PIT for Polish JDG - which form for 2026
PIT-36, PIT-36L or PIT-28 for JDG for 2026. Deadline: April 30, 2027, attachments, health insurance premium, correction and other income.
The annual form results from the form of business taxation:
- scale - PIT-36,
- flat tax - PIT-36L,
- lump sum - PIT-28.
If you are asking about the settlement for 2026, you will submit your return in 2027. The deadline for these three forms is generally April 30.
PIT-36 - scale
PIT-36 covers income from JDG taxed at 12% and 32%. The activity is also included in Annex PIT/B.
The scale may include, among others:
- free amount PLN 30,000,
- joint settlement with your spouse,
- settlement of a person raising a child alone,
- family relief and other deductions - after meeting the conditions.
Scale income from various sources is combined in one return.
PIT-36L - linear
PIT-36L is used to settle activities subject to the 19% rate. There is no tax-free allowance or settlement of linear income with the spouse.
The health insurance premium paid can be included in costs in 2026 or deducted from income within the common annual limit of PLN 14,100. The limit applies to the tax settlement of the contribution, not its amount to be paid.
Income taxed at a scale, for example from a full-time job, may require a separate PIT-37 or PIT-36.
PIT-28 - lump sum
PIT-28 covers income from activities taxed at lump sum rates from 2% to 17%. Ordinary business expenses do not reduce your basis.
However, the statement that health insurance contributions are "not deductible" is incorrect. A lump sum payment may reduce your income by 50% of the health insurance premium paid. He may also benefit from other deductions permitted by law, including social security contributions and IKZE.
Deadline
The return for 2026 is submitted from February 15 to April 30, 2027. A return submitted before February 15 is treated as filed on February 15.
Older guides with the PIT-28 deadline at the end of February are out of date.
Attachments
The most common attachments are:
- PIT/B - activity on a scale or linear basis,
- PIT/O - selected reliefs and deductions,
- PIT/BR - research and development tax relief,
- PIT/IP - IP Box,
- PIT/ZG - specific foreign income.
The selection depends on events in a given year, not only on the main form.
Several forms for one year
One person can submit more than one return, for example:
- PIT-36L for regular activity and PIT-37 for full-time employment,
- PIT-28 for lump-sum business activity and PIT-37 for full-time employment,
- PIT-36 for scale-related activities along with other income from scale.
Correction
The wrong form does not change the chosen form of taxation. You must submit a correct return or correction and settle the arrears with interest, if any.
The right to correction is related to the limitation period of the tax liability. It should not be simplified to "five years from the end of the year to which the PIT applies", because the deadline is counted according to the Tax Ordinance and may be suspended or interrupted.
Sources
Do you need to prepare an annual PIT?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.