PIT-28, PIT-36 or PIT-36L in Poland: a JDG's annual return

PIT-28, PIT-36 or PIT-36L: that’s the first question every JDG (a sole trader’s business, jednoosobowa działalność gospodarcza) asks in tax season, because the annual return form follows directly from the form of taxation. You settle the ryczałt (ryczałt od przychodów ewidencjonowanych, a lump-sum tax on recorded revenue) in PIT-28 (the annual return on the ryczałt), the skala podatkowa (the progressive tax scale, also called zasady ogólne, the general rules) in PIT-36 (on the skala), and the podatek liniowy (the 19% flat tax) in PIT-36L (on the liniowy). Below: which form is yours, what you enter in it, how to file it online in Twój e-PIT, by when (30 April), and what a job or a spouse changes.

The rules and deadlines are those in force on 30 September 2026, checked in the Acts and on the websites of the Ministry of Finance and biznes.gov.pl. You file the return for 2026 in 2027.

Which form, for which form of taxation

A sole trader’s business (JDG) has three forms of taxation, and each has one form to match:

The difference that matters most is between revenue and income. You pay the ryczałt on revenue, meaning on what you sell, without deducting costs — which is why PIT-28 has no boxes for costs. On the skala and the podatek liniowy you pay on income, meaning revenue less deductible costs (koszty uzyskania przychodu), so PIT-36 and PIT-36L need both amounts, usually taken from the KPiR (the tax revenue and expense ledger, podatkowa księga przychodów i rozchodów).

If your form of taxation is still to be chosen or changed, see the article how to choose a JDG’s form of taxation. The annual return always concerns the form that applied in the tax year in question.

PIT-28: what it is

PIT-28 is the return on the revenue earned, the deductions made and the ryczałt due. It’s filed by everyone who settles their business on the ryczałt in the year. You enter revenue taxed at different ryczałt rates separately, each against its own rate.

From revenue you can deduct, among other things, the social contributions paid (ZUS, the Social Insurance Institution) and 50% of the health contribution (składka zdrowotna) paid in connection with the business on the ryczałt. You attach annexes to the return if they apply to your situation — biznes.gov.pl lists among them PIT/O (reliefs and deductions) and PIT/D.

PIT-36: who it’s for

PIT-36 is filed by a JDG on the skala podatkowa. In it you combine income from the business with your other income taxed on the skala — from an employment contract, a contract of mandate, a pension. You show the business’s revenue, costs and income in the PIT/B attachment, and reliefs in PIT/O.

PIT-36 is also used by people without a business, e.g. with działalność nierejestrowana (unregistered activity: small-scale business without a CEIDG entry) or with income from abroad, which is why it’s one of the most searched terms of the season. For a JDG, one thing decides: the skala as its form of taxation.

PIT-36L: who it’s for

PIT-36L is filed by a JDG on the podatek liniowy. The PIT Act requires this income to be settled in a separate return, not combined with income taxed on the skala. In PIT-36L you deduct the social contributions and the health contribution paid for the flat-rate business, the latter up to the annual limit set in the Act. Here too you show the business income in the PIT/B attachment.

When to file PIT-28, PIT-36 and PIT-36L

According to the Ministry of Finance, you file all three returns from 15 February to 30 April of the year following the tax year. For 2026, that’s the window from 15 February to 30 April 2027 (a Friday). A return sent before 15 February is treated as filed on 15 February.

If 30 April falls on a Saturday or a public holiday, the deadline moves to the next working day.

By the same deadline you pay the tax: the difference between the tax in the return and the advances paid during the year. The payment goes to your tax micro-account (mikrorachunek podatkowy) — you can generate its number on podatki.gov.pl.

For a business activity, Twój e-PIT doesn’t accept the return automatically. Automatic acceptance when 30 April passes applies only to PIT-37 and PIT-38. You have to complete and send PIT-28, PIT-36 and PIT-36L yourself — otherwise the return isn’t filed.

Advances during the year: when you pay them

The annual return closes the year, but you pay tax as you go:

So you pay the ryczałt for December 2026 by 20 January 2027, long before the return. The ryczałt can be paid quarterly by people starting a business and by those whose revenue in the previous year didn’t exceed the equivalent of €200,000; you report the choice of quarterly payment in your PIT-28 for that year.

Advances paid on time and the annual return are calculated from the same data. If your revenue and costs are recorded in the KPiR or in the revenue record (ewidencja przychodów) as you go throughout the year, the return is largely a matter of copying over the totals from twelve months. How to keep these records is described in the article on the KPiR and the revenue record.

How to fill in and file the return online

Twój e-PIT

The simplest route is the Twój e-PIT service (the pre-filled return service) in e-Urząd Skarbowy (the tax office’s online portal) on podatki.gov.pl. All taxpayers can use it, including people running a business. You log in with mObywatel, an e-ID card, online banking or Profil Zaufany (the state’s free trusted e-identity).

As the Ministry of Finance reports, for a business owner the return is prepared only in part. Twój e-PIT knows the data KAS (the National Revenue Administration) has access to: your registration details, the advances paid and information from payers (e.g. PIT-11 from your employer). You fill in yourself, in the wizard:

1. revenue from the business (and on the skala and the liniowy, deductible costs too),
2. the advances or ryczałt due for each month or quarter,
3. the social contributions and the health contribution paid,
4. reliefs and deductions, if you’re entitled to them.

Once it’s complete, you approve and send the return in the service. You receive the UPO (the official confirmation of receipt) — that’s your proof of filing. You can pay the tax due straight away online to the micro-account shown.

e-Deklaracje and paper

You can also send the return through e-Deklaracje (an interactive form) or file it on paper at the tax office (urząd skarbowy) or by post. When you send it electronically, the UPO is generated automatically.

Kasowy PIT

If in the year you use cash-basis PIT (kasowy PIT) — revenue arises on the day a business counterparty pays the invoice, not on the day it’s issued — only revenue paid in that year goes into the return. Under art. 22 ust. 1ha of the PIT Act, from 2026 the cash method can be chosen by a JDG whose revenue in the previous year didn’t exceed PLN 2,000,000, by filing a statement by 20 February. The choice applies for the whole tax year.

JDG and a job: PIT-36 or PIT-37

PIT-37 is the return of a person whose income comes solely through a payer — from an employment contract, a contract of mandate, a pension. As biznes.gov.pl explains, when a JDG is added to a job, this changes as follows:

On the skala, your salary and your business income go into one PIT-36, and the PLN 120,000 bracket counts from their sum. On the podatek liniowy and the ryczałt, the business goes separately, so you file two returns, both by 30 April.

With a JDG on the skala, PIT-37 isn’t enough, even if your employer has sent you a PIT-11: PIT-37 doesn’t cover business income. You file one PIT-36 with all your income, from the job and from the business.

Joint filing with a spouse

Spouses with joint marital property can, under art. 6 of the PIT Act, file jointly if both are taxed on the skala. The tax is then calculated on half of their combined income and multiplied by two, which usually lowers the tax when incomes are unequal.

The condition is that neither spouse uses the podatek liniowy or the ryczałt on a business in the year:

• A JDG on the skala and a spouse in a job — you can file one joint PIT-36 and enter both incomes in it. It’s the only arrangement with a JDG in which joint filing is possible.
• A JDG on the podatek liniowy — joint filing is ruled out for the whole year, including for the salary from the job.
• A JDG on the ryczałt — the same: joint filing is ruled out.

The Act makes one exception: under art. 6 ust. 1a of the Lump-Sum Tax Act, the ryczałt on private rental doesn’t close the way to joint filing. The ryczałt on a business does.

What this article doesn’t cover: PIT-28 for private rental

PIT-28 is also the return of people who rent out a flat privately, outside a business. That’s why, in the season, some searches for „pit 28” are questions from landlords, not business owners. This article is about JDGs: private rental has its own rates and rules, and how to settle it is described on biznes.gov.pl and podatki.gov.pl.

Frequently asked questions

What if I don't make it by 30 April?

A late return or a late payment is an arrear, on which you pay late-payment interest (odsetki za zwłokę). File the return as soon as possible and consider czynny żal (voluntary disclosure of a tax offence, which avoids the penalty). How to do it and how to calculate the interest is described in the article on czynny żal and interest.

A mistake in a return I've sent — what now?

You file a corrected return: the same form, marked as a correction, with the right amounts. A legally effective correction, filed before the tax office has opened proceedings in the matter, protects you from a penalty for the error itself (art. 16a of the Fiscal Penal Code, KKS). If the correction shows more to pay, pay it straight away together with the interest.

Does the health contribution change the form?

No. It only changes how much you deduct: on the ryczałt, half of the contribution paid; on the podatek liniowy, up to the annual limit; and on the skala, the health contribution isn't deducted. How much it is in each form is described in the article on the health contribution.

One form of taxation, one form to file and one deadline: 30 April. The rest is totals you gather throughout the year.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds can change: always check them on biznes.gov.pl, podatki.gov.pl, zus.pl or with the relevant office.

Sources (8)

Verified on 30 September 2026

1. Biznes.gov.pl — Złóż zeznanie podatkowe PIT-28/PIT-28S
2. Biznes.gov.pl — Złóż zeznanie podatkowe PIT-36/PIT-36S, PIT-36L/PIT-36LS
3. Biznes.gov.pl — Jak rozliczać przychody z różnych źródeł
4. Ministerstwo Finansów — Rozliczenie PIT za 2025 rok od 15 lutego do 30 kwietnia
5. Ministerstwo Finansów — Twój e-PIT dla przedsiębiorców
6. Podatki.gov.pl — Twój e-PIT
7. ISAP — Ustawa o podatku dochodowym od osób fizycznych, tekst jednolity Dz.U. 2026 poz. 592 (art. 6, 14c, 30c, 44, 45)
8. ISAP — Ustawa o zryczałtowanym podatku dochodowym, tekst jednolity Dz.U. 2025 poz. 843 (art. 11, 21)