Poland PIT-37 Tax Return Estimate
PIT-37 is the annual return for income taxed on the progressive scale via withholding agents. Enter your income, IKZE, children and the PIT advances withheld, and PayGlance estimates your tax for the year and whether you'll get a refund or owe a balance - with joint spousal assessment if you want it.
How to use it
- Enter your income. Your employment/contract income, plus your spouse's if filing jointly.
- Add reliefs. IKZE contribution, number of children, and the PIT advances already withheld (from your PIT-11).
- See your position. PayGlance shows the scale tax, child relief, and whether you're due a refund or owe a balance.
FAQs
Who files a PIT-37?
PIT-37 is for income taxed on the progressive scale that came via a withholding agent - employment and civil-law contracts (umowa o prace / zlecenie / o dzielo). If you run a business you file PIT-36 or PIT-36L instead.
How does joint assessment help?
Married couples can add both incomes, halve the total, tax it on the scale, then double - which can pull income out of the 32% band and double the use of the 30,000 zl tax-free amount. It helps most when one spouse earns much less.
How much is the child relief?
1,112.04 zl for the first and second child, 2,000.04 zl for the third and 2,700 zl for each further child. It's refundable up to your ZUS social and health contributions. For a single child a dochod limit applies (112,000 zl together / 56,000 zl single); there's no limit for two or more children.