Polish taxpayers face key deadlines in April 2026, including annual PIT returns and quarterly CIT/PIT payments, requiring careful planning.
Taxpayer Obligations at the Start of the Year
The beginning of the year is a busy time for businesses in Poland, particularly regarding tax obligations. Regular monthly duties are compounded by one-off requirements that can be overwhelming. Separating regular from one-time obligations is crucial for staying organized.
Regular Tax Obligations
Depending on your form of taxation, whether you employ workers, and whether you pay VAT, you must adhere to the following recurring deadlines:
Term | Obligation | Notes
Up to the 7th day of January/February/March/April and each subsequent month (up to the 28th) | Income tax | CIT/PIT – applies to entities continuing tax card settlement.
Up to the 20th day of January/February/March/April and each month | Income tax | CIT/PIT – applies to entities taxed under the tax scale, linear tax, and flat tax on registered income.
Up to April 20th | Quarterly income tax | CIT/PIT – applies to entities settling in a simplified quarterly form.
Up to the 25th day of January/February/March/April and each month | VAT | Declaration and payment of tax
If a deadline falls on a weekend or public holiday, it is moved to the first working day.
Annual Tax Obligations – Calendar
Taxpayers also face one-off annual obligations, the failure to meet which can have negative consequences.
Term | Obligation | Notes
By January 31st | PIT-11 | Issued by the employer or contractor and sent to the tax office.
By January 31st | PIT-4R and PIT-8AR | Forms concerning advance income tax payments and flat-rate income tax.
By February 28th | PIT-11 | Delivery to the employee.
By April 30th | PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 | Annual income tax return.
By April 30th | Rental tax | Annual rental tax return (PIT-28 form).
As with regular tax obligations, if the deadline for submitting documents falls on a non-working day or weekend, it is moved to the first working day.
Frequently Asked Questions
PIT-11 must be sent to the tax office by the end of January, i.e., by the 31st of the month. The employee must receive it by the end of February.
The annual tax return is filed by April 30th.
