In 2026, CIT taxpayers may choose one of three methods of paying advances: monthly, quarterly or simplified. Monthly advances are the standard solution and must be paid by the 20th day of the month for the preceding month. Quarterly advances are available to small taxpayers and entities starting their business activity (subject to statutory limitations). Simplified advances, on the other hand, are fixed throughout the year and are based on the tax reported in previous years.

PIT advances in 2026 – rules and deadlines

Entrepreneurs settling PIT under general rules or flat tax pay advances in the same way as CIT taxpayers. As a rule, the payment obligation arises by the 20th day of the month. In the case of the progressive tax scale, it is important to remember the tax-free allowance, which affects the moment when the obligation to pay advances arises.

When are income tax advances not required?

If the tax due from the beginning of the year, reduced by the advances already paid, does not exceed PLN 1,000, the taxpayer is not required to make a payment until this threshold is exceeded.

VAT settlements in 2026 – monthly or quarterly?

The standard form of VAT settlement in 2026 remains the monthly model. The JPK_V7M file and the VAT payment must be submitted by the 25th day of the month. Quarterly VAT settlement is mainly available to small taxpayers and requires meeting specific statutory conditions. Not all taxpayers are eligible to use this option.

Tax deadlines in 2026 – what should you remember?

The key deadlines are:

• the 20th day of the month – CIT and PIT advances,
• the 25th day of the month – VAT and JPK_V7M.

Choosing the correct settlement method has a direct impact on tax compliance and the company’s financial liquidity.