PIT (Personal Income Tax) – personal income tax. It is a type of direct tax. The PIT tax covers income that is obtained by natural persons. The income is considered to be the surplus of the sum of revenues over costs related to its obtaining in a given tax year.
PIT also applies to settlement declarations submitted by taxpayers. Choosing the right PIT form depends on the type of income and the chosen method of settlement.
Who is subject to PIT taxation
PIT is taxed on everyone who makes income, eg in the form of remuneration obtained as part of work under a contract of employment or a civil law contract, or earns income as part of their business operations.
PIT taxation does not apply to revenues that belong to the group of lay-offs. In addition, under the applicable provisions, part of the income is subject to separate taxation (eg income obtained as part of the sale of real estate). This type of income is not combined with income from other sources and is not included in the total income.
The date of PIT settlement
PIT tax return should be submitted to the tax office, resulting from the place of residence, by 30 April each year at the latest. This deadline is not impassable. You also have to pay tax by that date, if it has been calculated for payment.
The PIT tax can be paid at the cash office of the tax office in which the PIT form is made or transferred to the bank’s office.
Settlement of PIT tax with a spouse or children
In Poland, it is possible to settle PIT tax together with your spouse or children.
Settlement of PIT tax together with the spouse is profitable when:
- spouses belong to other tax compartments,
- one of the spouses does not earn income
- the income of one of the spouses is lower than the tax-free amount.
Spouses can jointly settle PIT tax if they meet the following conditions:
- spouses live in Poland for a minimum of 183 days in a given year,
- spouses have a joint property,
- spouses are married for a whole year for which PIT is paid,
- spouses will submit a declaration of fulfillment of the above conditions in the form of signatures on the PIT form.
Settlement of PIT tax together with a child is possible after the following conditions are met:
- to be unmarried.
- raise a child as a parent or legal guardian.
Joint settlement of PIT tax with a child concerns:
- children up to 18 years of age,
- children up to the age of 25, in the case of children learning, who have not achieved income in a given year, or if the child’s income is exempt from tax.