Global Daily Tax News, Poland Launches Personal Tax Filing Season, (Feb 17, 2026)

Poland launched the nation's personal income tax filing season on February 15, 2026.

Taxpayers can now access pre-populated returns on the Your e-PIT platform, based on information received from employers and withholding agents.

Taxpayers should submit either a PIT-28, PIT-36, PIT-36L, PIT-37, or PIT-38 tax return through the Your e-PIT service (Twoj e-PIT in Polish).

These returns are as follows:

• PIT-37 – for income from employment contracts, contracts for specific work, pensions, and annuities;

• PIT-38 – for capital income;

• PIT-28 – for rental income, income from business activities, and from the sale of processed plant or animal products, taxed at a flat rate;

• PIT-36 – for income from foreign pensions and annuities, from unregistered activities, and also from business activities and special branches of agricultural production taxed under general rules; and

• PIT-36L – for business activities and special branches of agricultural production taxed with a flat tax.

Most taxpayers' returns (PIT-37) are pre-filled by the tax agency based on information reported by employers in forms PIT-11.

PIT-37 and PIT-38 returns will be automatically accepted on April 30 unless the taxpayer submits a return or rejects the pre-prepared return. Forms PIT-28, PIT-36, and PIT-36L must be populated and filed by taxpayers.