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The deadline for filing an annual tax (1 p.) is 30 April of the year following the reference tax year. This rule does not apply to revenue subject to tax on registered income or a flat (1 p.) tax.
As a rule, taxpayers file separately. Spouses who are tax residents in Poland may, upon meeting certain requirements, file a (1 p.) tax return on taxable income according to the tax scale.
The following individuals are also permitted to file jointly:
- spouses with a place of residence in an EU (1 p.) State or European Economic Area Member State or Switzerland,
- spouses of whom one is subject to an unlimited tax obligation in Poland and the other has a place of residence outside Poland, but in another EU or EEA Member State or in Switzerland,
-if (in both cases) they have reached the revenue (1 p.) taxable in Poland in a total amount of at least 75 per cent of the total revenue earned by both spouses in a given taxable year and have documented, with a certificate of residence, their place of residence for tax purposes.
Special rules of taxation apply also to individuals filing as single parents and non-Polish tax residents who intend to leave Poland before the deadline for submitting (1 p.) tax return.