Polish taxpayers anticipating a 2025 income tax refund could see funds returned much sooner then in previous years.A new timeline announced by the Ministry of Finance indicates electronic filers may receive their refunds by April 1, 2026, with some qualifying for payment as early as March 17th. The expedited process, detailed below, hinges on utilizing electronic filing methods and applies special benefits for families holding the Large Family Card (Karta Dużej Rodziny).
Taxpayers in Poland anticipating a refund on their 2025 income tax return may be able to receive their money sooner than others. Filing through a specific method guarantees a refund will be processed by April 1, 2026, and potentially as early as March 17, 2026, for certain groups.
Early Filing Window for 2025 Polish Income Tax Returns Opens in February 2026
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Employers and other entities responsible for withholding income tax from individuals are required to submit PIT-11 declarations, detailing employee earnings and tax withholdings, to the tax authorities. These declarations must be submitted to the tax office no later than February 2, 2026, and provided to employees by March 2, 2026.
- To the tax office – no later than February 2, 2026.
- To employees – no later than the end of February, or March 2, 2026, this year.
Following this, taxpayers have between February 15 and April 30, 2026, to file their annual income tax returns with the tax office. However, individuals with all necessary information readily available can submit their returns earlier. While early submissions are accepted, the tax office will still calculate the refund timeline based on a February 16, 2026, start date.
Faster Tax Refunds Available for Electronic Filers
The timeframe for receiving a tax refund depends on the filing method: 45 days from the date of submission for electronic filings (via Twój e-PIT or e-Declarations), and three months from the date of submission for paper filings. This difference in processing time makes electronic filing the more efficient option for those seeking a quicker refund.
- 45 days from the date of filing – for electronic submissions (via Twój e-PIT or e-Declarations).
- 3 months from the date of filing – for paper submissions.
A declaration filed on February 15, 2026, or earlier, will result in a refund being issued no later than April 1, 2026. Tax authorities often process refunds even faster, sometimes within days of submission. Filing a paper return on February 15, 2026, or shortly thereafter, generally guarantees a refund by May 15, 2026.
Even Faster Refunds for Large Family Card Holders
Holders of the Large Family Card (Karta Dużej Rodziny), issued under the Act of December 5, 2014 (Journal of Laws of 2024, item 1512), are eligible for an even faster refund process. This card is available to families with three or more children, regardless of their age.
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Taxpayers with a valid Large Family Card can expect a refund within 30 days of electronic filing (via Twój e-PIT or e-Declarations). Therefore, filing on February 15, 2026, or earlier, could result in a refund as early as March 17, 2026. To qualify for this expedited refund, taxpayers must indicate their Large Family Card status on their tax return – specifically, line 540 of form PIT-36 or line 166 of form PIT-37.
How to File Electronically
The easiest and most advantageous way to file a 2025 income tax return is electronically through the Twój e-PIT service provided by the Ministry of Finance and the National Revenue Administration.
Access the Twój e-PIT platform at: https://www.podatki.gov.pl/pit/twoj-e-pit/. Login requires a trusted profile, the mObywatel app, an e-ID card, online banking, or specific authorization details (PESEL or NIP and income/tax amount from a previous year’s return).
Upon logging in, taxpayers will find a pre-populated tax return based on information held by the tax authorities. This return should be verified and modified if necessary, then submitted by April 30. Failure to do so will result in automatic acceptance of form PIT-37 (for those with income solely from payers) or non-acceptance of form PIT-36 (for those with income from sources other than payers).
- Form PIT-37 (for income solely from payers) will be automatically accepted.
- Form PIT-36 (for income from other sources) will not be automatically accepted.
Failure to file a tax return on time, potentially leading to tax underpayment, constitutes a misdemeanor or tax crime, punishable by a fine or imprisonment, depending on the amount of tax owed.
Refund Options
If a 2025 tax return indicates a tax overpayment, the tax authorities can issue a refund in one of three ways: to a designated bank account, by postal order, or in cash at a tax office.
Taxpayers seeking a refund to their bank account should verify that the account number provided in previous tax returns is still current. If not, the current account number must be included in the 2025 tax return. Those without a bank account or who do not provide account details will receive a refund by postal order, subject to associated fees. A refund of less than 32 PLN will be issued in cash at the tax office, or upon request, with the taxpayer providing a phone number or email address for notification.
Projekt ustawy:
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