[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-pit-28-ryczalt-return":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"pit-28-ryczalt-return","PIT-28 for 2026: deadline, deductions and step-by-step calculation","How to file PIT-28: deadline from 15 February to 30 April, ZUS and 50% health-contribution deduction, split for several rates and settlement of advances.","\u003Cp>PIT-28 is the annual return for people paying ryczałt (lump-sum tax on recorded revenue) — entrepreneurs, partners of civil-law and general partnerships on ryczałt and individuals renting out a private flat. The return for 2026 is filed from 15 February to 30 April 2027, and in it revenue, deductions, the ryczałt due and the advances paid during the year are set out. Since ryczałt is paid monthly or quarterly, PIT-28 usually only levels out small differences — provided the deductions have been calculated correctly.\u003C\u002Fp>\n\u003Ch2>Who files PIT-28 and who files a different form\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>\u003Cstrong>Files it:\u003C\u002Fstrong> a person running a JDG under ryczałt, a partner of a civil-law or general partnership of natural persons under ryczałt, a person with revenue from private rental (since 2023 settled exclusively under ryczałt).\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Does not file it:\u003C\u002Fstrong> an entrepreneur on the scale or flat tax (PIT-36 or PIT-36L) and a person with revenue only from employment or mandate contracts (usually PIT-37).\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Ryczałt revenue is not combined with other income. A person employed under a job contract who additionally runs a firm on ryczałt files two returns: PIT-37 and PIT-28. For the same reason, under ryczałt there is no joint settlement with a spouse or settlement as a single parent. The rules of ryczałt itself and the rate table are described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-ryczalt-and-its-rates\">ryczałt on recorded revenue\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>Deadlines to know\u003C\u002Fh2>\n\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>What\u003C\u002Fth>\u003Cth>Deadline\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\n\u003Ctr>\u003Ctd>Monthly ryczałt\u003C\u002Ftd>\u003Ctd>by the 20th of the following month\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Quarterly ryczałt (business starting out or revenue in the previous year up to the equivalent of EUR 200,000)\u003C\u002Ftd>\u003Ctd>by the 20th day of the month after the quarter\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Ryczałt for December or Q4\u003C\u002Ftd>\u003Ctd>by 20 January of the following year\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>PIT-28 return and top-up\u003C\u002Ftd>\u003Ctd>from 15 February to 30 April of the following year\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\u003C\u002Ftable>\n\u003Cp>The Act does not provide for skipping the last advance by filing the return earlier — ryczałt for December must be paid by 20 January. A return filed before 15 February is deemed filed on 15 February.\u003C\u002Fp>\n\u003Ch2>Deductions in PIT-28\u003C\u002Fh2>\n\u003Cp>Under ryczałt costs are not deducted, but the Act allows revenue to be reduced by a few items (Article 11 of the Act on flat-rate income tax):\u003C\u002Fp>\n\u003Col>\n\u003Cli>\u003Cstrong>ZUS social contributions\u003C\u002Fstrong> — pension, disability, sickness and accident contributions paid in the tax year (excluding the Labour Fund).\u003C\u002Fli>\n\u003Cli>\u003Cstrong>50% of the health contribution\u003C\u002Fstrong> paid in the tax year for oneself and co-workers — only from the ryczałt activity.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Selected reliefs\u003C\u002Fstrong> under the PIT Act, reported in annex PIT\u002FO, including payments to IKZE, rehabilitation relief, internet relief, donations and the thermo-modernisation relief.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Loss\u003C\u002Fstrong> from a business from years in which the taxpayer settled on general rules or flat tax, if not previously settled.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>The child relief is not available under ryczałt — the provision on deductions does not refer to it.\u003C\u002Fp>\n\u003Ch3>Several rates — deductions proportionally\u003C\u002Fh3>\n\u003Cp>When revenue is taxed at different rates (e.g. programming at 12% and training at 8.5%), the deductions are split in the ratio of each type of revenue to the total revenue. The entire ZUS cannot be assigned to the revenue with the highest rate to cut the tax more. This is a common mistake in self-filed returns.\u003C\u002Fp>\n\u003Ch2>Worked example\u003C\u002Fh2>\n\u003Cp>A programmer on 12% ryczałt earned PLN 180,000 of revenue in 2026. He paid full social contributions on the minimum base (in 2026 PLN 1,788.29 per month for pension, disability, sickness and accident insurance — contributions to the Labour Fund and the Solidarity Fund are not deducted) and the health contribution for the second ryczałt threshold (PLN 830.58 per month). For simplicity we assume 12 payments of each contribution in the year.\u003C\u002Fp>\n\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Item\u003C\u002Fth>\u003Cth>Amount\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\n\u003Ctr>\u003Ctd>Revenue\u003C\u002Ftd>\u003Ctd>PLN 180,000.00\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Social contributions (12 × PLN 1,788.29)\u003C\u002Ftd>\u003Ctd>−PLN 21,459.48\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>50% of the health contribution (50% × 12 × PLN 830.58)\u003C\u002Ftd>\u003Ctd>−PLN 4,983.48\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Base after rounding to full zloty\u003C\u002Ftd>\u003Ctd>PLN 153,557\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Ryczałt 12%\u003C\u002Ftd>\u003Ctd>PLN 18,427\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Advances paid during the year (indicatively)\u003C\u002Ftd>\u003Ctd>PLN 18,350\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Top-up due from PIT-28\u003C\u002Ftd>\u003Ctd>PLN 77\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\u003C\u002Ftable>\n\u003Cp>If during the year the advances were calculated correctly, the difference usually results from rounding, invoice corrections or the health contribution paid in a different month than assumed. A large top-up is a signal that the revenue register or the deductions need checking.\u003C\u002Fp>\n\u003Ch2>How to file the return\u003C\u002Fh2>\n\u003Col>\n\u003Cli>\u003Cstrong>Check the revenue register\u003C\u002Fstrong> — every invoice in the year in which revenue arose, with the right rate. From 2026, invoices in KSeF make reconciling sales easier.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Collect ZUS payment confirmations\u003C\u002Fstrong> — contributions actually paid in the tax year count.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Complete PIT\u002FO\u003C\u002Fstrong>, if you use reliefs.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Choose the channel\u003C\u002Fstrong> — the Twój e-PIT service in the e-Urząd Skarbowy from 15 February makes available a pre-filled return with data on ryczałt paid. Unlike PIT-37, it is not accepted automatically: you have to approve it or file your own. You can also send the return through accounting software via e-Deklaracje or file it on paper.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Donate 1.5%\u003C\u002Fstrong> to a chosen public-benefit organisation, giving its KRS number — provided the return is filed on time and the tax is paid.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Top up the difference\u003C\u002Fstrong> by 30 April into the individual micro-tax account.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>The return also provides information on paying ryczałt quarterly, on any period of business suspension and on the choice of a special method of setting the revenue date — if any of these situations occurred.\u003C\u002Fp>\n\u003Ch2>Private rental in PIT-28\u003C\u002Fh2>\n\u003Cp>Revenue from private rental is reported in the same form, at 8.5% up to PLN 100,000 of revenue and 12.5% on the excess. Spouses may file a declaration that revenue from the rental of a joint flat is settled by one of them. More on rental settlement is in the article on the \u003Ca href=\"\u002Fen\u002Fadvice\u002Fshort-term-lease-tax\">tax on short-term rental\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>Where the return contains an error\u003C\u002Fh2>\n\u003Cp>A mistake is corrected by filing a PIT-28 correction, and any arrears are topped up with interest. If the tax office itself finds in the return a computational error or another obvious mistake, it may correct it (where the tax change does not exceed PLN 5,000) or call for a correction; an objection to the office's correction can be lodged within 14 days.\u003C\u002Fp>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We keep the revenue register under ryczałt, calculate advances and contributions each month, and after the year-end we prepare PIT-28 with its annexes. As part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa> service, we also check whether ryczałt is still the most favourable form of taxation for the next year.\u003C\u002Fp>","2026-10-09"]