Filing an income tax declaration for 2024 is a respоnsibility of every taxpayer. In 2025, you need to report your income and calculate personal income tax (PIT) considering any applicable deductions and exemptions. Let’s review the key deadlines, filing methods, and important details that will help avoid mistakes and penalties.
Filing Deadlines
The process of declaring income for 2024 will begin on January 1, 2025.
Key Dates:
- January 1, 2025 — start of the declaration submission period;
- February 15, 2025 — opening of the “Your e-PIT” system in the e-Tax Office;
- April 30, 2025 — last day to submit the declaration and pay the tax.
Late submission of the declaration may result in fines, and tax evasion may lead to more severe penalties. To avoid possible issues, taxpayers are recommended to prepare the necessary documents in advance and use online services for automated submission of the declaration.
It’s important not only to remember the key dates but also to take into account submission specifics. If the declaration is submitted at the last minute, there’s a high chance of delays in the system due to high traffic. This is especially true for the last days of April when the number of users of the e-Tax Office increases sharply.
For those submitting paper documents, it’s important to consider delivery times. Postal services may not be able to process mail on time, and a delay of even one day can result in penalties. It’s recommended to submit documents in advance or use the electronic system, which eliminates the risk of losing the declaration.
Choosing the Declaration Form
Different forms are provided for different categories of taxpayers. The choice depends on the source of income:
- PIT-37 — for employees receiving salary under a labor contract, civil law contract, or commission contract;
- PIT-36 — for entrepreneurs working under the general taxation system;
- PIT-28 — for businesses under a flat-rate taxation system;
- PIT-38 — for taxpayers with income from capital (stocks, bonds, dividends), or income from cryptocurrency transactions.
Choosing the correct form is important, as incorrectly filled out declarations may require corrections and cause delays in processing by the tax office.
The correct form choice directly impacts the accuracy of tax calculations. An error in selecting the form may require resubmitting the declaration and, in some cases, result in penalties.
It’s important to consider not only the income source but also other factors. For example, if a taxpayer changed their employment status in 2024, worked both as an employee and conducted business activities, they may need to fill out multiple forms — for example, PIT-37 for labor income and PIT-36 for business income.
In addition, some taxpayers may need to fill out PIT-39 if they sold property acquired less than five years ago, or PIT-16A if they used the flat-rate taxation system for small businesses. Therefore, before submitting the declaration, it’s important to check which forms are relevant for your situation.
How to Calculate PIT for 2024
Tax can be calculated manually or with online services. The main steps of the calculation:
- Determine the taxable base — sum of all taxable income.
- Apply expenses (if applicable) and tax exemptions.
- Apply the tax rate: 12% for income up to 120,000 PLN, 32% for income over 120,000 PLN.
- Calculate the final tax amount to be paid or refunded.
When calculating, it’s important to consider possible changes in legislation regarding tax rates and categories of exemptions.
Example Calculation
Let’s assume the taxpayer’s annual income is 150,000 PLN. The tax calculation would be as follows:
- 120,000 PLN × 12% = 14,400 PLN
- (150,000 – 120,000) × 32% = 9,600 PLN
- Total tax: 24,000 PLN
Impact of Tax Benefits
Tax benefits can reduce the amount to be paid. For example:
- Child benefit (1112 PLN per child per year);
- Family tax exemptions (for spouses with low income);
- Medical expenses deductions (up to 6% of income with supporting documents).
Thus, if the taxpayer is entitled to a 2,000 PLN deduction, the final tax to be paid will be 22,000 PLN. If excess tax was paid, they may be eligible for a refund.
Electronic Services for Filing the Declaration
In 2025, taxpayers can submit their declaration online through the “Your e-PIT” system available in the e-Tax Office. This is a convenient way to avoid mistakes, speed up the process, and minimize the likelihood of penalties.
Advantages of submitting the declaration online:
- Automatic filling — the system pulls income, tax deductions, and contributions data from employers and government bodies.
- Fast tax refund — with online submission, the refund can arrive within 45 days, while paper submissions can take up to 3 months.
- Easy corrections — the taxpayer can add exemptions, modify data, or file jointly with a spouse.
- Security — the declaration is confirmed using an electronic signature, ePUAP, or bank authorization.
How to submit a declaration via “Your e-PIT”:
- Log in to the e-Tax Office using your PESEL, bank profile, or ePUAP.
- Review the automatically filled data.
- Make any necessary changes and add tax exemptions.
- Confirm and submit the declaration.
You can also download a PDF version of the declaration for archiving. A confirmation of successful submission will be sent to your email or personal account in the tax office.
Tax Benefits and Deductions
Using tax deductions helps reduce the amount to be paid. Main categories of benefits:
- Family — for children (around 1112 PLN per child per year);
- Mortgage interest — the ability to partially deduct mortgage loan interest;
- Medical expenses — for treatment and rehabilitation;
- Educational deductions — for students and those pursuing qualifications.
Tax benefits are also available for elderly citizens, people with disabilities, and other socially vulnerable groups.
Paying Taxes and Receiving Refunds
If underpayment is found during the tax calculation, the tax amount must be paid by April 30, 2025. Payment can be made via:
- Bank transfer to the tax office account;
- Payment in the e-Tax Office.
Refunds are made:
- Within 45 days for electronic submissions;
- Up to 3 months for paper submissions.
Additionally, taxpayers can track the status of their refund through electronic services, increasing transparency in the tax process.
Joint Filing with a Spouse
Joint filing is possible under the following conditions:
- The marriage was registered throughout 2024;
- The couple shares a household and maintains joint property.
This method of filing is often beneficial when there is a significant income difference between spouses. In some cases, this can reduce the tax burden and lead to a larger refund.
Penalties for Late Submission of the Declaration
Late submission of the tax declaration can lead to significant financial penalties. The amount of the fine depends on the delay and the tax amount due.
Main types of penalties:
- For missing deadlines — if the declaration is not filed by April 30, 2025, the taxpayer may face a fine ranging from 200 to 5600 PLN, depending on the circumstances.
- Late tax payment penalties — charged for each day of delay, the rate is equal to the NBP refinancing rate plus 8 percentage points.
- Criminal-financial responsibility — for significant amounts of unpaid tax (usually over 10,000 PLN), the case may be transferred to the tax office for further investigation.
How to avoid penalties:
- Submit the declaration in advance to avoid technical issues on the last days.
- Use electronic services to automatically check and correct data.
- If the deadline is missed — submit the declaration and pay the tax as soon as possible to minimize fines.
If the taxpayer voluntarily acknowledges the violation and submits a “czynny żal” (act of repentance), the tax office may consider mitigating the penalty.
If you face difficulties in filing your declaration, calculating taxes, or using electronic services, the company LFT can help. We will assess your situation, prepare the documents, and ensure the timely and correct submission of your declaration. With us, you will avoid mistakes and penalties.
