In Poland, the filing of annual personal income tax (PIT) returns follows a process similar to that found in many other countries, taking place after the conclusion of the preceding reporting and tax year. In the article below, we outline the deadlines and forms for annual personal income tax reporting for the 2026 tax year, which will apply in 2027.

Companies and entrepreneurs acting as tax agents – that is, entities obligated to calculate and withhold personal income tax (PIT) – must submit reports to the tax office using forms PIT-4R, PIT-11, PIT-8AR, and PIT-8C by January 31, 2027.

Companies and entrepreneurs acting as tax agents for personal income tax (PIT) must provide reports to the taxpayer (such as an employee, contractor, or client) using forms PIT-11 or PIT-8C by February 28, 2027.

Companies and entrepreneurs acting as tax agents for personal income tax (PIT) must submit reports to both the tax office and the taxpayer (such as an employee or contractor) using form IFT-1R by February 28, 2027.

Reports submitted to the tax office must be in electronic format, while those provided to taxpayers (employees, contractors, or clients) may be in either paper or electronic format.