2026 Tax Season: Key Deadlines for Taxpayers and New Subsidies for Cars and Energy

The tax filing season for 2025 has entered its decisive phase. Taxpayers have until April 30, 2026, to submit their declarations, but filing the e-PIT quickly can reduce the wait for a tax refund to just 45 days, or even 30 days for holders of the Large Family Card. Among the available preferences, particular emphasis is placed on the thermal modernization relief, which allows for a deduction of up to PLN 53,000 per person (PLN 106,000 for spouses) for expenses on home insulation, photovoltaics, or heat pumps. Experts remind taxpayers of the necessity to have invoices from active VAT taxpayers when claiming these expenses. Simultaneously, the Social Insurance Institution has completed sending over 10 million PIT-40A, PIT-11, and PIT-11A forms to recipients of pension and disability benefits. These documents are essential for filing independently, especially when a retiree wants to claim the medicine or donation relief. It should be emphasized that deducting medicine expenses under the rehabilitation relief is only possible after exceeding the monthly threshold of PLN 100. The support mechanism in the Polish tax system has evolved from simple exemptions to complex targeted reliefs, such as the thermal modernization relief introduced in 2018, which is part of the government's strategy to combat smog and decarbonize the housing sector.For entrepreneurs and farmers, the key deadline is June 30, 2026. By this date, they must submit declarations to their energy suppliers regarding received public aid, which is a condition for maintaining the preferential maximum electricity prices applied in the second half of 2024. Failure to provide the document will result in a punitive retroactive correction of invoices to market rates. Additionally, starting March 2, 2026, the seventh round of the PFRON "Independence – Activity – Mobility!" program launches, offering up to 85% co-financing for the purchase of a car adapted for wheelchair users. „Wspólne rozliczenie małżonków to jedna z najpotężniejszych ulg w polskim systemie podatkowym. Najbardziej opłaca się, gdy jedno z małżonków zarabia znacznie mniej lub wcale nie pracuje.” (Joint filing by spouses is one of the most powerful reliefs in the Polish tax system. It is most beneficial when one spouse earns significantly less or does not work at all.) — Tax advisor at inFakt commenting on the benefits of joint filing by spouses.It is also worth noting increased local government inspections concerning property markings and heat sources. Building owners who fail to display a plaque with the property number risk fines of up to PLN 250. Furthermore, the lack of a valid energy performance certificate can be an obstacle when selling or renting a property.