When receiving taxable income from business activities based on the single registered income tax (ryczałt od przychodów ewidencjonowanych) or from rental agreements in 2023, you should submit an annual tax return in form PIT-28. The 2023 return is due April 30, 2024.

Form PIT-28 is completed by taxpayers who in the previous tax year had income from business activities taxed using the single tax on registered income (ryczałt od przychodów ewidencjonowanych) or income from rental agreements, including private real estate, or income from the sale of agricultural products, which are non-industrially processed.

Form PIT-28 may be filed along with other forms PIT-36 and PIT-37 if income is received from business or other activities and from employment, respectively. Income from a private business, on general principles, can be registered according to the PIT-36 declaration, and in the form of a company or from private rent – according to the PIT-28 declaration.

Form PIT-28 cannot be filed jointly with a spouse. Spouses who are calculating income from joint ownership and rental of real estate may file a PIT-28 return jointly.

Tax deductions on form PIT-28 may include expenses for:

• health insurance contributions,
• rehabilitation,
• Internet,
• donations,
• assistance to educational, religious or non-profit organizations and others.

The PIT-28 declaration can be submitted to the tax office by post (with acknowledgment of receipt), to the tax office (in person, through a representative) or electronically, online.

Electronic government interactive services e-Deklaracje and Twój e-PIT are available and convenient for filing a declaration online.

Online services e-pity.pl, pit.pl, pitax.pl and podatnik.info мcan be used to fill out, print and submit the PIT-28 form.

When submitting a declaration, you have the right to transfer 1.5% of personal income tax to a selected public benefit organization.