Since February 15, taxpayers have been able to file their annual tax returns for 2025. While the main deadline is April 30, some taxpayer groups must complete formalities by the end of February. The National Revenue Administration has prepared ready-made declarations in the electronic system, significantly speeding up the process. However, it's important to remain vigilant, as failing to meet obligations on time can result in high fines, reaching up to 24,000 Polish zloty.

Start of the tax season

Since February 15, 2026, taxpayers can file returns for the previous year, mainly using the Your e-PIT platform.

Critical deadline of April 30

For most forms, including PIT-37, the final deadline is Thursday, April 30, after which automatic acceptance will occur.

High financial penalties

Failure to file a declaration on time constitutes an offense, for which the tax authority can impose a fine of up to 24,000 Polish zloty.

The period for filing tax returns for 2025 has officially begun. Since February 15, taxpayers have had access to returns prepared by the tax authority in the Your e-PIT service. This system automatically generates PIT-37 and PIT-38 forms based on data provided by payers. If a taxpayer takes no action, these specific declarations will be automatically accepted by April 30. The situation is different for individuals running a business, who must fill in the data themselves. The Your e-PIT service was introduced in 2019 and revolutionized the Polish tax system, making it one of the most digitized in Central Europe. Particular attention should be paid to the varied deadlines for submitting documents. While most people have until April 30, 2026, certain taxpayer groups must settle much sooner. For example, the deadline for selected declarations expires as early as February 28. Missing these dates is considered a fiscal offense. Financial penalties for delay are severe and can amount to up to 24,000 Polish zloty, depending on circumstances and the amount of tax owed. 24,000 PLN — maximum fine for delay Experts recommend not delaying the settlement until the last moment. Filing the declaration earlier not only helps avoid stress but, above all, speeds up the receipt of any overpaid tax refund. Those filing electronically can expect a refund within a maximum of 45 days, while for paper declarations, this period extends to three months. When settling, it's also worth verifying available tax reliefs, such as the child relief or thermo-modernization relief, which the system does not always calculate automatically. Deadlines and Penalties in 2026 Settlements: Basic filing deadline: Before February 15 → April 30; Maximum fine: No penalty before deadline → up to 24,000 PLN; Refund time (e-PIT): Not applicable → up to 45 days