Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 April
Opmerking bij de datum: Re-checked 2026-09-09: podatki.gov.pl/pit/twoj-e-pit is reachable but is a collapsed navigation page with no extractable deadline text this session. 30 April remains the stable, long-standing statutory deadline under PIT Act Art. 45(1); not independently re-confirmed against live page text.
Elk jaar in april, uiterlijk de 30. · 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.
Wat verandert er
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.
Voor wie geldt dit
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.
Groottes: micro · Sectoren: Alle sectoren
Wat u moet doen
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.
Volgende termijnen
Sanctie
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.
Bronnen
- 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)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.