Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 April
Pastaba dėl datos: Re-verified 2026-09-09: podatki.gov.pl's "Podatek PIT" page confirms "Zeznanie: PIT-36, PIT-36L i PIT-28 - złóż w terminie od 15 lutego do 30 kwietnia roku następującego po roku podatkowym", matching the existing 30 April deadline; /pit/twoj-e-pit/ remains the correct, reachable e-filing service URL.
Kasmet balandis mėn., iki 30 dienos. · Covers the prior calendar year. Applies to self-employed individuals taxed on the general scale or the 19% flat rate; those on a lump-sum (ryczałt) or tax-card scheme file a different annual return (PIT-28) with a different deadline, not covered by this entry.
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Kas keičiasi
Self-employed individuals (sole traders, JDG) taxed under the general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annual personal income tax return reconciling the year's income and advances, and pay any balance due, by 30 April of the following year. This is the single most important annual deadline for a self-employed taxpayer and was entirely absent from the existing Poland dataset entries.
Kam taikoma
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.
Dydžiai: mikro · Sektoriai: Visi sektoriai
Ką daryti
Close out the year's business income and expense records, compute the annual PIT liability against advances already paid during the year, and file PIT-36 or PIT-36L electronically (pre-filled via Twój e-PIT or self-prepared) and pay any balance due by 30 April.
Artimiausi terminai
Sankcijos
Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing filing, plus late-payment interest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.
Šaltiniai
- podatki.gov.pl - PIT-36/PIT-36L: zeznanie roczne (www.podatki.gov.pl)
- isap.sejm.gov.pl - Ustawa o podatku dochodowym od osób fizycznych, Art. 45 (isap.sejm.gov.pl)
Paskutinį kartą patikrinta 2026 m. rugsėjo 9 d.. Tik informaciniais tikslais, tai nėra teisinė konsultacija.