Personal Income Tax (PIT) is a tax levied on personal income.
Personal income tax is payable by individuals on their income. In principle, all income of an individual is taxable. Only the law may provide otherwise. Individuals must declare their income and taxes earned in a personal income tax return.
The personal income tax return for the tax year 2021 may be submitted with the draft tax return prepared by the tax authority or separately, by submitting the return Form “21SZJA”, the deadline for which is 20 May 2022.