Key Tax Deadlines in February: Businesses and Seniors Must Make Decisions

The 2025 tax settlement season has entered a decisive phase. The Social Insurance Institution (ZUS) announced the completion of mass mailings of PIT-40A, PIT-11A, and PIT-11 declarations to over 10 million benefit recipients. Individuals who received a PIT-40A and do not report additional income or use reliefs do not need to take any action – their settlement is automatic. However, tax advisors point out that independently checking the declaration in the Your e-PIT service can allow for the recovery of overpaid tax, especially when applying the 1.5% donation to public benefit organizations. For self-employed individuals, the most important date is February 20, 2026. This is the final deadline for changing the taxation form between the tax scale, flat tax, and lump sum. Experts emphasize that this decision is now inextricably linked to the model for calculating the health insurance contribution, which differs drastically depending on the chosen method. A new feature in 2026 is the increase of the revenue limit to 2 million PLN for businesses wanting to use the so-called cash-basis PIT, which allows tax payment only after actual receipt of payment from a counterparty. The tax system in Poland underwent a thorough reform in 2022 as part of the so-called Polish Deal, which introduced, among other things, the inability to deduct the health insurance contribution from tax and raised the tax-free amount to 30 thousand zloty. Taxpayers can benefit from a wide range of preferences this year. The child tax relief allows a deduction from 1,112.04 PLN for one child up to 6,924.12 PLN for four children. The Ministry of Finance has also expanded the thermal modernization relief, which in 2026 covers not only single-family houses but also selected work in multi-family buildings aimed at reducing energy consumption. Additionally, people with disabilities can deduct expenses for apartment adaptation, including – according to the latest interpretation by the Director of the National Tax Information – the costs of purchasing and installing air conditioning if it is necessary for health reasons. „Although the PIT-40A is in principle already settled and one can do nothing, it is worth at least logging into the service and checking if we are entitled to additional deductions.” — Piotr Juszczyk, tax advisor The approaching April 1, 2026 is another important date, as the obligation to use the KSeF for the smallest entities will then come into force, causing significant concern in the micro-enterprise sector due to complex technical requirements. Comparison of Family Reliefs for 2025: : → ; : → ; : → 10 million — PIT declarations sent by ZUS Liberal-leaning media emphasize the complexity of systems like KSeF and the need for continuous simulations to avoid excessive burdens. | Conservative media focus on the benefits of reliefs for families and seniors, presenting the system as pro-social.