[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-what-is-pit-11-pit-tax":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"what-is-pit-11-pit-tax","PIT-11 and PIT-37 in Poland 2026: deadlines, brackets and filing","PIT-11 and PIT-37 in the 2026 annual return: filing deadlines, the 12% and 32% brackets, tax-free amount and a practical guide to Twój e-PIT.","\u003Cp>PIT-11 and PIT-37 are the two forms that most often appear in an employee's annual tax return. PIT-11 is issued by the remitter — employer or client — and summarises the revenue and tax advances collected during the year. PIT-37 is the return that an employee files personally, usually through the Twój e-PIT service. Below we describe the deadlines applicable in 2026, the current personal income tax rates, and the most common situations that require attention.\u003C\u002Fp>\u003Ch2>What distinguishes PIT-11, PIT-37 and PIT-36\u003C\u002Fh2>\u003Cp>Three names, three different roles:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>PIT-11\u003C\u002Fstrong> — a statement of revenue and tax advances issued by a remitter (employer, client, bank, benefit-paying institution). It goes to the taxpayer and to the tax office. It is not a tax return but a source document.\u003C\u002Fli>\u003Cli>\u003Cstrong>PIT-37\u003C\u002Fstrong> — the annual return filed by people who received revenue taxed under the tax scale (umowa o pracę — employment contract, umowa zlecenia — mandate contract, umowa o dzieło — specific-task contract, pension, disability benefit, social benefits). You file PIT-37 if you did not run a business activity.\u003C\u002Fli>\u003Cli>\u003Cstrong>PIT-36\u003C\u002Fstrong> — the annual return for people running a business activity taxed under the tax scale, as well as those settling foreign income without an intermediary remitter in Poland (e.g. work abroad settled in Poland using the proportional-deduction method).\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Deadlines in 2026\u003C\u002Fh2>\u003Cp>The calendar for the 2025 tax year (settled in 2026) is as follows:\u003C\u002Fp>\u003Cul>\u003Cli>by 31 January 2026 — the remitter sends PIT-11 to the taxpayer's tax office (electronic deadline),\u003C\u002Fli>\u003Cli>by the end of February 2026 (the deadline shifts to the next working day if the last day falls on a weekend) — the remitter sends PIT-11 to the taxpayer,\u003C\u002Fli>\u003Cli>from 15 February 2026 — preliminary returns are made available in the Twój e-PIT service,\u003C\u002Fli>\u003Cli>by 30 April 2026 — the taxpayer files PIT-37, PIT-36 or another return and pays any underpayment.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If the taxpayer takes no action, by 30 April 2026 the PIT-37 return in the Twój e-PIT service will be automatically accepted in the version prepared by the National Revenue Administration.\u003C\u002Fp>\u003Ch2>Rates and brackets in 2026\u003C\u002Fh2>\u003Cp>The tax scale that has been in force since 2022 consists of two rates:\u003C\u002Fp>\u003Cul>\u003Cli>12% — up to PLN 120,000 of annual income,\u003C\u002Fli>\u003Cli>32% — on any amount exceeding the PLN 120,000 annual income threshold.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The tax-free amount is PLN 30,000 per year and is built into the first bracket (it produces a zero-tax effect up to that income level). The tax-reducing amount applied by remitters is PLN 3,600 per year. The parameters remain unchanged in 2026 (source: podatki.gov.pl, update of 15 December 2025).\u003C\u002Fp>\u003Cp>Regardless of the rate, people under 26 employed or working under a mandate contract benefit from the \"youth relief\" — exemption from PIT up to a limit of PLN 85,528 per year.\u003C\u002Fp>\u003Ch2>How to file PIT-37 step by step\u003C\u002Fh2>\u003Col>\u003Cli>Log in to Twój e-PIT (trusted profile, online banking, mObywatel, tax data).\u003C\u002Fli>\u003Cli>Verify the data in the pre-filled return: revenue from PIT-11, contribution deductions, joint settlement with a spouse, children and reliefs.\u003C\u002Fli>\u003Cli>Add missing information — e.g. rehabilitation relief, internet relief, thermomodernisation relief, donations deduction, IKZE (individual retirement security account) relief.\u003C\u002Fli>\u003Cli>Indicate a public-benefit organisation for the 1.5% of tax (optional).\u003C\u002Fli>\u003Cli>Accept the return and pay any underpayment by 30 April 2026.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>A refund of an overpayment on an electronically accepted return is typically transferred to the bank account indicated in the return within 45 days.\u003C\u002Fp>\u003Ch2>Several sources of income in one year\u003C\u002Fh2>\u003Cp>If you worked for several employers, each of them issues a separate PIT-11. They all go to the tax office and to the Twój e-PIT service, which sums them automatically. It is still worth comparing the data with the paper or electronic copies you have, because a remitter's error (e.g. double counting of advances, omission of a contribution) ultimately burdens the taxpayer.\u003C\u002Fp>\u003Cp>For work abroad, PIT-36 with the PIT\u002FZG annex applies. A Polish tax resident settles worldwide income in Poland; a non-resident — only Polish-source income. Double-taxation treaties determine the method: exclusion with progression or proportional deduction.\u003C\u002Fp>\u003Ch2>What to do when PIT-11 contains an error\u003C\u002Fh2>\u003Cp>The first step is to contact the remitter — they issue a correction to the statement. If the employer refuses, the taxpayer may report the actual values in PIT-37, provided they have supporting evidence (contract, bank statements, payslips). An explanatory letter is attached to the return in that case. This route avoids repeating the error in the return.\u003C\u002Fp>\u003Cp>If you only notice the error after accepting PIT-37, file a corrective return. The right to correct expires after five years — counted from the end of the year in which the tax payment deadline fell.\u003C\u002Fp>\u003Ch2>The most common pitfalls\u003C\u002Fh2>\u003Cul>\u003Cli>missing PIT-11 from a former employer — it can be enforced in writing, and as a last resort you can file the return with the actual data and a notification to the tax office,\u003C\u002Fli>\u003Cli>omission of ZUS benefits (sickness, maternity) — ZUS is the remitter in this case and issues a separate PIT-11A\u002FPIT-40A,\u003C\u002Fli>\u003Cli>double deduction of health contributions — on the tax scale, the health contribution is not deducted from the tax,\u003C\u002Fli>\u003Cli>forgetting family reliefs (child relief, joint settlement with a spouse) — the pre-filled e-PIT does not always suggest them,\u003C\u002Fli>\u003Cli>filing PIT-37 instead of PIT-36 when there is foreign income — the form must be changed, because PIT-37 does not support PIT\u002FZG.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>A foreigner in Poland and PIT\u003C\u002Fh2>\u003Cp>For a foreigner, the key issue is determining tax residency. A person who spends more than 183 days a year in Poland or has their centre of vital interests here is a resident and settles all income in Poland. A non-resident files a return only for Polish-source income. A Polish remitter (employer, client) also issues a PIT-11 to a non-resident; in case of doubt about residency status, a certificate of residence from the country of origin helps.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We prepare annual PIT-37 and PIT-36 returns (with the PIT\u002FO, PIT\u002FB, PIT\u002FZG annexes), explain the effects of having several PIT-11 statements and handle correction cases. We also help foreigners determine tax residency and deal with the tax office. See our offer: \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Faccounting-advisory\">accounting advisory\u003C\u002Fa> and \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Femployees\">HR and payroll services\u003C\u002Fa>. Related articles: \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-taxation-under-general-rules\">taxation under general rules\u003C\u002Fa> and \u003Ca href=\"\u002Fen\u002Fadvice\u002Ftypes-of-taxes-in-poland\">types of taxes in Poland\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]