Low-income seniors will soon receive pre-filled 2025 tax returns from tax offices, enabling them to claim refunds for overpaid taxes.
Source of Tax Refunds
Seniors and pensioners receiving lower benefits may soon receive additional funds. In mid-February, tax offices will provide pre-filled 2025 tax returns to verify eligibility for tax refunds. Seniors qualify if they received a 13th or 14th pension and did not exceed the annual income limit of 30,000 zł in 2025.
The 30,000 Zloty Limit
The 13th pension in 2025 was 1,878.91 zł gross, already adjusted for the March indexation. Net amounts ranged from just under 1,500 zł to slightly over 1,550 zł, depending on regular pension size. Income tax and health insurance contributions were deducted from the gross amount.
Seniors who received the 13th or 14th pension without exceeding the 30,000 zł income threshold are entitled to reclaim overpaid taxes, as income up to this limit is exempt from PIT despite automatic withholding during additional benefit payments.
2026 Refund Amounts
Some seniors may receive a one-time refund of nearly 400 zł. For married couples, this could reach almost 800 zł. Specific amounts for various benefit levels were provided by ZUS.
Refund Calculation
The 14th pension in 2025 reached a maximum of 1,878.91 zł gross, equal to the 13th. Payment followed a “złoty for złoty” reduction principle, decreasing the benefit incrementally after exceeding the income threshold. For example, a pensioner with a 3,400 zł gross income (500 zł over the limit) received a 500 zł reduced 14th pension. Exceeding the threshold did not eliminate eligibility but reduced the benefit amount.
Tax Return Process
Seniors do not need to file separate claims to receive the refund. They must complete the pre-filled 2025 tax return, generated automatically by the tax system. If no objections are raised, this becomes the final return. Tax filing begins February 15, 2026. Electronic filers will receive refunds earliest, often by February.
