Income Tax Advances for a Sole Proprietorship (JDG) in Poland 2026 — When and How Much to Pay
Income tax (PIT) advances for a sole proprietorship (JDG) in 2026. Tax scale, flat tax, lump-sum tax — deadlines, amounts, forms, pitfalls. A practical guide.
Every entrepreneur on the tax scale or flat tax pays income tax (PIT) advances during the year. These are pre-payments that you settle in your annual PIT. Missing advances or wrong amounts can result in late-payment interest.
In this guide I explain the rules for income tax advances in a sole proprietorship (JDG) — on the tax scale, flat tax, and lump-sum tax (ryczałt).
Income tax advances — deadlines and rules
Entrepreneurs pay income tax advances every month. The deadline depends on the tax form: by the 20th of the month (tax scale / flat rate) or by the 25th (lump sum). Advances are settled annually in the PIT declaration.
Payment deadlines by tax form
Advance by the 20th of the month for the previous month. Rates 12% and 32% (threshold 120,000 zł).
Advance by the 20th of the month for the previous month. Rate 19%.
Advance by the 25th of the month for the previous quarter (quarterly) or monthly. Rates 2–17%.
How to calculate the advance?
Calculate income (revenue minus costs) or revenue (lump sum) for the month
Multiply by the applicable percentage rate
Subtract advances paid in previous months
Transfer the result to your tax microaccount
An individual account number for PIT tax advance payments. Every taxpayer has one unique number.
- ✓Number generated automatically in the e-Tax Office
- ✓Valid for life — it never changes
- ✓Transfer title: PIT + month + year (e.g. PIT-02-2026)
After the year ends, you file the PIT-4R declaration, in which you sum up all advances paid.
- ✓Deadline: by end of January of the following year
- ✓PIT-4R for tax scale and flat; PIT-28 for lump sum
- ✓Overpayment is refunded, underpayment is topped up
Important: Missing the advance deadline results in late-payment interest (current rate on the KAS website). Each month of delay is a separate liability. Set calendar reminders.
Need help with your tax deadlines?
Let's check →Information based on Polish PIT acts (tax scale, flat) and lump-sum income tax act (as of 2026). Rates and thresholds may change. The microaccount also receives income tax advances for natural persons. This does not constitute tax advice.
Advances on the tax scale (12%/32%)
When to pay?
Advances on the tax scale are paid monthly by the 20th day of the month for the previous month:
- 20 January → for December of the previous year
- 20 February → for January
- ...and so on every month
You can choose quarterly payment — by the 20th day of the month after the quarter (20 April, 20 July, 20 October, 20 January). Condition: revenue < 2 mln EUR in the previous year.
How much to pay?
Advance = income × tax rate − tax-free amount
On the tax scale:
- Income up to 120 000 zł per year → rate 12% minus the reducing amount of 3 600 zł
- Income above 120 000 zł → 32% on the excess + 10 800 zł
Monthly advance (simplified):
- Calculate year-to-date income from the beginning of the year
- Calculate year-to-date tax
- Subtract the tax-free amount (3 600 zł year-to-date / 12 = 300 zł/month)
- Subtract advances already paid
- Result = advance for the current month
Example
Income: 10 000 zł/month throughout the year (120 000 zł per year).
- Year-to-date tax through June: 60 000 × 12% = 7 200 zł
- Tax-free amount through June: 3 600 / 12 × 6 = 1 800 zł
- Tax due through June: 7 200 − 1 800 = 5 400 zł
- Advances already paid (January–May): 4 500 zł
- June advance: 5 400 − 4 500 = 900 zł
Advances on flat tax (19%)
When to pay?
Same as on the tax scale — monthly by the 20th or quarterly (if revenue < 2 mln EUR).
How much to pay?
Advance = income × 19%
On flat tax there is NO tax-free amount or reducing amount. You pay 19% from the first złoty.
Example
Income: 15 000 zł/month.
- Monthly advance: 15 000 × 19% = 2 850 zł/month
Lump-sum tax (ryczałt) — no PIT advances
On lump-sum tax (ryczałt) there are NO income tax (PIT) advances. Instead you pay:
- Monthly ryczałt advances — by the 25th day of the month for the previous month
- Health contribution — by the 20th day of the month (or 25th on ryczałt)
Advances on ryczałt are set based on revenue × ryczałt rate (2%–17% depending on PKWiU (Polish classification of goods and services)).
Ryczałt — advances by the 25th, not the 20th
Note: on ryczałt the advance deadline is the 25th day of the month, not the 20th (as on the scale and flat tax). This is a common mistake that leads to interest charges.
How to pay advances?
Transfer to the micro-account
Advances are paid by transfer to the tax micro-account:
- Find your micro-account on the e-Tax Office website
- Enter the advance amount
- In the transfer title, enter: PIT (or the appropriate symbol)
- Send the transfer by the 20th (or 25th) of the month
PIT-4R
After the end of the year, you file the PIT-4R declaration — a summary of income tax advances. Deadline: by the end of January of the following year.
PIT-28 for ryczałt
On ryczałt you file the annual PIT-28 declaration by 30 April (through 2023) or PIT-28 by the end of February (from 2024 for new ryczałt taxpayers). Verify the current deadline.
Pitfalls
1. Missing advances = interest
If you do not pay advances, the tax office charges late-payment interest (currently 11,25% per year in 2026). Even if your annual PIT shows an overpayment, you must still pay interest on overdue advances.
2. A 0 zł advance — you still must file
Even if your income is low and the advance is 0 zł, you must file a declaration (or make a transfer for 0 zł). Otherwise, penalties may apply.
3. Tax-free amount only on the scale
The 30 000 zł tax-free amount and the 3 600 zł reducing amount work ONLY on the tax scale. On flat tax and ryczałt they do not apply.
4. The health contribution is not a cost
The health contribution is not a deductible cost — it does not reduce income. But on the scale and flat tax, 6,75% of health contributions is deducted from tax (not from income).
5. Crossing the threshold on the scale
On the scale, if your income exceeds 120 000 zł, you pay 32% on the excess. This is a big jump — from 12% to 32%. Then advances rise drastically.
FAQ
What happens if I pay too much in advances?
The overpayment is refunded. In your annual PIT, you report the total — if advances exceed the tax, the office refunds the difference within 2–3 months. You can also apply the overpayment to the next year's advances.
Can I pay quarterly?
Yes, if your revenue in the previous year was below 2 mln EUR. You must notify the tax office in writing by 20 February of the year in which you want to pay quarterly.
Does ryczałt have PIT advances?
Not in the PIT sense. Ryczałt has its own ryczałt advances (by the 25th of the month), but these are not advances toward PIT-36/PIT-36L/PIT-37.
Do I have to pay advances in my first year of business?
On the scale and flat tax: yes, from the very first income. On ryczałt: yes, ryczałt advances from the very first revenue. Ulga na start (ZUS relief) does not exempt you from income tax advances.
Need help with advances?
Oxyok accounting — from 49 zł + VAT per month. We calculate advances every month, remind you of deadlines, and make sure you pay the right amount.
Write to: [email protected]
Disclaimer: Rates and amounts are valid in 2026. Late-payment interest may change. This article is informational in nature — before making a decision, consult an accountant.
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