PIT-28 Annual Tax Return on the Lump-Sum Tax in Poland 2026

What Is PIT-28?

PIT-28 is the annual declaration of the amount of income earned from business activity taxed at the lump-sum rate on recorded revenue.

Who files PIT-28:

• Sole proprietors (JDG) on the lump-sum tax (main group)
• Individuals earning revenue from private rental (8.5%)
• Civil and general partnerships of individuals (if on the lump-sum tax)

PIT-28 Filing Deadline

By April 30 of the following year.

• For 2025: by April 30, 2026 (Thursday)
• For 2026: by April 30, 2027 (Friday)

If April 30 falls on a weekend — the deadline moves to the first business day.

PIT-28 vs. PIT-36 vs. PIT-36L

| Form | Tax Form | Tax-Free Amount | |------|----------|-----------------| | PIT-28 | Lump-Sum | None | | PIT-36 | Tax Scale | 30,000 zł | | PIT-36L | Flat Tax (19%) | None |

The lump-sum tax has no tax-free amount — you pay from the very first złoty.

How to Fill Out PIT-28 — Step by Step

Step 1: Collect Revenue from the Lump-Sum Register

You have a revenue register broken down by rate:

• 2% (trade)
• 8.5% (services)
• 12% (freight transport)
• 14% (medical services, tanning salons)
• 15% (advisory services)
• 17% (mechanical vehicles)

Step 2: Calculate the Lump-Sum Tax

Calculate the lump-sum tax for the entire year:

Example:

• Revenue at 8.5%: 200,000 zł → lump-sum: 200,000 × 8.5% = 17,000 zł
• Revenue at 12%: 50,000 zł → lump-sum: 50,000 × 12% = 6,000 zł
• Revenue at 2%: 10,000 zł → lump-sum: 10,000 × 2% = 200 zł
• Total lump-sum tax: 23,200 zł

Step 3: Subtract Advances Paid During the Year

If you paid monthly advances — subtract them from the lump-sum tax.

Example:

• Lump-sum tax: 23,200 zł
• Advances paid (January–December): 22,000 zł
• To pay: 1,200 zł

Step 4: Deduct Reliefs

On the lump-sum tax, you can deduct:

• IKZE — contribution to an individual retirement account
• Child relief — pro-rata up to the income limit
• Rehabilitation relief — expenses for rehabilitation purposes
• Blood donation relief — donations
• Voluntary social ZUS (social insurance contributions)

Step 5: Fill Out PIT-28

Fill out PIT-28 online via:

• Twój e-PIT (podatki.gov.pl portal)
• e-Declarations (desktop program)
• Accounting program (inFakt, wFirma, Oxyok)

Key sections of PIT-28:

• Taxpayer data (name, NIP, address)
• Revenue — broken down by rate (Section C)
• Lump-sum tax — tax amount (Section D)
• Deductions — IKZE, reliefs, donations (Section E)
• Advances paid — amount (Section F)
• Amount to pay / overpayment (Section G)

Step 6: Submit and Pay

• Submit PIT-28 online (Trusted Profile / ePUAP / qualified signature)
• Pay the amount due to the tax office's account
• Deadline: by April 30

Lump-Sum Advances — How Do They Work?

Who Pays Advances?

Every lump-sum taxpayer pays advances, unless:

• Your lump-sum tax for the previous year was below 660 zł (you don't pay advances in the current year)

Advance Deadlines

• Monthly — by the 25th day of the month following the month in which revenue arose
• Quarterly — by the 25th day of the month following the quarter (for small taxpayers, revenue < 2 million zł)

Advance Amount

Advance = monthly revenue × lump-sum rate

Example:

• January revenue: 20,000 zł (8.5%)
• Advance: 20,000 × 8.5% = 1,700 zł (by February 25)

Reliefs and Deductions on the Lump-Sum Tax

On the lump-sum tax, you can deduct:

Deductions from Revenue

• Social insurance (ZUS) contributions (mandatory and voluntary) — Art. 6 sec. 1 pt. 3
• Health insurance contributions (9%) — only in part (7.75%) on the tax scale/flat tax. On the lump-sum tax: you don't deduct from revenue, but you deduct from the lump-sum tax (Art. 11 sec. 1a)
• IKZE — contribution to an individual retirement account
• Blood donor relief — donations
• Prior losses — if you have losses from previous years

Deductions from the Lump-Sum Tax

• Child relief — pro-rata (income limit 85,528 zł)
• Rehabilitation relief — expenses for rehabilitation purposes
• Thermomodernization relief
• Livestock relief
• R&D relief (research and development)
• Other tax reliefs — ask your accountant

FAQ

Do I have to pay advances on the lump-sum tax?

Yes, if your lump-sum tax for the previous year exceeded 660 zł. Monthly advances — by the 25th of the month.

Is there a tax-free amount on the lump-sum tax?

No. The lump-sum tax has no tax-free amount. You pay from the very first złoty.

Can I deduct costs on the lump-sum tax?

No. On the lump-sum tax, you cannot deduct costs. But you can deduct ZUS, IKZE, and reliefs.

Can I switch from the lump-sum tax to the tax scale mid-year?

No. You choose your form of taxation by January 20 (for individuals) or by February 20 (for employers) of the year. A change is only possible for the following year.

Can I have both PIT-28 and PIT-36 at the same time?

Yes. If you have different sources of income — e.g., lump-sum from a JDG + tax scale from private rental (8.5%? — that's PIT-28). But tax scale from employment = PIT-37 + PIT-28 (lump-sum).

Need Help?

I provide lump-sum tax accounting for JDG — revenue registers, advances, PIT-28, reliefs. From 49 zł + VAT per month.

Contact me at [email protected] or visit oxyok.com/en.

Note: PIT-28 is filed by lump-sum taxpayers by April 30. No tax-free amount. Monthly advances by the 25th (if lump-sum tax > 660 zł in the previous year). Consult an accountant before making a decision.