[Poland] PIT return for 2023

The beginning of the year heralds the upcoming income tax return obligation for 2023. What do employers and taxpayers need to bear in mind when preparing their 2024 PIT return?

Changes to PIT return for 2023

When completing PIT for 2023, it is important to bear in mind the changes that came into effect in the previous year but which were already in force when filing PIT for 2022. The selected changes are as follows:

• new uniform PIT-2 form
• no possibility of including depreciation write-offs on a building and residential premises as tax deductible costs
• settlement of the lease only on PIT-28
• 1.5% instead of 1% of tax for public benefit organisations
• extension of the deadline for filing PIT-28
• new limits to be applied by PIT payers for annual returns
• increase in the limit of income from joint rental obtained by spouses (up to PLN 200 000)
• new tax exemptions, e.g. relief for robotisation, relief for monuments, R&D relief, relief for a payment terminal, relief for expansion
• modification of the monuments tax relief and the pro-family tax relief

PIT return deadlines in 2024

In 2024, there is one common deadline for all tax returns regardless of the chosen form of taxation. Taxpayers have until 30 April 2024 to file their PIT returns for the previous year. On that date, PIT-37 and PIT-38 returns generated through the Your e-PIT service will be automatically accepted if the taxpayer has not validated them on their own by an earlier deadline or submitted a correction to them.

PIT-28 and PIT-36 returns, on the other hand, require the completion of tax data and self-acceptance in the Your e-PIT service. The preliminary annual PIT-37, PIT-36 and PIT-38 and PIT-28 returns will be made available on 15 February in the e-Tax Office.

PIT-11, PIT-4R, PIT-8C, PIT-8AR, PIT-R forms must be submitted electronically by payers to the relevant tax office by 31 January 2024. The deadline for submitting the documents to the taxpayer is 29 February 2024 (this does not apply to PIT-4R, which is submitted only to the tax office).

What tax scale applies to the 2023 PIT return?

The tax scale has not changed. The upper limit of the first tax threshold is – as in the previous year – PLN 120 000. The tax rates are still 12% and 32%.

Changes to PIT-4R

The PIT-4R is a statement of personal income tax advances collected and paid. It is completed and submitted to the tax office by the payer (employer). The return may now be filed only electronically on the portal of the Ministry of Finance – podatki.gov.pl. The PIT-4R must be submitted by 31 January 2024.

The payer fills in one copy of the PIT-4R form regardless of the number of persons from whom he has made advance income tax payments. Importantly, the payer is not obliged to provide the document to the taxpayer.

Tax-deductible costs

When settling the tax for 2023, it is important to remember that the deductible costs cannot exceed the following amounts:

• PLN 3000 for basic deductible costs – if an employee receives income from one employment relationship, co-operative employment relationship, service relationship or outwork
• PLN 3600 with increased tax-deductible costs for one employment relationship
• PLN 4500 for basic tax-deductible costs – if an employee simultaneously obtains income from more than one employment relationship, co-operative employment relationship, service relationship or outwork
• PLN 5400 with increased tax-deductible costs for multiple employment relationships

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