Personal Income Tax (PIT-37)

Personal Income Tax (PIT-37)

What is PIT-37?

PIT-37 is an annual tax return filed by individuals who received income from various sources, including:

  1. Salaries: from one or more employers under an employment contract (umowa o pracę).
  2. Income from civil law contracts: umowa zlecenie, umowa o dzieło.
  3. Pensions: from a state or private fund.
  4. Other income: scholarships, dividends, etc.

Why is it important to file PIT-37?

  1. Tax refund: If the amount of tax withheld from your income during the year was higher than the amount of tax you owe according to the return, you can get the difference back.
  2. Avoiding penalties: Failure to file a return or filing it late may result in penalties.

Who must file PIT-37?

  1. Polish tax residents: Individuals who resided in Poland for more than 183 days during the tax year.
  2. Individuals who received income from various sources: Even if you worked for one employer but also had additional income (e.g., from a side job), you need to file a return.

Filing deadlines

For 2024: from February 15 to April 30, 2025.

How to file a return?

  • Electronically: The most convenient and fastest way. You can use the Twój e-PIT platform on the tax administration website. For authorization, you can use:
    1. Zaufany Profile
    2. mObywatel mobile app
    3. Electronic banking
    4. Tax data
    5. Electronic ID card
  • Paper: Complete the tax return form and submit it in person to the tax office or send it by mail.

The main document used to complete the return is PIT-11. This document is issued by your employer or other payer of tax and contains information about your income and withheld taxes for the previous year.

What if you didn’t receive PIT-11?

If you did not receive PIT-11, you should contact your employer or other payer of tax and ask them to issue this document.