The deadline for PIT returns for 2025 was 30 April. Learn about the tax changes that applied in 2025, available reliefs and mistakes to avoid at your next settlement.
Tax year 2025 brought several important changes for Polish entrepreneurs — from adjustments to the health contribution on flat-rate tax, through updated lump-sum limits, to new cost qualification rules. Although the filing deadline for PIT-36, PIT-36L and PIT-28 for 2025 passed on 30 April 2026, understanding the rules is essential for proper planning in the current year.
The 2025 tax year required submitting the appropriate form by 30 April 2026: • PIT-36 — income from business on progressive tax scale (12%/32%), private rental, other sources • PIT-36L — flat income tax at 19% for entrepreneurs • PIT-28 — lump-sum tax on registered revenue (ryczałt) • PIT-37 — employment income only The 30 April deadline was not extended. Late filing requires a voluntary disclosure (czynny żal) to the tax office and payment of overdue tax with 8% annual interest.
Compared to 2024, the following changes applied in 2025: • Health contribution on flat tax — 4.9% of income (no deduction from income, but partial compensation mechanisms apply). • Health contribution on lump-sum — fixed amount per revenue bracket; the base rose in line with the minimum wage increase. • Tax-free amount — PLN 30,000 on the progressive scale (unchanged since 2022). • Lump-sum rates and limits unchanged; VAT exemption threshold rose to PLN 200,000.
Many entrepreneurs overlook available deductions. Check whether you applied these in your 2025 return: • Internet relief — PLN 760/year (progressive scale only) • Child relief — PLN 1,112.04 for first and second child; higher for subsequent children • IP Box (5% PIT) — for software developers and other qualified IP rights holders • R&D relief — up to 200% deduction of research and development costs • Expansion relief — additional deduction of export promotion costs • Donations to public benefit organisations — up to 6% of income • IKZE pension contributions — up to PLN 9,388.80 deductible from the tax base All reliefs require proper documentation.
Tax audits repeatedly identify the same errors: • Classifying private expenses as business costs — especially restaurants, gifts and holidays. • Failing to report fringe benefits as employee income — company cars for private use, phones and laptops must be valued and declared. • Misclassifying B2B contractors who are effectively employees — risk of reclassification by ZUS and the tax office. • Omitting foreign income — contracts with EU or non-EU companies may trigger Polish reporting obligations. • Failing to use the bad debt relief — uncollected receivables older than 90 days can be deducted from the PIT base. A year-end review by a specialist is particularly worthwhile if high-value transactions occurred or the tax form changed during the year.
Accurate PIT filing results from year-round, diligent bookkeeping — not just last-minute action in April. At Danexis we manage your accounts throughout the year and handle ongoing tax optimisation. Book a consultation and see how we can reduce your tax burden.