The taxation system is changing, offering new opportunities to optimize expenses. In 2025, taxpayers can take advantage of various benefits and deductions to reduce their obligations to the budget. Let’s review the main ones.
Deadlines for Submitting the Tax Declaration
The final deadline for submitting the annual PIT tax declaration for 2024 is April 30, 2025. If the taxpayer submits the declaration in paper form, it is recommended to do so in advance, as postal delivery takes time.
For those using the e-PIT electronic system, document submission is faster, and a tax refund may be processed in a shorter time. However, delays may occur if there are errors in the declaration, so it’s important to double-check the data before sending.
Failure to meet the deadlines may result in penalties, interest charges, and even tax audits. In case of force majeure circumstances, such as illness or technical system issues, an extension request can be made, but this does not guarantee automatic exemption from penalties.
Choosing the Right Declaration Form
When submitting the tax declaration, it’s essential to select the form that corresponds to the source of income. Incorrect choice may lead to the need for corrections, penalties, or delays in processing the tax refund.
Main Declaration Forms:
- PIT-37 – for employees or individuals working under a commission contract. Suitable for those whose taxes have already been withheld by the employer.
- PIT-36 – for individual entrepreneurs and individuals earning income not subject to automatic taxation.
- PIT-38 – for individuals earning income from the sale of securities, shares, or other financial instruments.
- PIT-39 – for individuals earning income from the sale of real estate.
Selecting the correct form helps speed up the document processing and minimizes the chance of a tax audit. In case of doubt, it is recommended to use tax consultations or online calculators available on the tax office website.
How to Calculate Personal Income Tax for 2025
Personal income tax is calculated based on established rates, which depend on the taxpayer’s income level. In 2025, the calculations will be based on the income data for 2024.
1. Determining Taxable Income
The calculation includes all types of income earned during 2024:
- Salary, bonuses, and incentives.
- Income from entrepreneurial activities.
- Profit from renting real estate.
- Dividends and interest from savings accounts.
- Income from the sale of assets (e.g., real estate or vehicles).
Certain types of income may be taxed at separate rates or exempted from taxation under specific privileges.
2. Deductions and Tax Benefits
Before calculating the tax amount, taxpayers can deduct:
- Standard tax deductions (e.g., for children, education, medical expenses).
- Expenses related to entrepreneurial activities.
- Donations to charitable organizations (up to 6% of income).
After applying all the deductions, the taxable base is determined.
3. Applying Tax Rates
In 2025, the following tax rates are in effect:
- 12% for income up to 120,000 PLN per year.
- 32% for income over 120,000 PLN per year.
For example, if the total income for 2024 is 150,000 PLN, the tax calculation will be as follows:
- The first 120,000 PLN is taxed at 12% → 14,400 PLN.
- The remaining 30,000 PLN is taxed at 32% → 9,600 PLN.
- Total tax: 24,000 PLN.
4. Accounting for Advance Payments and Tax Refund
If the employer withheld tax during the year or if the entrepreneur made advance payments, any overpayment or underpayment will be calculated when submitting the tax return. In case of overpayment, a tax refund can be obtained.
5. Deadline for Submitting Returns and Paying Taxes
The tax return for 2024 must be submitted by April 30, 2025. The payment for any outstanding tax is also due by this date.
Correct tax calculation and using available deductions can help minimize the tax burden and avoid penalties for late payments.
Benefits for Families with Children
The government’s tax policy supports families with children by offering various tax benefits that reduce the financial burden and allow them to reclaim part of the taxes paid.
Tax Deduction for Children
Parents or guardians raising minor children can receive a tax deduction that reduces the taxable base. The amount of the deduction depends on the number of children in the family:
- For one child: 1,112 PLN per year.
- For two children: 1,112 PLN per child.
- For three children: 2,000 PLN.
- For four or more children: 2,700 PLN per child.
This benefit is available for families with an annual income of up to 112,000 PLN (in case of joint taxation of spouses).
Exemption from Tax for Large Families
Families with four or more children can receive full exemption from personal income tax for income up to 85,528 PLN per year. The benefit applies to both parents, significantly reducing the tax burden.
Additional benefits include:
- Deduction for childcare costs.
- Educational deductions – covering expenses such as textbooks and courses.
- Medical expense deductions – for treatment and rehabilitation costs for children.
These measures help families reduce their tax obligations and improve access to education and healthcare for their children.
Age-Based Tax Benefits
The government provides several benefits for youth and seniors to reduce the tax burden for these groups.
Benefits for Young People (Under 26)
Young people working under an employment or commission contract are exempt from personal income tax with an annual income of up to 85,528 PLN. This allows students and young professionals to earn a higher net income.
Additional details:
- The benefit only applies to employment income and does not apply to business or civil-law contract income (except for commission contracts).
- If the income exceeds the limit, tax is applied only to the amount exceeding the threshold.
Benefits for Pensioners (Senior+)
Pensioners who continue to work after reaching retirement age can take advantage of tax exemptions up to 85,528 PLN per year.
Conditions:
- The exemption applies to pensioners who forgo their pension and continue official work.
- Exemptions are available for income from employment, entrepreneurial activities, and some other sources.
- If income exceeds the threshold, tax is applied only to the excess amount.
Additional tax reliefs:
- Benefits for those over 75 years old – cover certain medical expenses, including medications and caretaker services.
- Exemption from tax on the transfer of real estate to children or grandchildren – reduces the tax burden when transferring assets through inheritance.
- Tax deductions for treatment and rehabilitation – available to seniors needing medical care.
These benefits help young professionals start their careers more easily, and seniors reduce their tax burden and receive additional support.
Benefits for People with Disabilities
People with disabilities who are employed can enjoy tax relief:
- Reductions in taxable income due to costs for specialized equipment necessary for their work.
- Exemption of part of their income from taxation under certain conditions.
- Employers hiring disabled individuals may benefit from tax incentives and compensation for certain costs.
Housing and Energy Benefits
The state encourages the modernization of housing and improving energy efficiency by offering tax deductions for related expenses. These benefits reduce the tax burden and partially compensate for costs aimed at improving living conditions.
Energy Modernization Benefit
This benefit is provided to owners of private homes who invest in increasing the energy efficiency of their homes. Eligible expenses include:
- Insulation of walls, roofs, and foundations.
- Replacement of windows and doors with energy-efficient models.
- Installation of insulation materials.
- Installation of automatic heating regulation systems.
The deduction is limited to a specific amount but can significantly reduce tax obligations.
Benefit for Installing Renewable Energy Sources
Taxpayers who invest in environmentally friendly energy sources can reduce their taxable income. These include:
- Photovoltaic panels and solar collectors.
- Heat pumps.
- Heat recovery systems.
- Energy storage devices.
These investments not only reduce utility costs but also decrease taxes.
Benefit for Historical Property Restoration
Owners of buildings with architectural monument status can claim a tax deduction of up to 50% of the expenses incurred on:
- Facade repairs and restoration of the building’s historical appearance.
- Interior restoration.
- Structural reinforcement of the building.
Benefit for Renting Social Housing
Citizens renting housing under government social programs can claim tax deductions to reduce their financial burden. Eligible expenses include:
- Part of the rent for the residential property.
- Utility costs, if included in the rental agreement.
Housing and energy benefits promote housing modernization, reduce tax burdens, and assist citizens in investing in the comfort and eco-friendliness of their homes.
Benefits for Entrepreneurs
The government supports businesses by offering tax reliefs to stimulate investments, innovations, and production development. These benefits help companies reduce tax burdens, allowing them to redirect saved funds to expand and modernize operations.
Research and Development (R&D) Benefits
Companies involved in innovation can deduct research and development expenses from their taxable income. Eligible expenses include:
- Wages of employees involved in research.
- Purchase of specialized equipment.
- Patenting inventions.
- Conducting experiments and testing.
This deduction helps entrepreneurs finance innovative projects with a lower tax burden.
Benefits for Automation and Robotics
Entrepreneurs who implement robots and automated technologies can reduce their taxable income by deducting costs for purchasing and installing robotic systems and automated production lines. This encourages businesses to invest in high-tech solutions, improving efficiency and competitiveness.
Tax Benefits for Small Businesses
Small businesses can benefit from simplified tax systems that allow them to reduce tax reporting and simplify calculations. For example, simplified accounting methods are available for entrepreneurs whose annual income does not exceed 2 million PLN. In this case, businesses can benefit from lower tax rates and easier reporting.
In addition, certain industries, such as agriculture or tourism, may qualify for specific tax deductions, making it easier for small entrepreneurs to grow their business and reduce tax liabilities.
Summary of Key Tax Benefits for 2025
As we move into 2025, taxpayers can benefit from various deductions and reductions in their personal income tax. These include:
- Family Benefits – tax deductions for children and exemptions for large families.
- Tax Benefits for Young People – tax exemptions for those under 26.
- Pensioner Benefits – tax exemptions for seniors over 65, especially those continuing to work.
- Disability Benefits – tax deductions and exemptions for individuals with disabilities and their employers.
- Housing and Energy Benefits – deductions for energy-efficient improvements and property restorations.
- Business Benefits – tax incentives for small businesses, R&D projects, and automation.
Taxpayers should closely monitor the deadlines and choose the right tax forms to ensure they can take full advantage of these deductions. Consulting with tax professionals or using online calculators can also help prevent errors and maximize savings.
It’s important to stay informed about the latest changes in tax legislation, as they can have a significant impact on your finances. Always remember to submit your tax declaration on time and accurately to avoid penalties and interest charges.
