The choice of the PIT form does not depend on which form seems to be the simplest, but primarily on sources of income and the form of taxation usedIndividuals running a sole proprietorship, renting a private apartment, or combining multiple income sources face particular concerns. In such situations, it may be necessary for a single person to submit not one, but two, or even three, separate forms.
First, determine how your income was taxed
The annual form is not intended to be used for freely choosing the most advantageous form of taxation after the end of the year. The annual return is a consequence of the way in which certain income was taxed during the year.
PIT-28: lump-sum business and private rental
The PIT-28 is primarily filed by entrepreneurs who have opted for a flat-rate tax on recorded income. In this case, the tax is generally calculated on revenue, without deducting any tax-deductible costs. The rate depends, among other things, on the type of business activity performed.
PIT-28 is also the appropriate form for private rental, i.e., rentals conducted outside of business activity, as part of the management of personal assets. Income from such rentals is taxed at a flat rate of 8,5% up to PLN 100,000 of income and 12,5% on the excess over that amount.
Example: Anna runs a beauty salon taxed at a flat rate and also rents out a private apartment. She will report both sources of income on her PIT-28 form, but she should assign them to the appropriate line items and apply the appropriate flat rate.
PIT-36: activities taxed on a scale
PIT-36 is appropriate for the entrepreneur who settles business activity according to the tax scaleThe scale provides for a 12% rate up to the statutory threshold and 32% on the excess. Tax is calculated on income, meaning revenue less the costs of earning it.
Importantly, if an entrepreneur subject to the tax scale also received income from an employment contract, he/she reports both sources of income in one PIT-36 tax return. He doesn't file an additional PIT-37 form solely for employee compensation. This is confirmed by the Ministry of Finance's information brochures for the forms. T-36 i T-37.
Example: Mr. Michał runs a business subject to the tax scale and also works part-time. He reports his business income and salary on a single PIT-36 form. If he also rents an apartment privately, he also files a PIT-28 form for rental income.
PIT-36L: entrepreneur on a flat tax basis
PIT-36L is used to settle income from business activities subject to flat tax, in accordance with Article 30c of the Personal Income Tax Act. The tax rate is 19% of income, regardless of its amount.
This form generally covers income from businesses subject to flat-rate taxation. It does not include employment wages or private rental income. If the entrepreneur also has these sources of income, they may be required to file additional returns.
Example: Katarzyna is a self-employed person taxed on a flat-rate basis, works under an employment contract, and rents a private apartment. She should submit:
- PIT-36L for business activities,
- PIT-37 for remuneration under an employment contract,
- PIT-28 for private rental.
Detailed information about this form is provided current information from the Ministry of Finance on the flat tax.
When is PIT-37, PIT-38 or PIT-39 needed?
The PIT-37 is most often used by individuals who earned income that was accounted for by a payer, such as an employer, client, or pension authority. Therefore, it can also be filed by entrepreneurs subject to flat-rate or lump-sum taxation if they also worked full-time. The situation is different for entrepreneurs subject to the scale of taxation, who generally report their income from work in the PIT-36.
PIT-38 applies primarily to capital gains, including the sale of shares, stocks, certain financial instruments and the sale of virtual currencies for consideration. In principle, it does not include dividends paid by a Polish company if the payer has collected 19% flat-rate tax from it. Self-assessment is necessary when the tax was not collected by the payer, which most often applies to foreign dividends. If the company paying the dividend acts as the payer, it reports the collected tax in its annual tax return. PIT-8AR submitted to the tax office. PIT-38 may be needed regardless of the form submitted for business activity.
The PIT-39 is used to settle the private sale of real estate or certain rights to real estate if the sale occurred within five years, counted from the end of the calendar year in which the purchase or construction took place. After this period, private sales are generally not reported in the PIT-39. These rules stem from Article 10, Section 1, Item 8, and Article 30e. the PIT Act and were described in information from the Ministry of Finance on the sale of real estate.
Multiple sources of income may mean multiple forms
The most common mistake is to assume that each taxpayer submits only one PIT. forms are assigned to specific sources of income and methods of their taxation.
Below are examples of form combinations that often occur in practice:
- lump sum and full-time employment: PIT-28 and PIT-37,
- line activity and private rental: PIT-36L and PIT-28,
- activity on a scale and full-time: PIT-36,
- full-time employment and private rental: PIT-37 and PIT-28,
- line activity, full-time employment and private sale of a flat before the expiry of five years: PIT-36L, PIT-37 and PIT-39.
Annual returns are generally filed from February 15 to April 30 the year following the tax year. For the 2025 tax return, the deadline was April 30, 2026.
PIT-16A: activities taxed with a tax card
PIT-16A applies to entrepreneurs who still use the tax card. As of 2022, this form of taxation can no longer be chosen by new taxpayers, but it can be continued by those who previously used the card and have not abandoned it.
This is not a classic income statement, but a declaration containing information on health insurance contributions paid and deducted from the tax card. PIT-16A is submitted by the end of February of the year following the tax year., and the detailed rules are presented website of the Ministry of Finance.
PIT-11: information from the payer for an employed person
PIT-11 is not an annual tax return submitted by the employee, but information prepared by the payer, most often the employer or client.The document contains, among other things, data on income earned, costs incurred, advance payments collected, and contributions. The payer submits the PIT-11 electronically to the tax office by the end of January, and to the employed person by the end of February of the following year..
From the perspective of an employed person, PIT-11 is the basis for preparing the annual tax return, most often PIT-37. The employee or contractor does not send the received PIT-11 form back to the office, but uses the data contained therein in his/her settlement. If he received several PIT-11 information forms, he should include the data from each of them.
However, the current rules may change.. According to UDER105 project from 1 January 2027, payers would stop automatically providing taxpayers with PIT-11, PIT-8C, IFT-1R and IFT-2R information, and these documents would be issued, as a rule, at the taxpayer's request, without the need to justify it. The changes have not yet entered into force (as of 27 July 2026), therefore employers still have to provide PIT-11 to employees ex officio, while the planned regulations would cover information on income earned from 2026.
PIT-8C: information on capital gains
The PIT-8C form can be prepared not only by brokerage houses and offices, but also by banks conducting brokerage activities, other investment firms, and investment funds, for example, in connection with the repurchase or cancellation of participation units. The document contains information on income and expenses related to specific capital transactions.
PIT-8C is not an annual return or a confirmation of tax collection. The taxpayer transfers the data contained therein to the PIT-38 and settles the tax independently. This is different for domestic dividends, on which the payer generally withholds tax before payment, and the investor does not report the tax on the PIT-38. Cryptocurrency exchanges, as a rule, do not prepare PIT-8C, therefore the taxpayer settles transactions based on his own documentation.
summarizing
Although the filing period for annual tax returns is currently over, it's still important to know how individual income will be accounted for during the year. This allows you to properly gather documents, correctly settle advance payments, and avoid surprises when filing your personal income tax return.
If you are unsure which forms are appropriate for your situation, please contact our office. We will help you organize your income sources, verify how they are taxed, and properly prepare for your next annual tax return.
