The period from the second half of February to the end of April is the statutory deadline for calculating the personal income tax. In the Polish tax system, there are several declarations that the taxpayer chooses depending on the source of income.
The most popular type of PIT declaration is PIT-37, which takes into account the income of employees (from an employment contract, contract of mandate, contract of specific work, etc.), pensioners, scholarship holders, and similar categories.
PIT-36 is used to own business activity.
PIT-39 must be filled in if the income from the sale of the property has been received.
PIT-38 - with income from the paid alienation of securities and derivatives.es.
PIT-28 - for persons who receive income under a lease agreement, individual business activities taxed with the lump sum-tax, partners in civil and public society.
There are other less popular forms, such as PIT-19A - churchpersons , PIT-6 for agricultural manufacturing.
In order to pay income tax, you must fill out the appropriate declaration, summing up all income from different sources, if there are several of them. There is a separate declaration for each type of income, so a person who works under an employment contract and sells bonds must submit both PIT-37 and PIT-38. Sometimes the income tax is calculated based on the returns received from third parties, for example, the employer or the customer - PIT-11, the brokerage office - PIT-8C.
Taxpayers are provided with various personal income tax credits. For example, taxpayers who calculate income tax under an employment or civil contract for 2020 can benefit from the following basic tax credits:
- A child tax credit;
- Deduction of donations for the fight against COVID-19;
- For COVID-19 convalescents who donated their blood and plasma;
- An Internet tax credit;
- A tax credit on IKZE;
- Rehabilitation tax credit;
- For young people up to 26 years,
- Deduction of mandatory social security contribution.
From 2019, employees do not need to calculate the tax themselves or fill out a declaration. The Ministry of Finance has implemented a system that displays all the PIT-11 of the employee, and the employee only confirms its correctness and automatically receives the declaration PIT-37 along with the confirmation of sending to the Tax Office, or introduces possible tax credits and other adjustments. After that employee also receives a ready-made declaration with the confirmation of sending. If the employee does not confirm the correctness of the declaration by the end of April, the tax authority will consider the PIT-11 declarations to be correct, and the system will automatically generate PIT-37.