If you receive taxable income from a business or other activity in 2023, you should submit an annual tax return on form PIT-36. The 2023 return is due April 30, 2024. When filing a PIT-36 return, you can take advantage of tax deductions and apply for a refund of a part of your personal income tax.

Form PIT-36 is filled out by taxpayers who in the previous tax year had income from business and other activities taxed using the tax scale of 12–32%. The same form is used when receiving:

• additional income to basic income in the form of wages, pensions or income from agricultural activities
• income from the author(s) copyrights,
• income of minor children,
• income received abroad,
• income from unregistered activities,
• when using a tax credit,
• income from other sources from which the payer was not obliged to pay contributions (based on the tax scale).

If you receive income from work, submit PIT-37.

The condition for filing this return is that such additional income is received without the intermediation of a taxpayer, such as an employer or customer.

When filing a PIT-36 return, you can take advantage of tax benefits: a joint return with your spouse, a benefit for young people under 26 years of age, a benefit for a family with children, and others.

Tax deductions: are also taken into account: donations, blood donation, assistance to educational, religious or non-profit organizations.

The PIT-36 declaration can be submitted to the tax office by post (with acknowledgment of delivery), to the tax office (in person, or through a representative) or electronically, online.

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

Online services e-pity.pl, pit.pl and pitax.pl can be used to fill out, print and submit the PIT-36 form.

The period for income tax refund or part thereof is 45 days when submitted online.

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