PIT-28 for 2025 and the lump-sum tax (ryczałt) for a sole proprietorship (JDG) in Poland in 2026

PIT-28 is the annual return for revenue taxed under the lump-sum scheme (ryczałt). For 2025 it is filed by 30 April 2026. The current lump-sum tax in 2026 is paid every month or — once the conditions are met — quarterly.

Who files PIT-28

PIT-28 is filed, among others, by:

• entrepreneurs running a JDG under the lump-sum scheme,
• partners in partnerships of natural persons using the lump-sum scheme,
• people earning income from private rental.

PIT-28 concerns revenue, not income. Deductible costs do not reduce the lump-sum tax base.

Deadline for 2025

The return for 2025 can be validly filed from 15 February to 30 April 2026.

The lump-sum tax for December or the last quarter of the year is paid by 20 January of the following tax year, taking into account payments made earlier.

Lump-sum payments in 2026

Monthly

The lump-sum tax for a given month is paid by the 20th day of the following month.

There is no PLN 660 threshold exempting you from current payments, and the 25th of the month deadline does not apply.

Quarterly

Quarterly settlement is available once the statutory conditions are met. One of them is a revenue limit from the previous year equal to EUR 200,000.

The lump-sum tax for a quarter is paid by the 20th day of the month following the quarter.

If the deadline falls on a Saturday or a statutory day off work, it is generally moved to the next working day.

How to calculate the lump-sum tax

1. Split your revenue according to the applicable rates.
2. Subtract the allowable deductions from revenue, allocating them proportionally when several rates apply.
3. Calculate the tax for each rate.
4. Take into account the payments made during the year.
5. In the return, show the amount due or the overpayment.

The rate depends on the service actually performed or the type of sale, and often on the PKWiU classification. The PKD code or the name on the invoice alone does not determine the rate.

Example

An entrepreneur has in a year:

• PLN 200,000 of revenue taxed at 8.5%,
• PLN 50,000 of revenue taxed at 12%,
• PLN 10,000 of revenue taxed at 3%.

Before deductions the lump-sum tax is:

• PLN 17,000,
• PLN 6,000,
• PLN 300,
• a total of PLN 23,300.

From this amount you subtract the payments and apply the correctly allocated deductions. You should not mix the PLN 23,300 amount with another sum later in the example.

Deductions in a business under the lump-sum scheme

An entrepreneur may deduct from revenue, among others, once the conditions are met:

• social security contributions not deducted elsewhere,
• 50% of the health contributions paid that relate to the activity taxed under the lump-sum scheme,
• IKZE contributions,
• qualifying donations,
• the rehabilitation relief,
• the thermal modernisation relief,
• certain losses from earlier years, if the rules allow them to be settled against this source.

The health contribution deduction concerns an entrepreneur under the lump-sum scheme. You should not automatically transfer the health contribution from a JDG to private rental revenue.

What PIT-28 does not give you

• deductible costs,
• the PLN 30,000 tax-free amount,
• joint lump-sum settlement with a spouse,
• child relief from the lump-sum tax itself.

If the taxpayer also has income taxed under the tax scale, they may use the child relief or preferential settlement in the appropriate return for that income, provided they meet the conditions.

Private rental

In 2026 private rental is taxed under the lump-sum scheme:

• 8.5% up to PLN 100,000 of annual revenue,
• 12.5% on the excess.

Payments are made monthly or quarterly, and annual revenue is reported in PIT-28. Private rental is no longer settled under the tax scale.

Choosing the lump-sum scheme for a JDG

The declaration choosing the lump-sum scheme is filed by the 20th day of the month following the month in which the first revenue in the year was earned. If the first revenue falls in December, the deadline is the end of the year.

This is not a general "by 20 January" deadline, nor a deadline depending on being an employer.

How to file PIT-28

The return can be submitted, among others, through:

• Twój e-PIT,
• e-Deklaracje,
• accounting software with an up-to-date form.

After sending, keep the UPO. Pay the tax amount to the correct tax micro-account.

Several returns in one year

You can file PIT-28 and another return at the same time, for example:

• PIT-28 from a JDG and PIT-37 from employment,
• PIT-28 from private rental and PIT-36 from other income taxed under the scale,
• PIT-28 and PIT-36L, if they concern separate sources or activities settled in accordance with the rules.

Each return covers the sources appropriate to it. The same revenue is not reported twice.

The most common mistakes

1. Paying the lump-sum tax by the 25th instead of the 20th.
2. Applying a non-existent exemption for tax up to PLN 660.
3. Assuming a quarterly limit of EUR 2 million instead of EUR 200,000.
4. Deducting business costs.
5. Applying the tax-free amount.
6. Treating child relief as a deduction from the lump-sum tax itself.
7. Deducting the health contribution from a JDG against private rental.
8. Choosing the rate solely on the basis of the PKD code.
9. Settling private rental under the tax scale.

Sources

• Podatki.gov.pl — lump-sum tax on recorded revenue
• Podatki.gov.pl — PIT-28
• Lump-sum tax act — ISAP

Do you need to settle the lump-sum tax?

Oxyok keeps the revenue records, current payments and PIT-28. Accounting costs from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. The rate and deductions depend on the type of revenue and the taxpayer's situation.