Polish tax calendar 2026–2027
Choose your legal form, tax form, VAT status and whether you employ staff. See the deadlines for a chosen month or the next 3 months, moved off Saturdays, Sundays and public holidays, and add them to your own calendar.
Law as of 21 October 2026.
Your business
Small taxpayers and businesses in their first year may pay quarterly.
Such as a loan, a purchase from a private person, articles of association signed without a notary.
Deadlines
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Tax and ZUS deadlines move to the next working day when they fall on a Saturday, Sunday or public holiday (art. 12 § 5 of the Tax Ordinance). Financial statement and KRS deadlines are shown as set by the Accounting Act; in 2026–2027 they fall on working days.
Legal basis and sources
Tax Ordinance: art. 12 (Dz.U. 2026 poz. 622)PIT Act: art. 38, 42g, 44, 45 (Dz.U. 2026 poz. 592)CIT Act: art. 9 ust. 1c, 25, 27, 28r, 28t (Dz.U. 2026 poz. 554, 779)Lump-sum tax act: art. 21 (Dz.U. 2025 poz. 843)VAT Act: art. 99, 100, 103, 109 (Dz.U. 2026 poz. 1263)Social insurance act: art. 31, 47 (Dz.U. 2026 poz. 199)Public health care act: art. 81 (Dz.U. 2025 poz. 1461)Accounting Act: art. 52, 53, 69 (Dz.U. 2026 poz. 522)PCC act: art. 10 (Dz.U. 2026 poz. 191)Act on days off work (Dz.U. 2025 poz. 296)JPK_KR_PD phase-in: art. 66 ust. 2 of the act of 29 October 2021 (Dz.U. 2023 poz. 1059)How the calendar works
1. Monthly deadlines
By the 15th: ZUS of a sp. z o.o. for its employees. By the 20th: ZUS of a sole trader, PIT advances, ryczałt, CIT advances and PIT withheld from salaries. By the 25th: JPK_V7 with the VAT payment and VAT-UE. Each deadline covers the previous month or quarter.
2. Annual deadlines
PIT-4R and PIT-11 to the tax office by the end of January, PIT-11 to employees by the end of February, CIT-8 or CIT-8E and drawing up the financial statements by 31 March, PIT-36, PIT-36L and PIT-28 by 30 April, the annual health contribution settlement by 20 May, approval of the financial statements by 30 June, filing with KRS within 15 days of approval and the books in JPK_KR_PD by the end of July.
3. Weekends and public holidays
A tax or social insurance deadline that falls on a Saturday, Sunday or public holiday moves to the next working day (art. 12 § 5 of the Tax Ordinance, for ZUS through art. 31 of the social insurance act). Holidays follow the Polish act on days off work, including Easter, Corpus Christi and Christmas Eve, a day off since 2025.
4. Deadlines in your calendar
Download an .ics file with the listed deadlines and open it in Google Calendar, Apple Calendar or Outlook. Each deadline is an all-day event with a description of what it is for.
What the calendar leaves out
- A tax or financial year other than the calendar year.
- Sending a sole trader's books (JPK_PIT, JPK_EWP). A company's books in JPK_KR_PD are shown: since 1 July 2026 they are due by the end of the seventh month after the tax year (art. 9 ust. 1c of the CIT Act as amended by Dz.U. 2026 poz. 779), first for 2026 by companies filing JPK_V7M and for 2027 by all others (art. 66 ust. 2 of the act of 29 October 2021).
- One-off deadlines other than PCC-3: VAT-R, the beneficial owner register (CRBR), KRS changes or CEIDG updates.
- Your amounts. An advance deadline applies when there is tax to pay; an active VAT payer files JPK_V7 every month or quarter, even when it is zero.
- Property tax, excise, PIT-8AR, IFT and partnership deadlines. The sole shareholder of a sp. z o.o. pays their own ZUS as an individual, by the 20th.
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Frequently asked questions
When is ZUS due in Poland?
Sole traders and other payers without legal personality pay by the 20th of the following month, and a sp. z o.o. pays for its employees by the 15th (art. 47 ust. 1 of the social insurance act). A deadline on a Saturday, Sunday or public holiday moves to the next working day: a company's contributions for July 2026, due on 15 August (a Saturday and a holiday), can be paid until 17 August.
When are JPK_V7 and VAT due?
By the 25th of the month after the month with JPK_V7M, or by the 25th of the month after the quarter with JPK_V7K (art. 99 ust. 1–3 and art. 103 ust. 1 and 2 of the VAT Act). With JPK_V7K the records for the first and second month of the quarter are still sent monthly by the 25th (art. 109 ust. 3c). VAT-UE is due by the 25th of the month after the month of the transactions (art. 100 ust. 3).
When are PIT and CIT advances due?
By the 20th of the month after the month or quarter, and for December or the fourth quarter by 20 January (art. 44 ust. 6 of the PIT Act, art. 25 ust. 1a and 1c of the CIT Act). Ryczałt follows the same dates (art. 21 ust. 1 and 1a of the lump-sum tax act). A company does not pay the last advance if it files CIT-8 and pays the tax before 20 January.
When are the annual returns due?
PIT-36, PIT-36L and PIT-28 are filed from 15 February to 30 April (art. 45 ust. 1 of the PIT Act, art. 21 ust. 2 of the lump-sum tax act): for 2025 by 30 April 2026 and for 2026 by 30 April 2027. A company files CIT-8 or CIT-8E by the end of the third month after the tax year (art. 27 ust. 1 and art. 28r ust. 1 of the CIT Act), so by 31 March for a calendar year.
What are the deadlines for a sp. z o.o.'s financial statements?
They are drawn up within 3 months of the balance sheet date, so by 31 March (art. 52 ust. 1 of the Accounting Act), approved within 6 months, by 30 June (art. 53 ust. 1), and filed with KRS within 15 days of approval (art. 69 ust. 1). With approval on 30 June, the KRS deadline is 15 July.
When are PIT-11 and PIT-4R due?
PIT-4R and PIT-11 go to the tax office by the end of January and PIT-11 to the employee by the end of February (art. 38 ust. 1a and art. 42g ust. 1 of the PIT Act). In 2027, 31 January is a Sunday, so the tax office deadline is 1 February, and 28 February is a Sunday too, so employees get PIT-11 by 1 March.
When is PCC-3 due?
Within 14 days of signing the contract, such as a loan, a purchase from a private person or articles of association (art. 10 ust. 1 of the civil law transactions tax act). The day of the contract is not counted (art. 12 § 1 of the Tax Ordinance). For a notarial deed the notary collects the tax and you file nothing (art. 10 ust. 2). Enter the contract date in the calendar to see the deadline.
The calendar is for information only and is not tax advice. Deadlines are worked out in your browser; nothing is sent or stored.