Income tax advance payments (zaliczki) are one of the most important tax obligations of every business owner in Poland. The advance payment system was introduced to ensure a steady flow of revenue to the state budget and to spread the tax burden over time. Business owners taxed under the general rules, whether on the tax scale (12% and 32%) or the flat 19% tax (podatek liniowy), must pay advances regularly by set deadlines.
Settling income tax advances correctly requires knowing the rules in force, the payment deadlines and the methods for calculating the amounts due. Misunderstanding these rules can lead to errors in tax settlements, late payments and potential sanctions from the tax authorities. That is why every business owner should understand exactly how advances work and how to calculate them correctly.
Income tax advances are amounts of tax paid in advance by set deadlines during the tax year. This obligation applies to all business owners taxed under the general rules, both on the tax scale and under the flat tax. The advance system spreads the tax burden over time and ensures regular revenue for the state budget
What income tax advance payments are
An income tax advance is a form of prepayment of the tax due for a given tax year. It is a mechanism that spreads the tax burden over time, so business owners do not have to pay the whole tax in one go when filing their annual return. Advances are calculated on the basis of the income earned from the beginning of the year to the end of the given settlement period, applying the relevant tax rates.
The advance system covers all taxpayers running a business and taxed under the general rules. This applies both to individuals running a JDG (sole proprietorship) and to partners in partnerships that are not CIT (corporate income tax) payers (e.g. a civil law partnership – spółka cywilna). The amount of the advance depends on the income earned and the chosen form of taxation – the tax scale or the flat tax.
Income tax advances are mandatory, which means that every taxpayer who meets certain criteria must pay them regardless of their own wishes. The obligation applies throughout the whole period of running the business, and a payment becomes due from the period in which the income since the beginning of the year exceeded the amount that triggers the obligation to pay tax. Failure to meet advance payment deadlines results in late payment interest and possible administrative sanctions.
The legal basis for the obligation to pay income tax advances is the PIT Act (personal income tax). Under the rules, advances are calculated on income earned cumulatively from the beginning of the tax year. The advance for a given period is the difference between the tax due and the sum of the advances paid in previous periods
Types of income tax advance payments
Polish tax law provides several forms of paying income tax advances, which differ in payment frequency and method of calculation. The right form depends on the amount of revenue, how long the business has been running and the taxpayer's preferences.
Monthly income tax advances
Paying advances monthly is the basic and most common form of settling income tax. This form is available to all taxpayers regardless of their revenue or how long they have been in business. Business owners who choose monthly settlement must calculate and pay advances every month.
The basis for calculating the monthly advance is the income earned cumulatively from the beginning of the tax year to the end of the month for which the advance is calculated. This means that every month the business owner must add up all revenue and costs from January to the given month and then calculate the tax due. The advance for a specific month is the difference between the tax due on the cumulative income and the sum of the advances paid in previous months.
Payment deadlines for monthly advances are strictly defined in the tax rules. The advance for a given month must be paid by the 20th of the following month. For example, the advance for February must be paid by 20 March, and the advance for March by 20 April. The exception is the advance for December, which must be paid by 20 January of the following year.
Taxpayers who choose monthly settlement do not have to file statements on choosing this form of settlement or advance returns. Their only obligation is to calculate and pay the advance on time to the appropriate tax office (urząd skarbowy) account. Failure to pay on time results in late payment interest
Quarterly income tax advances
Paying income tax advances quarterly is a simplified form of settlement available to a specific group of taxpayers. Small businesses and people starting a business can use this form. The main criterion for quarterly settlement is the amount of revenue earned in the previous tax year.
Quarterly settlement is available to taxpayers whose sales revenue in the previous tax year, including VAT due, did not exceed the equivalent of EUR 2,000,000. In 2026 this limit is PLN 8,517,000 (converted at the average NBP (National Bank of Poland) euro exchange rate of 1 October 2025, PLN 4.2586, rounded to PLN 1,000; in 2025 – PLN 8,569,000). In addition, people starting a business can use quarterly settlement regardless of their expected revenue – provided that in the year of starting and in the two previous years they did not run a business (on their own, as a partner in a partnership without legal personality, or through a spouse under joint marital property).
Quarters in tax law have a fixed structure. The first quarter covers January, February and March, the second quarter April, May and June, the third quarter July, August and September, and the fourth quarter October, November and December. Payment deadlines for quarterly advances follow the same rules as for monthly advances.
The advance for the first quarter must be paid by 20 April, for the second quarter by 20 July, for the third quarter by 20 October and for the fourth quarter by 20 January of the following year. Quarterly advances are calculated in exactly the same way as monthly advances – the basis is the cumulative income from the beginning of the year, and the advance for a given quarter is the difference between the tax due and the sum of the advances paid in previous quarters.
Choosing quarterly advances can bring the benefit of calculating and paying less often. However, taxpayers must remember to pay larger amounts on time every three months. Exceeding the revenue limit during the tax year does not automatically mean losing the right to quarterly settlement
Simplified income tax advances
Simplified advances are a special form of settlement available to experienced business owners who have been in business for a longer time. This method of calculating advances is based on income earned in previous tax years, which allows a predictable and stable tax burden during the year.
To use simplified advances, the taxpayer does not have to file a statement with the tax office during the tax year. The choice of this form of settlement is reported only in the annual tax return filed for the given tax year. This change in the rules significantly simplifies administrative procedures and reduces red tape for business owners.
Simplified advances cannot be used by people who started a business for the first time in the current or previous tax year. This restriction follows from the fact that calculating a simplified advance requires historical data on business income, which new business owners do not yet have.
The simplified advance amounts to 1/12 of the tax calculated using the tax scale in force in the given year (for the flat tax – at the 19% rate) on the business income shown in the annual tax return filed in the previous tax year. If that return showed no business income or the income did not exceed PLN 30,000 (the amount up to which no tax arises), the calculation may be based on the income from the return filed two years earlier.
Simplified advances can be particularly beneficial for business owners with stable income, because they allow predictable cash flow planning. However, if income rises significantly in a given year, using simplified advances may mean having to pay a large amount of extra tax when filing the annual return
Calculating income tax advances in 2026
Calculating an income tax advance correctly requires knowing the current tax rates, tax thresholds and rules for deducting social insurance contributions. The calculation differs depending on the chosen form of taxation – the tax scale or the flat tax.
Advances under the tax scale
Taxation on the tax scale is characterised by progressive rates and the possibility of using the tax-free allowance. In 2026 a two-step tax scale applies, with a tax threshold of PLN 120,000.
Calculating an advance under the tax scale involves several stages. The first step is to determine the cumulative income from the beginning of the year to the end of the month or quarter for which the advance is calculated. Income is the difference between revenue and the costs of earning it (tax-deductible costs), calculated cumulatively from the beginning of the tax year.
The next stage is to determine the taxable income by reducing income by the social insurance contributions paid up to the end of the period for which the advance is calculated. These contributions can be deducted from income provided they have not already been included in tax-deductible costs in the tax books.
The tax base is the taxable income rounded to full złoty (amounts below 50 grosz are dropped, and 50 grosz or more are rounded up to the full złoty – Article 63 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)). The tax due is calculated on this base, applying the relevant tax rates. For income not exceeding PLN 120,000, the 12 per cent rate applies, reduced by the tax-reducing amount of PLN 3,600.
If the tax threshold is exceeded, the tax is calculated using the formula: PLN 120,000 × 12% - PLN 3,600 + (tax base - PLN 120,000) × 32%. The advance for a given period is the difference between the tax due on the cumulative income and the sum of the advances paid in previous periods.
The obligation to pay an income tax advance arises only in the month or quarter in which income exceeded the amount that triggers the obligation to pay tax (under the tax scale – PLN 30,000 of income since the beginning of the year, Article 44 section 3 point 1 of the PIT Act). This means that with low income the advance may be zero and the taxpayer does not have to make any payments
Advances under the flat tax
The flat tax is characterised by a single tax rate of 19 per cent applied to the whole tax base. Unlike the tax scale, there is no tax-free allowance under the flat tax, which means that tax is paid from the first złoty earned.
Calculating an advance under the flat tax is simpler than under the tax scale because there are no tax thresholds. As under the tax scale, the basis for the calculation is the cumulative income from the beginning of the year, which is the difference between revenue and the costs of earning it.
Under the flat tax, taxpayers can deduct from income both social insurance contributions and health insurance contributions. In 2026 the limit for deducting the health insurance contribution (together with the amount included in costs) is PLN 14,100 (in 2025 – PLN 12,900). These contributions can be deducted provided they have not already been included in tax-deductible costs.
The tax base is income reduced by social and health insurance contributions, rounded to full złoty. The tax due is calculated by multiplying the tax base by the 19 per cent rate. The advance for a given period is the difference between the tax due on the cumulative income and the sum of the advances paid in previous periods.
Taxpayers keeping a KPiR (tax revenue and expense ledger) do not have to file income tax returns during the tax year. Their only obligation is to calculate and pay income tax advances on time at the chosen frequency
Income tax advance payment deadlines
Meeting the income tax advance payment deadlines is crucial to avoid tax sanctions. The rules set out precisely the dates by which taxpayers must pay the advances due, and missing these deadlines automatically results in late payment interest.
Deadlines for monthly advances
Monthly advances must be paid by the 20th of the month following the month for which the advance is calculated. This deadline applies throughout the tax year, except for the advance for December, which must be paid by 20 January of the following year.
For example, the advance for January must be paid by 20 February, the advance for February by 20 March, the advance for March by 20 April, and so on. Note that the payment deadline does not depend on the number of days in the month – as a rule it falls on the 20th of the following month.
If the 20th of the month falls on a Saturday or a statutory public holiday, the payment deadline moves to the next day that is not a day off work (Article 12 § 5 of the Tax Ordinance Act). This rule is particularly important when planning payments and making sure tax obligations are met on time.
Deadlines for quarterly advances
Quarterly advances have fixed payment deadlines corresponding to the division of the year into four quarters. The first quarter covers January, February and March, and the advance for this period must be paid by 20 April. The second quarter is April, May and June, with a payment deadline of 20 July.
The third quarter consists of July, August and September, and the advance for this period must be paid by 20 October. The fourth quarter covers October, November and December, and the advance for this period must be paid by 20 January of the following year.
As with monthly advances, if the 20th of the month falls on a Saturday or a statutory public holiday, the payment deadline moves to the next day that is not a day off work. Taxpayers must remember that quarterly settlement means paying larger amounts, but less often than with monthly settlement.
Under Article 44 section 6 of the PIT Act, monthly advances are paid by the 20th of each month for the previous month. Quarterly advances are paid by the 20th of the month following the quarter for which the advance is paid. The advance for the last month or last quarter of the year is paid by 20 January of the following year
Practical aspects of paying advances
Paying income tax advances requires knowing the banking procedures and filling in transfer forms correctly. Errors in the transfer details can cause problems with the tax office identifying the payment and potential delays in settling it.
Filling in the transfer form
A transfer of an income tax advance requires filling in a special form available in online banking. The form contains several key fields that must be filled in according to set rules.
In the "Recipient name and address" field, enter the details of the competent tax office to which the taxpayer files tax returns. In the "Name and address of the obligor" field, enter the business owner's first name, surname and address. The "Obligor identification" field is filled in with the business owner's NIP (tax identification number) – or, if the business owner is not a registered VAT payer and does not record sales on a cash register, with their PESEL (national ID number).
Pay particular attention to the "Period" field, which states the period the advance relates to. For monthly settlement, the format 26M03 is used (meaning March 2026), and for quarterly settlement the format 26K01 (meaning the first quarter of 2026).
In the "Form or payment symbol" field, enter the symbol of the tax return the advance relates to: PIT-36 for taxpayers taxed on the tax scale or PIT-36L for taxpayers using the flat tax (explanatory notes to the transfer order template, regulation of 8 April 2026, Journal of Laws (Dz.U.) 2026 item 537). The "Liability identification" field is left blank, and the individual tax micro-account (mikrorachunek podatkowy) number is entered in the "Account number" field.
Tax micro-account
Since 1 January 2020, every taxpayer has been assigned an individual tax micro-account, used for payments of income tax, VAT and CIT. The micro-account is generated automatically on the basis of the taxpayer's tax identifier (NIP or PESEL) and keeps the same structure throughout the period of running the business.
You can check your micro-account number on the Ministry of Finance website or in the e-Tax Office (e-Urząd Skarbowy). Using the micro-account ensures that the tax system identifies payments automatically and speeds up the settlement of the advance paid.
Entering the wrong micro-account number can cause problems with identifying the payment and the need to provide additional explanations to the tax office. That is why you should check the account number is correct before every payment.
Every taxpayer has one individual tax micro-account for PIT, CIT and VAT payments. The micro-account number stays the same throughout the period of running the business and can be checked in the e-Tax Office or on the Ministry of Finance website
Advance payment of PLN 0
A situation in which the calculated income tax advance is zero can arise in several cases. Most often it applies to business owners with low income who have not exceeded the amount that triggers the obligation to pay tax, or to situations where the costs incurred are equal to or higher than the revenue earned.
Under the tax scale, the advance may be zero when the taxable income does not exceed the amount on which tax is due after taking the tax-reducing amount into account. In such a case, the taxpayer does not have to pay the advance or inform the tax office.
Similarly, under the flat tax, when taxable income is zero or negative, the advance is also zero. A negative result can occur when tax-deductible costs exceed the revenue earned, which is particularly common in the early period of running a business.
It is worth stressing that having no obligation to pay an advance in a given period does not mean being exempt from keeping tax records or filing an annual return. The business owner must still document all business transactions and prepare for the annual settlement.
If the calculated income tax advance for a given period is zero, the taxpayer does not pay an advance and does not have to inform the tax authority. This can happen with low income or when costs exceed revenue
Consequences of late payment of advances
Late payment of income tax advances automatically results in late payment interest and may lead to additional administrative sanctions. The late payment interest rate follows from Article 56 § 1 of the Tax Ordinance Act (200% of the NBP basic lombard rate plus 2%, no less than 8% a year), and interest is charged for each day of delay.
Late payment interest
Late payment interest is charged from the day after the payment deadline until the day the advance is paid, inclusive. The late payment interest rate changes when the lombard rate set by the NBP changes.
Interest is charged on the whole amount in arrears, regardless of the reason for the delay. Late payment interest can be cancelled only at the taxpayer's request, in cases justified by an important interest of the taxpayer or the public interest; the authority may also defer payment of the arrears with interest or spread it into instalments (Article 67a § 1 of the Tax Ordinance Act).
Long-standing arrears in paying advances may result in enforcement proceedings by the tax office. Enforcement may include seizing bank accounts, real estate or other assets of the taxpayer.
Additional sanctions
Apart from late payment interest, systematically failing to pay advances may result in additional administrative sanctions. The tax office may start a tax audit or tax proceedings to check that the taxpayer's tax settlements are correct.
Persistent failure to pay tax on time is a fiscal petty offence (Article 57 § 1 of the Fiscal Penal Code), and deliberate tax evasion may be a fiscal offence (Article 54 of the Fiscal Penal Code). Penalties for fiscal offences may include high fines and imprisonment.
Tax arrears subject to administrative enforcement may be disclosed in the Register of Public Law Receivables (Rejestr Należności Publicznoprawnych) kept by the Head of KAS (National Revenue Administration) – after prior notification, where the total amount with interest is at least PLN 5,000 (Articles 18a–18e of the Act on Enforcement Proceedings in Administration). Disclosure in the register may harm business reputation.
Late payment of income tax advances automatically results in late payment interest from the day after the payment deadline. Long-standing arrears may lead to enforcement proceedings and additional administrative sanctions
Simplified advances – detailed rules
Simplified advances are an alternative form of settling income tax that can be particularly beneficial for business owners with stable income. The system is based on historical income, which allows the tax burden during the year to be planned predictably.
The simplified advance is calculated as 1/12 of the tax calculated using the tax scale in force in the given year (for the flat tax – at the 19% rate) on the business income shown in the annual tax return filed in the previous tax year. If that return showed no business income or the income did not exceed PLN 30,000, the calculation may be based on the income from the return filed two years before the given tax year.
Simplified advances are paid only monthly and applied for the whole tax year (Article 44 sections 6b and 6c of the PIT Act). Payment deadlines are the same as for ordinary advances – by the 20th of the month following the month for which the advance is paid.
Choosing simplified advances does not require filing a statement during the tax year. The choice of this form of settlement is reported only in the annual tax return filed for the given tax year. This procedure significantly simplifies administrative formalities for business owners.
A business owner running a trading business showed income of PLN 180,000 in the tax return filed in the previous tax year, taxed on the tax scale. The tax on this income under the tax scale is PLN 30,000 (120,000 × 12% − 3,600 + 60,000 × 32%). In the current year, they can choose simplified advances of PLN 2,500 a month (30,000 ÷ 12 = 2,500). They will pay these advances regardless of the income they actually earn, and the final settlement will take place when they file the annual return.
Differences between forms of taxation
The choice of form of taxation has a significant effect on how income tax advances are calculated and on the final tax burden. Business owners can choose between taxation on the tax scale and the flat tax, and each of these forms has its own specific features.
Tax scale vs flat tax
Taxation on the tax scale is characterised by progressive rates and the possibility of using the tax-free allowance. The first rate is 12 per cent and applies to income up to PLN 120,000, while the second rate of 32 per cent applies to income above this threshold. In addition, taxpayers can use the tax-reducing amount of PLN 3,600.
The flat tax applies a single rate of 19 per cent to the whole tax base regardless of the amount of income. There is no tax-free allowance, which means that tax is paid from the first złoty earned. However, taxpayers can deduct social and health insurance contributions from income.
Under the flat tax, the limit for deducting the health insurance contribution in 2026 is PLN 14,100 (in 2025 – PLN 12,900). This deduction can have a significant effect on the final tax burden, especially with higher income.
Effect on the amount of advances
The choice of form of taxation directly affects the amount of advances paid during the year. Under the tax scale, advances in the first months of the year may be lower because of the progressive nature of taxation, but they rise as the cumulative income grows.
Under the flat tax, advances are more predictable because the tax rate stays the same regardless of the amount of income. This can make financial planning easier, especially for business owners with variable income.
Note that with low income the tax scale may be more favourable because of the tax-free allowance, while with higher income the flat tax may turn out to be more advantageous.
The choice of form of taxation is crucial for the amount of advances paid and the final tax burden. The tax scale offers progressive taxation with a tax-free allowance, while the flat tax applies a single rate of 19 per cent with the option of deducting health insurance contributions
Practical tips for business owners
Managing income tax advances correctly requires a systematic approach and knowledge of the practical aspects of tax settlements. Business owners should develop a routine for calculating and paying advances that reduces the risk of errors and delays.
Payment planning
Regular planning of advance payments should be an integral part of managing the company's finances. It is worth creating a tax calendar with the advance payment deadlines and other important tax dates marked. Such a calendar helps avoid accidental delays and ensures obligations are met on time.
Business owners running seasonal businesses should plan advance payments particularly carefully, taking into account periods of higher and lower income. In months with low income, the advance may be zero, while in periods of high revenue it may be considerably higher.
It is also worth considering opening a separate bank account used only for tax payments. Regularly setting aside part of your revenue in this account will help ensure liquidity when advance payments fall due.
Documenting settlements
Documenting all settlements relating to income tax advances correctly is crucial in the event of a tax audit. Business owners should keep copies of all transfers, payment confirmations and documents used to calculate advances.
It is worth keeping detailed records of advances paid, with dates, amounts and the periods the payments relate to. Such records make it easier to prepare the annual tax return and allow you to check the status of your tax settlements quickly.
Documents relating to income tax advances should be kept until the tax liability becomes time-barred – as a rule 5 years from the end of the calendar year in which the tax payment deadline passed (Article 86 § 1 and Article 70 § 1 of the Tax Ordinance Act). This period may matter in the event of tax audits.
Systematically documenting all settlements relating to income tax advances is crucial for managing tax obligations correctly. Business owners should keep all documents until the limitation period expires – as a rule 5 years from the end of the calendar year in which the tax payment deadline passed
Most common mistakes in settling advances
Settling income tax advances can be a source of various mistakes that may cause problems with the tax office and additional costs. Knowing the most common mistakes helps avoid them and ensures tax obligations are met correctly.
Calculation mistakes
One of the most common mistakes is calculating the cumulative income from the beginning of the year incorrectly. Some business owners wrongly calculate advances on the basis of income for a single month or quarter, forgetting the cumulative nature of the settlement. Such an error can lead to significant discrepancies in the annual settlement.
Another common mistake is taking social insurance contributions into account incorrectly when calculating the tax base. Contributions can be deducted from income only if they have not already been included in tax-deductible costs. Counting contributions twice may understate the tax base and cause problems with the tax office.
Rounding errors can also cause problems. Both the tax base and the amount of the advance are rounded to full złoty: amounts below 50 grosz are dropped, and 50 grosz or more are rounded up to the full złoty (Article 63 § 1 of the Tax Ordinance Act). Incorrect rounding can lead to small but systematic errors in tax settlements.
Procedural mistakes
A common procedural mistake is filling in the bank transfer form incorrectly. Errors in the form or payment symbol, the settlement period or the micro-account number can cause problems with the tax office identifying the payment.
Some business owners confuse advance payment deadlines with deadlines for filing tax returns. Remember that when keeping a tax revenue and expense ledger there is no obligation to file monthly or quarterly returns – the only obligation is to pay the advance on time.
Another mistake is trying to change the form of taxation during the tax year. The choice of the flat tax (or giving it up) is notified to the head of the tax office by the 20th of the month following the month in which the first revenue of the tax year was earned, or by the end of the year if the first revenue was earned in December (Article 9a sections 2 and 2b of the PIT Act) – so a change takes effect from the new year and affects how advances are calculated.
A business owner running a consulting business calculated advances throughout the year on the basis of monthly instead of cumulative income. As a result, they paid advances that were too low, which meant they had to pay a large amount of extra tax with interest when filing the annual return. This mistake could have been avoided by properly understanding the rules for calculating cumulative advances.
Audits and verification of settlements
The tax office has the right to check that income tax advances have been settled correctly as part of wider audit activities concerning taxpayers. Knowing how such audits are carried out helps business owners prepare for possible action by the tax authorities.
Audit powers of the tax office
The tax office may carry out a tax audit to check that income tax advances have been calculated and paid correctly. The audit may include verifying accounting documents, the correctness of the income calculation and whether advances were paid on time.
During an audit, the tax office may request access to all documents connected with the business, including the tax books, source documents, contracts and business correspondence. The taxpayer must cooperate with the auditing authorities and make the requested documents available.
If irregularities in the settlement of advances are found, the tax authority may determine in a decision the correct amount of the tax liability together with late payment interest, and after the end of the year – the amount of interest on advances paid in too low an amount or not paid (Article 53a of the Tax Ordinance Act). Regardless of this, fiscal penal liability is possible, and its scope depends on the nature and scale of the irregularities found.
Right of appeal
Taxpayers have the right to appeal against decisions of the tax office concerning the settlement of income tax advances. The appeal must be filed within 14 days of the decision being delivered, to the higher-level authority – for decisions of the head of the tax office this is the director of the tax administration chamber – through the authority that issued the decision (Article 13 § 1 point 2 and Article 223 of the Tax Ordinance Act).
If the higher-level authority dismisses the appeal, the taxpayer may lodge a complaint with an administrative court. Court proceedings can take a long time and involve costs.
Before filing an appeal, it is worth getting help from a tax adviser or a lawyer specialising in tax law. Professional help can significantly increase the chances of the case being decided favourably.
The tax office has wide audit powers to verify that income tax advances have been settled correctly. Taxpayers have the right to appeal against decisions of the tax authorities within 14 days of their delivery
Changes in the rules for 2026
In 2026 the basic rules for paying income tax advances have not changed, but some limits and the rules on keeping tax records have. Knowing these changes is key to settling income tax correctly.
Updated thresholds and limits
In 2026 the tax threshold for the first rate of the tax scale stayed at PLN 120,000, and the tax-reducing amount is PLN 3,600. The revenue limit for quarterly settlement is PLN 8,517,000 (in 2025 – PLN 8,569,000), which is the equivalent of EUR 2,000,000.
The limit for deducting the health insurance contribution under the flat tax was set at PLN 14,100 in 2026 (announcement of the Minister of Finance and Economy of 12 December 2025, Monitor Polski (M.P.) 2025 item 1274). This amount is important for taxpayers using the flat tax, because it can significantly affect the tax base.
The tax rates remained unchanged – 12 per cent and 32 per cent on the tax scale and 19 per cent for the flat tax. Stable tax rates make financial planning and forecasting the tax burden easier.
Procedural simplifications
Since 2022 a simplified procedure for choosing simplified advances has applied. Taxpayers do not have to file a statement on choosing this form of settlement during the tax year. The choice of simplified advances is reported only in the annual tax return (Article 44 section 6d of the PIT Act).
This change simplifies administrative formalities, but it does not allow the method to be changed during the year – once chosen, simplified advances are applied for the whole tax year (Article 44 section 6c point 2 of the PIT Act).
Since 1 January 2026 a new regulation on keeping the tax revenue and expense ledger has applied (Journal of Laws (Dz.U.) 2025 item 1299), which changes, among other things, the layout of the ledger's columns. The basic obligations for keeping tax records and calculating advances remain unchanged.
In 2026 the same rates and thresholds of the tax scale apply, together with a lower revenue limit for small taxpayers (PLN 8,517,000) and a higher limit for deducting the health insurance contribution under the flat tax (PLN 14,100). Taxpayers still do not have to file statements on choosing simplified advances during the tax year
