Paying someone else's tax into their tax microaccount

You can pay someone else's tax into their tax microaccount. However, you need to distinguish between three categories of payer and the conditions applicable to each. The following rules are described in the Ministry of Finance guide to tax microaccounts.

Who can pay on behalf of a taxpayer?

Immediate family — no amount limit

The Ministry of Finance lists the following immediate family members who can pay a taxpayer's tax without any amount limit:

• spouse,
• descendants,
• ascendants,
• stepchild,
• siblings,
• stepfather,
• stepmother.

Current owner of property subject to security

A separate category is the current owner of property subject to a compulsory mortgage or tax lien. They may pay on behalf of the taxpayer where the tax is secured by a compulsory mortgage or tax lien. This guide does not assess specific security arrangements.

Other third parties — PLN 5,000 limit and a condition concerning the payment's purpose

According to the Ministry of Finance's explicit update, from 1 October 2026, the limit for tax payments by a third party outside the immediate family increased from PLN 1,000 to PLN 5,000.

For other third parties who are not acting in the capacity described above as the owner of property subject to security, the conditions are:

• the amount of tax does not exceed PLN 5,000,
• the contents of the proof of payment leave no doubt about the payment's purpose.

Older statements about the PLN 1,000 limit that remain on the Ministry's website should not be treated as the current rule. The updated amount does not remove the condition concerning the payment's purpose.

Simply making a transfer does not provide an unconditional guarantee that the tax liability is extinguished. The payer's category and the conditions applicable to that category must not be overlooked.

Optional organizational checklist

Before payment, we suggest clarifying four points:

• who will pay on behalf of the taxpayer,
• the family relationship between them, if payment is to be made under the immediate-family category,
• the amount of tax,
• the purpose of the payment.

This is an optional organizational recommendation, not an additional legal obligation or confirmation that a particular payment will be effective.

Two situations that should not be confused with this type of payment

Spouses filing a joint PIT return. When filing jointly, the tax may be paid into either spouse's tax microaccount. However, the Ministry of Finance recommends using the microaccount of the person listed first in the joint return. This is a recommendation, not an obligation to use only that account.

Employees' advance income tax payments. The employer pays these in aggregate into the employer's own tax microaccount. The employer does not need to know the employees' microaccount numbers for this purpose. This is distinct from paying another person's individual tax.

Source: Ministry of Finance — Tax microaccount: how to check the number and pay tax.