Poland PIT-36/PIT-36L annual return (self-employed)

Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 April

Gemini candidate audit (2026-09-08), confidence: verified - 30 April is the standard, stable statutory PIT annual-return deadline under Art. 45(1) of the PIT Act, unchanged for many years; not independently re-fetched against a live official page this session but treated as high-confidence given how well-established this rule is.

Nächster Termin: 30. April 2027danach 30. April 2028, 30. April 2029

Self-employed sole traders (JDG) running a business taxed on the general PIT scale or the flat 19% rate; does not apply to sp. z o.o. or other CIT taxpayers, which instead file CIT-8.