Settlement of PIT for 2025  – information and rules

The deadline for filing the annual PIT declaration for 2025 is fast approaching. When should employers provide employees with their PIT forms? Can entrepreneurs also use the Twój e‑PIT (Your e‑PIT) service? We explain below.

PIT – key obligations of the remitter

According to the regulations, a remitter is an entity responsible for calculating the amount of tax due from the taxpayer, collecting it, and transferring it to the competent tax authority within the required deadline. A remitter includes, among others, an employer calculating income tax on employees’ salaries.

The remitter must provide the annual tax statement on the employee’s tax due both to the tax office and the employee within the following deadlines:

• until the end of January 2026 – the remitter submits information and declarations electronically to the Tax Office (US);
• until the end of February 2026 – the employer provides the documents to employees. 

Importantly, forms sent to the Tax Office must be submitted exclusively in electronic form, and must be:

• signed with a qualified electronic signature (e‑signature), or 
• if the remitter is a natural person, signed using an authenticated login.

Below is a table showing the deadlines for sending PIT declarations for 2025 in 2026:

The annual tax settlement process is the final stage of the remitter’s obligations. Throughout the year, the remitter receives statements from employees. These statements form the basis for calculating monthly income tax advances.

The calculated advances are then withheld from salaries and transferred to the competent tax authority (Tax Office).

PIT-2 –  is data updating always required?

Currently, all key information needed for correctly calculating income tax advances has been centralized into a single form – the PIT‑2 employee statement, used for calculating monthly personal income tax advances.

A PIT‑2 submitted once does not need to be resubmitted every year. If the taxpayer submitted PIT‑2 in previous years and their tax situation has not changed, resubmitting the form is not required.

However, if the employee’s tax circumstances change, it is the employee’s responsibility to update or withdraw the form.

New residential address – must the employer be informed?

It is very important to inform the employer of any new residential address. This ensures that the employer sends PIT‑11 to the correct tax office. Note that what matters is the address of residence, not the address of official registration.

If the address of residence changes, the annual tax return must include the current address, and the PIT form should be submitted to the tax office competent for the taxpayer as of 31 December of the given year.

PIT settlement for 2025 – what tax scale and tax‑free amount apply?

Compared to the previous year, the tax scale remains unchanged. The upper threshold for the first tax bracket is still PLN 120,000, and the tax rates also remain at 12% and 32%.

Additionally, the annual tax‑free amount of PLN 30,000, applicable since 2022, must be taken into account when calculating tax for employees. The tax‑free amount applies only to income taxed under the progressive scale (PIT‑36, PIT‑37), and not to income taxed at the flat rate, lump‑sum taxation, or capital gains.

The use of the tax‑free amount and the tax scale is shown in the table below:

Your e-PIT also available for entrepreneurs

Good news for entrepreneurs: starting this year, the Twój e‑PIT service includes pre‑filled tax forms such as PIT‑36, PIT‑36L, and PIT‑28. This means tax settlement will be faster and more convenient.

A new step‑by‑step wizard has also been introduced to guide entrepreneurs through the entire process.

E-PIT settlement – important dates for taxpayers

The final deadline for filing PIT is 30 April 2026. The return may be filed in several ways, but the following deadlines must be observed: 

• Self-acceptance: log in to a profile in the Your e-PIT service and check and accept the declaration – time from February 15 to April 30.
• Automatic acceptance: if the taxpayer makes any changes, the PIT-37 or PIT-38 declaration will be automatically accepted on April 30.
• Correction: if the taxpayer wants to make any changes, he/she can do so until April 30 and then accept the corrected declaration.

A new feature introduced for returns filed from 2024 is the mobile version of Your e‑PIT, allowing users to submit their e‑Return via mobile phone or tablet. 

Your e-PIT – overpayment and refund

If, after settlement, it turns out that too much tax has been paid, the overpayment will be refunded to the taxpayer’s bank account within 45 days. If there is an underpayment, it must be paid into the taxpayer’s micro‑account.

Failure to pay the underpayment after automatic acceptance on 30 April may result in interest and other legal consequences. Therefore, it is always essential to carefully review the tax return and make any necessary payment.

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