PIT-36 or PIT-37
— Which Form for 2025?
Every year, Polish taxpayers must answer: PIT-36 or PIT-37? The choice depends on whether you're self-employed or an employee, whether you had other income, and whether you want to file jointly with a spouse. In this guide, I clarify the differences, explain who files which form, and help you understand the deadline and key sections.
PIT-36 vs. PIT-37: Key Differences
| Feature | PIT-36 | PIT-37 |
|---|---|---|
| Who files | Self-employed, business income | Employees, wages only |
| Joint filing | Yes (PIT-36S) | Possible under conditions |
| Other income sections | Yes (rental, capital gains, etc.) | Limited sections |
| Business deductions | Yes, detailed | No business sections |
| Complexity | Complex, many sections | Simple, wage-focused |
Who Files PIT-36?
- Self-employed and entrepreneurs (all tax forms)
- Freelancers and contractors with business income
- Farmers
- Anyone with income from rental property
- Anyone with capital gains or investment income
- Anyone with multiple income sources
Who Files PIT-37?
- Employees earning only employment wages
- No self-employment income
- No rental income
- No investment or capital gains
- If other minor income, still may use PIT-37 (with some conditions)
PIT-36 Key Sections
Part I: Personal Details and Income Sources
Identifies you, filing status, and which income sources apply.
Part II: Business Income
Revenue and deductions if you're self-employed or have business income from KPiR, flat rate, or linear tax.
Part III: Other Income
Rental income, agricultural income, capital gains, foreign income.
Part IV: Tax Calculation
Total income, deductions, tax thresholds, final tax owed or refund.
PIT-37 Key Sections
Part A: Employment Income
Wages and salary from employer(s).
Part B: Other Income
Limited sections for minor income (interest, dividends).
Part C: Tax Calculation
Tax computed from total income with standard deductions and reliefs.
Joint Spouse Filing
PIT-36S (Joint PIT-36):
- Both spouses file together on one form
- Both must have business income or other qualifying income
- Allows income splitting and potential tax optimization
- Both signatures required
Can two PIT-37 filers file jointly?
Generally no. Two employees with only wages file separate PIT-37 forms. However, if one spouse has other income (rental, capital gains), they may file PIT-36 jointly.
Filing Deadline and Extensions
Standard deadline: April 30, 2026
- Electronic (e-PIT): Available from February 15, 2026
- Paper: Must arrive at tax office by April 30
Extended deadline: May 31, 2026
- If filing through a tax advisor or accounting firm
- Requires proof of professional assistance
Common Filing Mistakes
- Filing wrong form: Self-employed filing PIT-37 is rejected
- Missing deductions: Forgetting eligible business or personal deductions
- Calculation errors: Arithmetic mistakes in tax computation
- Missing spouse details: Joint filing without complete spouse information
- Late filing: Missing April 30 deadline incurs penalties
Frequently Asked Questions
I have a part-time business and main employment. Which form?
PIT-36. Any business income requires PIT-36, regardless of whether you're primarily employed.
Can I amend my return after filing?
Yes. File a correction form (PIT-36 albo PIT-37 KO) within 3 years of the original filing date.
What if I miss the April 30 deadline?
Late filing penalties apply: 40 PLN per day (first 30 days), then 100 PLN per day. File as soon as possible.
Piotr has 18 years of experience helping individuals and entrepreneurs navigate PIT filings and optimize their tax returns.