Introduction: Reforms in the PIT System

Every year the Ministry of Finance updates tax form templates to adapt to changes in income tax law. 2026 is no exception — new PIT forms are in effect from the new year that every taxpayer must use when filing annual returns.

Changes may seem minor, but for people filling out forms manually or processing employee returns, they are very important. Filing a return using an old form may cause the tax office to reject the document.

Which PIT Forms Changed in 2026?

The Ministry of Finance released new templates for the following forms:

As you can see, most forms were updated. The most important are PIT-36 (for millions of employees), PIT-38 (for entrepreneurs), and PIT-8AR (for people with multiple income sources).

Key Changes in PIT-36 for 2026

PIT-36 is filed by over 15 million Poles annually. The new version contains important modifications.

Changes in PIT-2 — version 9

One of the most important changes is the new version of PIT-2 (version 9). This document is completed by an employee for their employer at the start of employment or when personal circumstances change.

Changes for Entrepreneurs (PIT-38 and PIT-39)

Self-employed people must use updated versions of PIT-38 and PIT-39. The changes mainly concern:

Deductible costs

In the new forms, the way of showing costs changed. The system is now more precise in separating:

• Costs justified by actual expenses
• Estimated costs (for selected industries)
• Capital expenditures and improvements

Tax allowances for entrepreneurs

The new PIT-38 includes an updated section on tax allowances, including allowances for young entrepreneurs, IP Box, and territorial allowances. Each allowance now has a separate line, making proper application easier.

Forms that Did NOT Change

It's also important to know which forms remained unchanged, to avoid unnecessary searching.

PIT-11 — No changes since 2022

PIT-11 is information about tax withheld by employers. This form has not changed since 2022 and will continue to be used unchanged in 2026.

PIT-37 — Continues without changes

PIT-37 (for people with multiple income sources) also has not changed. Workers with more than one employer can continue using the old form.

Where to Download New PIT Forms 2026?

New form templates are available in several places:

Ministry of Finance Website

Official forms are published on www.mf.gov.pl in the Tax Forms section. The Ministry updates this page before each tax year.

e-PIT Systems

People filing electronically through the e-PIT portal don't need to download anything — the system automatically applies new form versions.

Accounting Offices and Software

All taxpayers using accounting offices or tax software (e.g., iSeries, enova365, Sage) can be sure their tools have already been updated to the new forms.

Important Deadlines — When to File New PIT

Learn the schedule for tax year 2025 (filing in 2026):

Practical Tips for Filling New Forms

Read the form instructions

The Ministry publishes instructions for each form with detailed guidance on every field. If unsure, always consult the instructions before completing the form.

Pay attention to sheet numbers

New versions may have different sheet numbers. What was once on sheet 2 may now be on sheet 3. Review the form structure before starting.

Ask an accountant for help

If you're self-employed or have a complex tax situation (multiple income sources, allowances, losses), it's definitely worth consulting a tax advisor or accounting office.

FAQ: Frequently Asked Questions

Can I use the old PIT-36 from 2025?

No. From January 1, 2026, the tax office only accepts new forms. Old forms will be rejected. Always make sure you're using the current year's form.

Where can I find instructions for the new PIT-36?

Instructions are available on the Ministry of Finance website and from accounting offices. Tax software also includes built-in instructions.

Does my accounting office automatically use new forms?

Yes, professional offices update their software right after new forms are announced. However, it's worth confirming with your accountant that they're using current forms.

Does PIT-11 need to be in the new form?

No — PIT-11 has not changed, so employers can continue using the 2022 version without any problems.