Poland: Tax Deadlines and Contribution Rates for June-July 2026

Polish businesses and individuals must navigate a complex schedule of tax and contribution deadlines throughout June and July 2026. The deadlines cover a range of fiscal responsibilities, including value-added tax (VAT) payments and summary reports, excise tax settlements, and retail sales tax.

Key dates include the end of June, when annual financial statements for 2025 must be approved by entities whose fiscal year aligns with the calendar year. Early July brings deadlines for VAT declarations related to intra-community acquisitions of fuel and income tax payments for those on a flat tax card system. The INTRASTAT declaration for June 2026 is due by July 10.

Further into July, businesses face deadlines for property and forest tax payments, as well as recycling fees for plastic bags collected in the second quarter. The month concludes with a series of crucial tax filings, including VAT payments for June and the second quarter, VAT EU summary information, and the JPK_V7M and JPK_V7K tax files. Excise tax and sugar tax settlements are also due.

Additionally, the article provides a breakdown of the 2026 ZUS (Social Insurance Institution) contribution rates. It details the combined percentage for pension contributions, specifying the portions financed by the employee and the employer, both standing at 9.76% of the contribution base.