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How to Calculate PIT-37 or PIT-36 Declaration

The Polish tax system requires every individual who earns income in Poland to file an annual tax declaration. Taxes in Poland are paid not only by Polish citizens but also by all foreigners who officially work, run a business, or have other sources of income. For many foreigners, this topic raises many questions — how to properly file documents, what the deadlines are, and how to get a tax refund.

Let’s take a closer look at how the tax refund process for 2025 and 2026 in Poland works, what the PIT-11 and PIT-37 declarations are, and how ONE PLUS can assist you through the entire process.

What is PIT and Why It Matters

PIT (Personal Income Tax) is an income tax in Poland. Everyone who earns income from employment, self-employment, or other sources is required to declare their earnings to the Polish tax authorities.

The purpose of filing a tax declaration is to confirm the total income received during the year, report the taxes already paid, and, if applicable, request a refund for any overpaid amounts.

Tax refunds are especially relevant for foreigners working in Poland, as they often overpay during the year and are entitled to receive part of that money back.

Main Types of PIT Declarations in Poland

Depending on the source of income, different types of PIT forms are used. The most common ones include:

• PIT-36 – for self-employed individuals conducting business activity;
• PIT-36L – for entrepreneurs paying a flat 19% tax rate;
• PIT-37 – for employees working under an employment contract (umowa o pracę) or mandate contract (umowa zlecenie);
• PIT-38 – for income from trading securities;
• PIT-39 – for income from the sale of real estate.

For most foreigners in Poland, the most relevant forms are PIT-11 and PIT-37, as they concern employment and reflect actual annual income.

What is the PIT-11 Declaration for Foreigners

PIT-11 is a document prepared by your employer. It contains all your annual earnings and the amount of tax withheld from your salary.

The employer is legally required to provide this document by the end of February of the following year. You use it to calculate and file your annual declaration.

For example, if you worked in 2025, you will receive your PIT-11 in February 2026. This document serves as the foundation for completing PIT-37, through which the tax refund for 2025 and 2026 in Poland is processed.

What is the PIT-37 Declaration

PIT-37 is the main annual tax declaration for most employees. It must be submitted if you earned income under an employment contract, service contract, or other official form of employment.

You are required to file PIT-37 if:

• you worked in Poland during the tax year;
• you currently live outside Poland but earned income from a Polish employer;
• you worked for multiple employers — in this case, you must collect a PIT-11 form from each one and include all in a single PIT-37 declaration.

When to File PIT-37 in 2026 and 2027

The submission deadlines for PIT-37 are fixed:

• For 2025 income, declarations must be filed from February 15 to April 30, 2026.
• For 2026 income, declarations must be filed from February 15 to April 30, 2027.

Submitting your declaration too early or too late may cause delays or complications with your tax refund. Therefore, it is best to trust professionals to handle it accurately and on time.

How to File a PIT Declaration in Poland

There are two official ways to file a tax declaration in Poland:

1. Online via the official portal podatki.gov.pl – the fastest and most convenient option, especially for foreigners.
2. In person at the local Tax Office (Urząd Skarbowy) – based on your address of residence or registration.

When filing online, the system automatically verifies your data and calculates your refund. However, if there are any errors or incomplete information, your refund may be delayed.

Tax Refund in Poland for 2025 and 2026

A tax refund is the process of reclaiming overpaid income tax. It applies to those whose employers deducted too much tax during the year — for instance, due to calculation errors or unclaimed tax deductions.

After submitting your declaration, the Tax Office (Urząd Skarbowy) reviews your data and transfers the overpaid amount directly to your bank account.

Refunds are typically processed within 45 days for online submissions and up to 90 days for paper forms.

To ensure maximum refund and avoid mistakes, it’s best to seek professional assistance.

Professional Tax Assistance for Foreigners and Businesses

ONE PLUS has been providing professional tax declaration services in Poland since 2018.

We help both individuals and companies correctly calculate taxes, file declarations, and receive refunds without penalties or delays.

Our specialists have over 10 years of experience in Polish tax law.

We understand the specific challenges foreigners face, including language and legal barriers, and we provide comprehensive support every step of the way.

We offer:

• Preparation and accurate completion of PIT-11 for foreigners;
• Calculation and filing of PIT-37, PIT-36, and PIT-36L;
• Data verification and correction of any mistakes;
• Full support until you receive your tax refund for 2025 and 2026 in Poland;
• Consultations for individuals and companies on any tax-related matters.

Why Clients Trust ONE PLUS

ONE PLUS is a reputable and officially registered company that guarantees transparency, reliability, and tangible results for every client.

Clients choose us because we:

• have been operating in Poland since 2018;
• employ specialists with over 10 years of experience;
• know all Polish tax procedures and specific rules for foreigners;
• guarantee accuracy, confidentiality, and a professional approach;
• provide assistance in Ukrainian, Russian, Polish, and English languages.

Our clients receive not just a declaration, but peace of mind — knowing that everything is done correctly and that their tax refund will be processed quickly and in full.

How to Get a Tax Refund in Poland Without Mistakes

Getting a tax refund in Poland is not complicated — as long as it’s handled by professionals.

The key is to collect your PIT-11, correctly fill out PIT-37, submit it within the official deadlines, and wait for the refund to be transferred.

If you are not sure how to do it on your own, contact ONE PLUS.

We will handle the entire process: calculate, verify, submit your declaration, and ensure you receive your tax refund for 2025 and 2026 in Poland without stress, mistakes, or delays.