Where to file: e-Deklaracje, Twój e-PIT

PIT-36L — Flat Tax 19% For sole proprietorships (JDG) on flat tax 19% (19% on income, no tax-free amount). Deadline: April 30 No option for joint filing with a spouse No tax-free amount — tax is calculated from the first złoty PIT-28 — Lump Sum Tax (Ryczałt) on Recorded Revenue For sole proprietorships (JDG) on lump sum tax (ryczałt) (2% – 17% on revenue, no costs). Deadline: January 31 of the year following the tax year (earlier than tax scale/flat tax!) No costs — tax on full revenue Health contribution — reported separately, not deducted PIT Filing Deadlines in 2026 (for Tax Year 2025) | Form | Tax Form | Deadline | |-----------|-------|--------| | PIT-36 | Tax scale (progressive) | April 30, 2026 | | PIT-36L | Flat tax 19% | April 30, 2026 | | PIT-28 | Lump sum tax (ryczałt) | January 31, 2026 | Important: PIT-28 has a deadline 3 months earlier! Many entrepreneurs on lump sum tax (ryczałt) don't know this and incur late-payment interest.

PIT for JDG — Which Form and When to File in 2026

Q: PIT Correction — How and When?

You can correct a PIT within 5 years from the end of the year it relates to. You file the correction on the same form, marking "return correction." Most Common Reasons for Correction: Forgotten relief (e.g., child relief, internet relief) Error in income amount Omitted revenue or cost Wrong lump sum tax (ryczałt) rate Tax Reliefs in PIT On the Tax Scale (Progressive) (PIT-36): Tax-free amount: 30,000 zł (reduces tax by 3,600 zł) Joint filing with spouse: doubles the tax-free amount to 60,000 zł Child relief: 1,114.04 zł for the first/two children, 2,000 zł from the third Internet relief: 760 zł annually Thermomodernization relief: up to 53,000 zł On Flat Tax 19% (PIT-36L) and Lump Sum Tax (Ryczałt) (PIT-28): No tax-free amount No joint filing with spouse No most reliefs (with a few exceptions) Frequently Asked Questions

Which PIT does a sole proprietorship (JDG) file: PIT-36, PIT-36L, PIT-28. Deadlines, corrections, reliefs. A complete guide to PIT returns for sole proprietorships (JDG) in 2026.

Every sole proprietorship (JDG) must file an annual PIT return. Which form depends on your tax form. A mistake in choosing the form can cost you late-payment interest.

Three PIT Forms for JDG

PIT-36 — Tax Scale (Progressive) (General Rules)

For sole proprietorships (JDG) settling on the tax scale (progressive) (12%/32%, tax-free amount of 30,000 zł).

Deadline: April 30 of the year following the tax year
Attachments: PIT/O (reliefs), PIT/D (donations), PIT-2G (joint filing with spouse)
Where to file: e-Deklaracje, Twój e-PIT

PIT-36L — Flat Tax 19%

For sole proprietorships (JDG) on flat tax 19% (19% on income, no tax-free amount).

Deadline: April 30
No option for joint filing with a spouse
No tax-free amount — tax is calculated from the first złoty

PIT-28 — Lump Sum Tax (Ryczałt) on Recorded Revenue

For sole proprietorships (JDG) on lump sum tax (ryczałt) (2% – 17% on revenue, no costs).

Deadline: January 31 of the year following the tax year (earlier than tax scale/flat tax!)
No costs — tax on full revenue
Health contribution — reported separately, not deducted

PIT Filing Deadlines in 2026 (for Tax Year 2025)

| Form | Tax Form | Deadline | |-----------|-------|--------| | PIT-36 | Tax scale (progressive) | April 30, 2026 | | PIT-36L | Flat tax 19% | April 30, 2026 | | PIT-28 | Lump sum tax (ryczałt) | January 31, 2026 |

Important: PIT-28 has a deadline 3 months earlier! Many entrepreneurs on lump sum tax (ryczałt) don't know this and incur late-payment interest.

PIT Correction — How and When?

You can correct a PIT within 5 years from the end of the year it relates to. You file the correction on the same form, marking "return correction."

Most Common Reasons for Correction:

Forgotten relief (e.g., child relief, internet relief)
Error in income amount
Omitted revenue or cost
Wrong lump sum tax (ryczałt) rate

Tax Reliefs in PIT

On the Tax Scale (Progressive) (PIT-36):

Tax-free amount: 30,000 zł (reduces tax by 3,600 zł)
Joint filing with spouse: doubles the tax-free amount to 60,000 zł
Child relief: 1,114.04 zł for the first/two children, 2,000 zł from the third
Internet relief: 760 zł annually
Thermomodernization relief: up to 53,000 zł

On Flat Tax 19% (PIT-36L) and Lump Sum Tax (Ryczałt) (PIT-28):

No tax-free amount
No joint filing with spouse
No most reliefs (with a few exceptions)

Frequently Asked Questions

Does PIT-28 have an earlier deadline?

Yes. PIT-28 must be filed by January 31, not April 30.

Can I change the form after the deadline?

No. The tax form applies for the entire year. If you filed the wrong PIT, you submit a correction on the correct form.

Do I have a tax-free amount on lump sum tax (ryczałt)?

No. Lump sum tax (ryczałt) has no tax-free amount — tax is calculated from the first złoty of revenue.

Need Help with PIT?

I prepare and file annual PIT returns — PIT-36, PIT-36L, PIT-28. With reliefs and corrections. From 49 zł + VAT monthly.

Write to [email protected] or visit oxyok.com/pl.