Choosing the incorrect Polish PIT form is a common error, potentially requiring corrections; this guide clarifies which form to use for 2025.
Is the Form Type Important?
Completing a tax return within the statutory timeframe and using the appropriate form is essential. These forms systematize information about taxpayers’ income.
Which Form to Choose?
A comprehensive list of forms for income tax settlement can be found on the podatki.gov.pl website. This outlines which forms – PIT-37, PIT-36, and PIT-28 – are intended for specific taxpayers.
PIT-37
PIT-37 is the most frequently submitted tax form. It is filed by individuals who meet specific criteria.
If a taxpayer intends to file jointly with their spouse, both must meet the conditions stipulated for the PIT-37 form.
PIT-36
Form PIT-36 is intended for taxpayers who, regardless of the number of income sources, meet certain conditions.
To file jointly with a spouse, at least one of them must meet one of the specified conditions.
PIT-28
PIT-28 is designed for individuals settling income taxed with a flat rate from recorded revenues, covering business activity, private rentals, and the sale of agricultural and animal products.