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Assistance with PIT Tax Declarations in Poland
The legal company ONE PLUS provides professional support on Polish tax law matters. In conditions of constant changes to the PIT system, it is important to prepare and submit your annual PIT declaration on time and correctly. This helps avoid penalties, optimize your tax burden, and potentially receive a refund of overpaid tax.
In this article, we will cover in detail the key aspects of preparing and filing an annual PIT declaration. The main forms discussed are the most commonly used ones: PIT-37, PIT-36, PIT-28, and PIT-38. We will also explain corrections and tax refunds from the Netherlands.
Information is current as of January 2026. The main deadline for filing most declarations for 2025 is 30 April 2026 (for PIT-37, PIT-36, PIT-38, and others). The Twój e-PIT service becomes available from 15 February 2026.
Why it is necessary to file a PIT declaration
Preparing and submitting an annual PIT declaration is an annual obligation for most taxpayers in Poland. Timely filing prevents the accrual of interest and penalties. It also gives access to a refund of overpaid tax.
In 2026, the Twój e-PIT system continues to automatically pre-fill certain forms (in particular PIT-37 and PIT-38). However, automatic approval does not always take into account all possible deductions and reliefs. Therefore, it is strongly recommended to check and correct the data yourself or with the help of specialists.
Incorrect preparation can lead to additional payments or loss of the right to a refund. According to statistics, many taxpayers recover significant amounts every year thanks to proper accounting of expenses, child reliefs, medical costs, and other deductions.
Preparation and filing of PIT-37 declaration
PIT-37 is intended for individuals receiving income from employment contracts, mandate contracts, copyright contracts, or pensions. Preparing and filing the annual PIT-37 declaration is usually the simplest process. The employer provides the PIT-11 form with ready data. In 2026, the kwota wolna od podatku (tax-free amount) remains at 30,000 PLN. Tax rates: 12% up to 120,000 PLN and 32% above that amount.
The Twój e-PIT system often pre-fills the declaration. However, it is important to check whether all available deductions are included (for children, rehabilitation, internet, etc.). Professional assistance in preparing and filing PIT-37 allows you to claim the maximum number of reliefs. It usually speeds up the refund process.
Correction of PIT-37 declaration when errors are discovered
If an error is found after submission (e.g., a missed deduction or incorrectly reported income), it is possible to file a correction. Preparing a correction for PIT-37 follows the same procedure as the original filing. However, it requires indicating the reason for the changes. There is no strict deadline for corrections. But the sooner it is done, the better — to avoid complications during an audit.
PIT-36 declaration for entrepreneurs
PIT-36 is used for income from business activity taxed on the general scale. It is also applied when combining different sources of income (e.g., employment + business). Preparing and filing the annual PIT-36 declaration requires careful accounting of expenses, ZUS contributions, and possible depreciation. In 2026, the limit for deducting składka zdrowotna (health contribution) under linear taxation has been increased. It is up to 12,900 PLN in some cases.
This form is not subject to automatic approval. So, filing must be done manually and accurately. Correct calculation allows you to minimize the tax liability. It sometimes allows you to obtain a refund.
PIT-28 declaration for rental income
The PIT-28 form is suitable for taxpayers using the ryczałt od przychodów ewidencjonowanych (flat-rate tax on recorded revenue). Preparing and filing the annual PIT-28 declaration simplifies the process. This is because it does not require detailed expense records. Rates depend on the type of activity — from 8.5% to 17%.
The declaration must be filed by 30 April 2026 (for PIT-28 for 2025). This is the optimal option for landlords or small businesses using the simplified taxation system.
PIT-38 declaration for income from crypto
PIT-38 is intended for capital gains income, including the sale of shares, bonds, and cryptocurrencies. Preparing and filing the annual PIT-38 declaration (cryptocurrency) requires accurate calculation of profits and losses. The tax rate is 19% on the difference between sale and purchase price. It is essential to keep records of all transactions. Losses can be carried forward to future periods.
In 2026, the rules for cryptocurrencies remain stable. In most cases, there is no automatic pre-filling — independent calculation is required. Incorrect preparation can lead to high penalties. Therefore, professional verification is highly recommended.
Tax refunds from the Netherlands
Many Poles and foreigners who worked in the Netherlands are entitled to a refund of overpaid tax. The process starts with filing PIT-36 in Poland. This should be done together with the PIT/ZG attachment (foreign income). Only after that can a request be submitted to the Dutch Belastingdienst.
Preparing a tax refund from the Netherlands includes collecting the Jaaropgave (similar to PIT-11). It involves calculating according to the proportional deduction method, and submitting the claim to the Dutch tax authority. Refunds are possible for several previous years (up to 5 years). Professional support speeds up the process and maximizes the refund amount.
Price list of PIT declaration services
Company ONE PLUS offers a full range of services for preparing and filing annual PIT declarations with a guarantee of accuracy and compliance with deadlines. The price is calculated per declaration/service and includes document review, deduction calculation, electronic filing, and status monitoring:
- Filing of annual PIT-37 declaration — 80 PLN
- Correction of PIT-37 declaration — 100 PLN
- Filing of PIT-36 declaration — 150 PLN
- Filing of PIT-28 declaration — 150 PLN
- Filing of PIT-38 declaration (including cryptocurrency) — 150 PLN
- Tax refund from the Netherlands — 150 PLN
Tax calculation is performed individually. We take into account all your income, expenses, and reliefs (children, medical, rehabilitation, and others). Current rates (12% up to 120,000 PLN, 32% above, tax-free amount 30,000 PLN) and possible deductions (ZUS, health contribution). This allows us to accurately determine the amount to pay or refund. It minimizes risks and optimizes the final result. For a precise calculation, please provide us with your PIT-11, bank statements, and other documents. Consultation is free of charge.
Company ONE PLUS offers a full range of services for preparing and filing annual PIT declarations. This includes corrections, PIT-38 for cryptocurrencies, and tax refunds from the Netherlands. Our specialists guarantee accuracy, legality, timely submission, and accounting of all possible reliefs.
Contact us for a consultation — we will help you optimize your tax obligations in 2026 and beyond.
ONE PLUS contacts:
- Office: +48 71 880 85 08
- Email: biuro@one-plus.pl
- Viber: @oneplus_lex
- Telegram: @onepluswro_bot
- WhatsApp: +48 537 272 400