If you receive taxable income from wages, business activities, sale or rental of property in 2021, you must submit annual tax returns on Forms of declarations PIT-37 and PIT-36. Declarations for 2021 are submitted until May 02, 2022. Also, within the framework of PIT-36 and PIT-37, you can take advantage of tax benefits and deductions and apply for a refund of part of the personal income tax.

Form PIT-37 is filed by taxpayers whose source of income are wages under an employment contract or income under a civil law contract. To fill out the PIT-37, use the data from the PIT-11 form, which the employer provides to the employee (customer - contractor) until February 28, 2022. If the employee (contractor) received additional income taxable on the tax scale, for example, rental income, he/she files PIT-36 declaration.

If only non-taxable income was received in the previous tax year, such as scholarships, compensation, or income earned outside of the country, the PIT-37 is not filed. At the same time, benefits for non-payment of income tax do not affect the obligation to file a declaration. Thus, young people under 26 who are employed under an employment contract with an income of up to PLN 85,528. in the tax year and are exempt from paying tax, they are required to file a declaration.

PIT-36 is filled out by taxpayers who in the previous tax year had income from entrepreneurial and other activities, taxed using the tax scale of 17-32%. PIT-36 is used when receiving additional income, such as rent, to the main income of wages, pensions or income from agricultural activities. This tax return is required if additional income was earned without the intermediary of another taxpayer, such as an employer or customer. In addition, a taxpayer who files PIT-36 may be required to file, in addition to this return, also PIT-38 (capital income/loss) and PIT-28 (fixed income).

In addition, within the PIT-36 and PIT-37 declarations, you can take advantage of tax benefits and deductions. For example, a tax benefit for a family - the annual tax deduction is PLN 1,112.04 for the first and second child, PLN 2,000.04 for the third, PLN 2,700 for the fourth and subsequent children. Also deductible are social insurance premiums and health insurance premiums paid in 2021 (the latter in the amount of 7.75% of income). Benefits include: blood donation, donations to the fight against Covid-19, deduction for helping educational, religious or non-profit organizations (6% deduction on income).

Declarations PIT-37(36) can be submitted to the tax office by mail (with acknowledgment of receipt), to the tax office (in person, through a representative) or electronically, online. The electronic form will require a PESEL Tax Identification Number. The electronic interactive services Twój e-PIT and e-pity.pl can be used to complete, print and submit forms PIT-37(36). The deadline for the refund of income tax or a part of it is 45 days for online filing and 2 months for sending by mail.

From 2022, new rules on personal income tax are introduced.