A tax box with an important message. These people do not have to pay tax

Poles must submit a tax return for the previous year by April 30. However, there are people who are exempt from this. An announcement on this matter was issued by the National Tax Administration (KAS).

KAS reminds that people under 26 years of age do not have to pay taxor at least up to a certain income. This amount is PLN 85,528. If you obtained this or lower income in 2025 and you are under 26 years old, you do not have to pay income tax. What’s more, you don’t even have to submit an annual declaration.

This applies to people who received income in Poland or abroad last year from:

• full-time work (i.e. from an employment relationship, service relationship, homework),
• mandate contracts concluded with an entrepreneur (e.g. a company or a sole proprietor),
• graduate internships (carried out in accordance with the Act on Graduate Internships),
• student internship (carried out pursuant to the Education Law Act),
• maternity benefit.

What about people who turned 26 last year? In such a case, income obtained up to the 26th birthday is exempt from tax up to PLN 85,528. After this age you have to pay. Importantly, Tax exemption is not available to people who run a businesseven if they are under 26 years of age.

In addition, a PIT-36 or PIT-37 tax return must also be submitted if additional circumstances occur. KAS lists the following situations here:

• in addition to the income covered by the relief, you obtained taxable income, e.g. income from business activity,
• you are applying for a refund of overpaid tax,
• you want to benefit from an “additional refund” from the child tax relief up to the amount of social security and health insurance contributions you paid on the income covered by the relief,
• you are obliged to add to your income or tax the amount of deductions you have lost to which you have lost the right.