PIT Advance Payments in a Sole Proprietorship (JDG) — Deadlines and Calculation

In short: If you run a sole proprietorship (JDG, jednoosobowa działalność gospodarcza), you calculate and pay your own PIT advances — usually by the 20th day of the month for the previous month (or quarterly, if you're eligible). You calculate the advance on cumulative income (tax scale at 12%/32%, or flat tax at 19%) or on revenue (lump-sum tax). At low income levels, you may have no advance to pay at all. At year-end, everything is settled in your annual return — PIT-36 / PIT-36L / PIT-28 — due by April 30 of the following year.

A PIT advance is one of those obligations that's easy to forget — no "letter from the tax office" ever arrives, yet the deadline keeps running regardless. This article shows when and how much to pay under each of the three taxation methods, when there's no advance to pay at all, and how to calculate it step by step.

Table of Contents

1. What a PIT advance is in a sole proprietorship
2. Monthly or quarterly — who can pay less often
3. Deadlines — by the 20th, and the December exception
4. How to calculate the advance — tax scale, flat tax, lump-sum tax
5. When you don't have to pay an advance
6. Step-by-step example (tax scale)
7. Annual settlement — PIT-36, PIT-36L, PIT-28
8. How eKsięgowy AI keeps you on track
9. FAQ

1. What a PIT advance is in a sole proprietorship

Income tax on business activity is settled annually, but the state doesn't wait until year-end — it collects it "in installments" throughout the year. Those installments are exactly what PIT advances are.

In a sole proprietorship, there's no remitter (płatnik) to do this for you the way an employer does for an employee. You personally:

• determine the tax base (cumulative income or revenue since the start of the year),
• calculate the tax under your taxation method,
• subtract the advances already paid this year,
• pay the difference into your individual tax microaccount (mikrorachunek podatkowy).

You don't report advances in any return during the year — you simply pay them, and their total is settled only in your annual return.

2. Monthly or quarterly — who can pay less often

By default, advances are monthly. Some entrepreneurs, however, can opt for quarterly settlement — less often, four times a year, which improves cash flow.

You can pay quarterly if you are:

• a small taxpayer (mały podatnik) — a business whose sales revenue (including VAT) in the previous year didn't exceed the equivalent of EUR 2 million, which for 2026 works out to roughly PLN 8,517,000;
• a taxpayer starting a business — in the year they start it (provided that neither you nor, in certain situations, your spouse ran a business in the current year or the two preceding years).

You make the quarterly choice in your annual return for the given year (you don't report it separately during the year). You use this method for the entire year — you can't switch it month to month.

Wondering whether to stay on the tax scale or switch to lump-sum taxation? That decision changes how you calculate your advances — we break it down in a separate article: Lump-Sum Tax or General Rules — How to Choose Your Taxation Method.

3. Deadlines — by the 20th, and the December exception

• Monthly advances: by the 20th day of the month for the previous month (e.g., you pay the advance for July by August 20).
• Quarterly advances: by the 20th day of the month following the quarter — that is, by April 20, July 20, October 20, and January 20.
• The last period of the year (December or Q4): you pay the advance by January 20 of the following year. Note — for several years now, the old "loophole" that let you skip this advance if you'd already filed your return and paid the tax no longer applies. For 2026, you pay the December/Q4 advance by January 20, 2027, regardless of when you file your PIT return.

If the 20th falls on a Saturday or a public holiday, the deadline moves to the nearest business day. Being late means late-payment interest (odsetki za zwłokę) on the arrears.

4. How to calculate the advance — tax scale, flat tax, lump-sum tax

The common denominator for all methods: you calculate cumulatively from the start of the year, then subtract what you've already paid.

Tax scale (general rules)

The base is income (revenue minus costs minus deducted ZUS social security contributions), calculated cumulatively. The 2026 rates:

The key elements of the tax scale in 2026: the tax-free amount of PLN 30,000 (kwota wolna) and the tax-reducing amount of PLN 3,600 a year (kwota zmniejszająca podatek) (equivalent to PLN 300 a month), which you subtract from the calculated tax. In addition, income above PLN 1,000,000 is subject to a 4% solidarity levy (danina solidarnościowa) (settled separately, after the year ends).

Formula for the cumulative tax (in the first bracket):

tax = income × 12% − PLN 3,600

Flat tax (podatek liniowy)

Here it's simpler: 19% of income, with no brackets and no tax-free amount. Every złoty of income is taxed at the same rate.

tax = cumulative income × 19%

Under flat tax, you can deduct the health insurance contribution (składka zdrowotna) you've paid (from income, or by including it in costs) — in 2026, up to an annual limit of PLN 14,100. This genuinely lowers the base for your advances.

Lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych)

Under lump-sum tax, you don't factor in costs — the base is revenue, and the rate depends on the type of business activity. In 2026, the applicable rates are: 2%, 3%, 5.5%, 8.5%, 10%, 12%, 12.5%, 14%, 15%, and 17%.

Before multiplying revenue by the rate, you reduce the base by:

• the ZUS social security contributions you've paid,
• 50% of the health insurance contribution you've paid.

tax = (revenue − social security contributions − 50% of health contribution) × lump-sum rate

5. When you don't have to pay an advance

Not every month ends in a transfer to the tax office. You don't pay an advance when:

• Tax scale, low income. Thanks to the tax-free amount, the tax is zero as long as cumulative income doesn't exceed PLN 30,000. Up to that point, the advance comes out to PLN 0.
• The advance doesn't exceed PLN 1,000. The general rule: you don't have to pay an advance if the amount due (the difference between the tax owed cumulatively and the total of advances already paid) doesn't exceed PLN 1,000. You can then "carry it forward" — you'll pay once it grows past the threshold.

Note: this is a right to deferral, not an exemption. Tax not yet paid will still be settled in a later advance or in your annual return.

6. Step-by-step example (tax scale)

Marek runs a sole proprietorship (JDG), is taxed under the tax scale, and pays advances monthly. Let's use simplified figures (income = revenue − costs − deducted social security contributions), calculated cumulatively:

End of June — cumulative income: PLN 55,000

1. Cumulative tax: PLN 55,000 × 12% = PLN 6,600
2. Minus the tax-reducing amount: PLN 6,600 − PLN 3,600 = PLN 3,000
3. Advances paid January–May: let's say PLN 2,400
4. Advance for June: PLN 3,000 − PLN 2,400 = PLN 600

PLN 600 doesn't exceed PLN 1,000, so Marek doesn't have to pay this amount yet.

End of July — cumulative income: PLN 70,000

1. Cumulative tax: PLN 70,000 × 12% = PLN 8,400
2. Minus the tax-reducing amount: PLN 8,400 − PLN 3,600 = PLN 4,800
3. Advances paid so far (Jan–May): PLN 2,400
4. Advance due: PLN 4,800 − PLN 2,400 = PLN 2,400

Now the amount exceeds PLN 1,000, so Marek pays PLN 2,400 — by the deadline of August 20. Notice that this "top-up" also covers the deferred PLN 600 from June — the cumulative mechanism handles that automatically.

If Marek were on flat tax, in step 1 he'd use the 19% rate and skip the tax-reducing amount. Under lump-sum tax, he'd calculate from revenue reduced by contributions, multiplying by his rate.

7. Annual settlement — PIT-36, PIT-36L, PIT-28

Advances are just advances — the final tax is determined in your annual return, where you subtract the total advances paid from the tax due. The result is either an additional payment or a refund. The form depends on your taxation method:

All three business returns are filed by April 30 of the following year. For 2026, the deadline therefore falls on April 30, 2027. Any additional tax due is paid by the same deadline.

8. How eKsięgowy AI keeps you on track

The biggest risk with advances isn't the math — it's the calendar. No one sends you a notice saying "pay your advance for July," yet the deadline keeps running on its own.

eKsięgowy AI is an assistant integrated with wFirma that keeps track of your tax calendar and reminds you of an upcoming PIT advance deadline (as well as VAT, CIT, or ZUS) — including via Telegram notifications. In conversation, it will tell you how much and by when you need to pay under your taxation method, explain the difference between the tax scale, flat tax, and lump-sum tax, and along the way: issue an e-invoice to KSeF, check a counterparty on the VAT white list, and auto-fill their details from their NIP via GUS. Less date-watching, less risk of interest on a late advance.

PIT advances are just one of several recurring deadlines. VAT obligations run in parallel — check out VAT and JPK_V7 Deadlines in 2026 to see the full monthly payment calendar.

Frequently Asked Questions (FAQ)

By when do you pay a PIT advance? Monthly — by the 20th day of the month for the previous month. Quarterly — by the 20th day of the month following the end of the quarter. You pay the December/Q4 advance by January 20 of the following year.

Who can pay advances quarterly? Small taxpayers (previous year's revenue ≤ the equivalent of EUR 2 million) and entrepreneurs starting a business. You report your choice in your annual return.

Do I need to file any declaration when paying an advance? No. During the year, you simply pay advances into your tax microaccount. You settle them only in your annual PIT-36, PIT-36L, or PIT-28 return.

When don't I have to pay an advance? Under the tax scale — as long as cumulative income doesn't exceed PLN 30,000 (the tax is then PLN 0 thanks to the tax-free amount). In general — when the advance due doesn't exceed PLN 1,000; you can then defer it.

How is the advance calculated under the tax scale in 2026? Cumulative income × 12% (up to PLN 120,000) minus the tax-reducing amount of PLN 3,600, then minus the advances already paid this year. Above PLN 120,000, the excess is taxed at 32%.

Under lump-sum tax, do I calculate the advance from revenue or income? From revenue — reduced by the social security contributions paid and 50% of the health insurance contribution — multiplied by the rate applicable to your business.

What happens if I'm late paying an advance? Tax arrears arise and late-payment interest accrues. It's worth paying the outstanding amount as soon as possible and keeping an eye on subsequent deadlines.

Amounts, thresholds, and limits are indicative and change every year — verify the current rates before filing, or consult an accountant. As of: July 2026.