Tax Calendar for Sole Proprietorships in Poland 2026
Tax calendar for sole proprietorships in Poland 2026. ZUS, PIT, VAT, JPK, lump-sum deadlines. All important dates in one place.
Missing a tax deadline means penalties and interest. In a sole proprietorship (JDG), you have a dozen deadlines per year — ZUS, PIT, VAT, JPK, lump-sum tax. This calendar brings them all together.
In this guide, you'll find all JDG tax deadlines for 2026.
Tax calendar for sole proprietorship 2026
Key deadlines for a sole proprietorship (JDG) in 2026. Monthly, quarterly and annual deadlines — together with the consequences of being late.
Monthly cycles
- ▸ZUS DRA — social and health contributions
- ▸Income tax advance (tax scale / flat tax)
- ▸JPK_V7 (register + VAT declaration)
- ▸Output / input VAT — settlement
- ▸XML file to the Ministry of Finance
Quarterly deadlines
Annual deadlines
Important: Deadlines that fall on a Saturday or Sunday move to the next business day. No payment = interest from the first day after the deadline. No declaration filed = additionally a fine under the Fiscal Penal Code.
Want certainty that nothing slips?
Let’s set it up →Legal status as of 2026. Statutory delay interest: Art. 56(1) of the Tax Ordinance, rate announced by the Ministry of Finance. JPK_V7 deadlines: § 7 of the MF regulation on JPK_V7. PIT-28: Art. 45(1a) of the PIT act (by 30 April of the following year).
Monthly Deadlines (Recurring)
These deadlines repeat every month:
20th Day of the Month
- JPK_V7K (quarterly VAT filers — if you settle quarterly)
- PIT-4 (income tax advances for employees — if you have employees)
25th Day of the Month
- VAT — output tax due for payment (if you are a monthly VAT taxpayer)
- JPK_V7M / JPK_V7K — JPK file with VAT declaration
- EU VAT Summary — if you settle EU VAT monthly
20th Day of the Month (Lump-Sum)
- Lump-sum advances — payment of the lump-sum tax for the previous month (by the 25th, or by the 20th under new rules)
- Advances on PIT-36 / PIT-36L — tax scale/flat tax monthly (by the 20th)
20th Day of the Month (Scale/Flat Tax)
- Income tax advances — payment of the advance for the previous month
Quarterly Deadlines
Small ZUS + Quarterly VAT
If you have preferential small ZUS and settle VAT quarterly:
- Quarterly VAT — by the 25th day of the month following the quarter
- JPK_V7K — by the 25th day of the month following the quarter
- EU VAT Summary — quarterly, by the 25th day after the quarter
Quarterly ZUS Contributions
Preferential small ZUS can be paid quarterly:
- Q1 (January–March) — by April 20
- Q2 (April–June) — by July 20
- Q3 (July–September) — by October 20
- Q4 (October–December) — by January 20 of the following year
Annual Deadlines — The Most Important
January 2026
- January 15 — payment of December lump-sum tax (last payment for 2025)
- January 20 — quarterly ZUS Q4 2025 (if you settle quarterly)
- January 20 — PIT-36/L advance (last for 2025)
- January 31 — PIT-40 (filed by the employer, not you)
February 2026
- February 20 — January ZUS, January lump-sum, PIT advances
- February 25 — January VAT, January JPK_V7M
March 2026
- March 20 — February ZUS, February lump-sum, PIT advances
- March 25 — February VAT, February JPK_V7M
April 2026 — Critical Month
- April 20 — March ZUS, March lump-sum, PIT advances
- April 25 — March VAT / Q1 (if quarterly)
- April 30 — PIT-36, PIT-36L, PIT-28, PIT-37 — annual returns for tax year 2025
PIT-28 (lump-sum tax) — by April 30, 2026 for tax year 2025.
PIT-36 / PIT-36L — by April 30, 2026 for tax year 2025.
May 2026
- May 20 — April ZUS, April lump-sum, PIT advances
- May 25 — April VAT, April JPK_V7M
June 2026
- June 20 — May ZUS, May lump-sum, PIT advances
- June 25 — May VAT, May JPK_V7M
July 2026
- July 20 — Q2 ZUS (if quarterly), June lump-sum, PIT advances
- July 25 — June VAT / Q2 (if quarterly)
August 2026
- August 20 — July ZUS, July lump-sum, PIT advances
- August 25 — July VAT, July JPK_V7M
September 2026
- September 20 — August ZUS, August lump-sum, PIT advances
- September 25 — August VAT, August JPK_V7M
October 2026
- October 20 — Q3 ZUS (if quarterly), September lump-sum, PIT advances
- October 25 — September VAT / Q3 (if quarterly)
November 2026
- November 20 — October ZUS, October lump-sum, PIT advances
- November 25 — October VAT, October JPK_V7M
December 2026
- December 20 — November ZUS, November lump-sum, PIT advances
- December 25 — November VAT, November JPK_V7M
ZUS Contributions in 2026 — Amounts
Health Insurance Contribution (Lump-Sum)
| Tier | Annual Revenue | Contribution/month | |------|----------------|-------------------| | I | up to 60,000 zł | 461.66 zł | | II | 60,000 – 300,000 zł | 699.11 zł | | III | above 300,000 zł | 1,258.39 zł |
Preferential Small ZUS (Base Amount)
- Base: 1,441.80 zł (30% of the minimum wage)
- Social contributions: ~376 zł/month
- Health insurance contribution: 461.66 zł (Tier I)
Large ZUS (Base Amount)
- Base: 5,652 zł (60% of the average wage)
- Social contributions: ~1,965 zł/month
- Health insurance contribution: 9% of income (tax scale/flat tax) or per lump-sum tiers
Penalties for Late Filing
ZUS
- Late payment interest — 19.5% annually (2026)
- Penalty for non-filing — 100–1,000 zł
PIT / Lump-Sum Advances
- Interest — 19.5% annually
- Penalty for not filing the annual PIT: up to 25× the lowest monthly wage
VAT / JPK
- Interest — 19.5% annually
- Penalty for missing JPK: 200–20,000 zł
- Penalty for missing VAT: from 500 zł to 20,000 zł
FAQ
Do deadlines change when they fall on a weekend?
Yes. If a deadline falls on a Saturday, Sunday, or holiday — it moves to the next business day.
Can I settle VAT quarterly?
Yes, if your revenue in the previous year was below 2,000,000 zł (small taxpayer threshold). A small VAT taxpayer pays quarterly, but with a surcharge interest rate on advances.
Do I need to file JPK_V7 on the lump-sum tax?
No. On the lump-sum tax, you are not a VAT taxpayer (unless voluntarily). You do not file JPK_V7 — only the lump-sum revenue register and PIT-28.
Need Help?
I handle JDG accounting — deadlines, ZUS, PIT, VAT, JPK, lump-sum tax. From 89 zł + VAT per month. We track all deadlines for you.
Contact me at [email protected] or visit oxyok.com/en.
Note: JDG tax calendar 2026: PIT-28/PIT-36/PIT-36L by April 30. ZUS monthly by the 20th. VAT/JPK by the 25th. Consult an accountant before making a decision.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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