT-36 Filing Mistakes — How to Avoid Them

Here are some pitfalls taxpayers fall into:

Mistake 1: Incorrect Employer Data

The e-PIT system automatically retrieves data from certificates, but sometimes there are errors. Check whether:

• Company tax ID is correct
• Employer name is accurate
• Employment dates are precise

If something doesn't match — correct it before submitting. Errors can result in tax arrears.

Mistake 2: Forgetting About Additional Income

If you received:

• Interest from a bank deposit (even if small)
• Payment for contract work
• Dividends from shares
• Insurance annuity

...you must enter it in PIT-36. Even if it was only a few hundred zloty.

Mistake 3: Lacking Documents for Deductions

If you claim medical or insurance deductions — keep with you:

• Receipts and invoices (with VAT amounts)
• Prescriptions (for medicines)
• Payment proofs (transfers, credit card statements)

The tax office may request proof. Without them, the deduction will be denied.

Mistake 4: Incorrectly Selecting Joint Filing

If you are married — both of you must file a joint PIT-36L return by the same date. If one of you doesn't — you automatically switch to separate filing.

Mistake 5: Filing After the Deadline

After April 30, 2026, each day late incurs 1% of tax due. For example:

• Tax due 5,000 PLN → 10 days late = 500 PLN penalty
• 60 days late = 3,000 PLN penalty

Submit your return early — even a few days before the deadline.

PIT-36 for Workers Without Fixed Residence

If you work abroad but are a Polish tax resident — you must file PIT-36. The procedure is the same, but you should also provide:

• Employment contract from abroad
• Certificate from foreign employer about withheld tax
• Proof of tax residency in Poland (rental agreement, utility bill)

You can also deduct taxes paid abroad (double taxation treaty applies).

FAQ — Answers to Popular Questions

What is a PIT certificate and when do I get it?

A PIT certificate (PIT form) is issued by your employer by March 31 of the following year. It contains information about your gross salary, withheld income tax, Social Security and health insurance contributions. You receive it in paper or electronic form — keep it for 5 years (statute of limitations).

Do I have to file if I worked less than a year?

Yes. If you worked even for one day in 2025 — you must file PIT-36. The tax office needs this information for income records. You can expect tax refunds if you worked for less than 12 months.

If I get a tax refund — can I defer it to the next year?

No. If your return shows a refund — funds are transferred to your bank account within 3 months. You cannot ask the tax office to "save" them for next year. Refunds are automatic.

Am I required to file PIT-36 if I have small income?

Yes. The obligation applies to ALL employees regardless of salary amount. Even if you earned below the tax threshold (in Poland 3,091 PLN per month in 2025) — you should file a return. The tax office can verify that tax was calculated correctly for you.

What are the consequences of not filing PIT-36?

If you don't file by April 30:

• Penalty: 1% of tax due for each full month late (maximum 30%)
• Risk of fine up to 5,000 PLN
• Loss of right to tax refund (if entitled)
• Possible placement on list of debtors