Poland tax calendar 2026: return and payment dates
In Poland the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 30 April 2027 (tax year 2026).
For a private investor who is tax resident in Poland and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 April 2027Tax return due — for tax year 2026 (in 187 days).
- 30 April 2027Tax payment due — for tax year 2026 (in 187 days).
Return deadline, in full
PIT-38 between 15 February and 30 April of the following year (PIT Act art. 45 ust. 1, 1a pkt 1).Payment deadline, in full
Tax due under PIT-38 must be paid before the filing deadline, i.e. by 30 April of the following year (art. 45 ust. 4 pkt 2), to the individual tax micro-account.
Where to file and pay
Returns and payments go through the tax authority. Its own website: National tax portal (Ministry of Finance) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Poland runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Poland is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Poland.
The next tax payment deadline on record for Poland is 30 April 2027 (tax year 2026). Returns and payments go through the tax authority: National tax portal (Ministry of Finance), www.podatki.gov.pl. Allocaria files and pays nothing for you.
Who must file
A foreign broker issues no PIT-8C, so a resident who disposed of securities/ETFs in the year (gain or loss) must file PIT-38 himself; foreign dividends/interest on which Polish tax remains due must also be declared. Filing a loss year is needed to carry the loss forward.
Forms the tax authority names
- PIT-38 (capital income return under art. 30b; foreign dividends/interest under art. 30a in the dedicated section)
- PIT/ZG (attachment on foreign income — check form instructions)
- DSF-1 (solidarity levy, only if income > PLN 1,000,000)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Ustawa o podatku dochodowym od osób fizycznych — tekst jednolity Dz.U. 2026 poz. 592 (art. 9 ust. 3, 11a, 24 ust. 10, 30a, 30b, 30h, 45) — Sejm ELI API
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries — Poland, Individual, Income determination (last reviewed 11 Aug 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Poland, Individual, Tax administration (30 April filing and payment)
Professional-services guide · read 14 October 2026
- Infor.pl — OKI (Osobiste Konta Inwestycyjne) from 2027 (press report)
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Poland: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Poland. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.