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2025 Tax Calendar for Poland

January 23, 2025

Ready for the key financial dates? Our 2025 Tax Calendar for Poland provides an easy overview of all upcoming tax-related deadlines.

In case you are interested in a more detailed overview of local taxes, you may want to check out our tax guideline for Poland, available also for free download.

Download the tax calendar, or read more below

January 2025

January 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

January 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

January 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances for the taxpayers with a quarterly tax obligation (small taxpayers and taxpayers starting their business activity)
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation*

* The payment deadline for December 2024 is January 20, 2025

January 27

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

January 31

Real estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

February 2025

February 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

February 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

February 17

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

February 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

February 25

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

March 2025

March 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

March 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

March 17

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

March 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

March 25

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

March 31

Income tax (PIT, CIT)

  • Submission of CIT-8 annual tax return on corporate income tax and payment of tax resulting from advances paid during the year

TP Documentation

  • Country-by-country notification*

MDR

  • Depending on the tax subject to reporting**

*on the assumption that the tax year equals the calendar year
**if the hypothetical reporting concerns Corporate Income Tax

April 2025

April 7

Income tax (PIT/CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

April 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

April 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

April 22

Income tax (PIT/CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances for the taxpayers with a quarterly tax obligation (small taxpayers and taxpayers starting their business activity)
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

April 25

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

April 30

Income tax (PIT, CIT)

  • Submission of PIT-28 tax return on registered income
  • Submission of PIT-36/PIT-37 annual tax return on personal income tax and payment of tax resulting from advances paid during the year

Payment terms

  • Submission of a report on payment terms in trade transactions

May 2025

May 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

May 12

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

May 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

May 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

May 26

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

June 2025

June 9

Income tax (CIT, PIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

June 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

June 16

Real estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

June 20

Income tax (CIT, PIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

June 25

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

July 2025

July 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

July 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

July 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

July 21

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances for the taxpayers with a quarterly tax obligation (small taxpayers and taxpayers starting their business activity)
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

July 25

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

August 2025

August 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

August 11

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

August 18

Real estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

August 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

August 25

VAT, Excise Duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

September 2025

September 8

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

September 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

September 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

September 22

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

September 25

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

October 2025

October 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

October 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

October 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

October 20

Income tax (PIT, CIT)

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

October 21

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances for the taxpayers with a quarterly tax obligation (small taxpayers and taxpayers starting their business activity)
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year

October 27

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

October 31*

TP Documentation

  • Transfer Pricing: preparation of documentation

*on the assumption that the tax year equals the calendar year

November 2025

November 7

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

November 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

November 17

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

November 20

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

November 25

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

December 2025

December 1*

TP Documentation

  • Submission of transfer pricing information TPR-C (for CIT taxpayers) and TPR-P (for PIT taxpayers) on transactions with related parties

*on the assumption that the tax year equals the calendar year

December 8

Income tax (PIT, CIT)

  • Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

December 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

December 15

Real Estate

  • Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation

December 22

Income tax (PIT, CIT)

  • Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
  • Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

December 29

VAT, Excise duty

  • Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
  • Submission of EC Sales list for taxable entities which have the obligation to submit an EC Sales list for the calendar month (only in electronic form)
  • Submission of excise duty return and payment of excise duty for the previous calendar month

December 31*

Tax strategies

  • Obligation to prepare and publish information on the implementation of the tax strategy

*on the assumption that the tax year equals the calendar year

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