Which Taxes Are Paid Through a Mikrorachunek in Poland?

Before you transfer any tax payment, check whether it actually goes to your mikrorachunek. PIT, CIT, and VAT do. PCC, property tax, and local fees do not. Sending money to the wrong account means the tax office considers it unpaid, and interest starts accruing from the original deadline while you chase a correction.

Your mikrorachunek (mikrorachunek podatkowy) is a 26-digit individual tax payment account tied to your PESEL or NIP ^[1]. It handles three national taxes and nothing else. This guide covers exactly which taxes go where.

Taxes That Go Through Your Mikrorachunek

Since January 2020, all taxpayers in Poland use their individual mikrorachunek for these payments ^[1].

PIT (Personal Income Tax)

Every PIT payment goes to your mikrorachunek, regardless of form type: PIT-37 (employees), PIT-36 (self-employed or foreign income), PIT-36L (19% flat rate), PIT-28 (ryczałt, including rental income), PIT-38 (capital gains), PIT-39 (real estate sales). If your annual settlement shows a niedopłata (niedopłata, underpayment), you transfer the balance here. Same account for monthly or quarterly PIT advances if you run a business.

CIT (Corporate Income Tax)

Companies pay CIT through a mikrorachunek based on their NIP. Monthly advances and the annual settlement both go to the same number. This covers spółka z o.o. (spółka z ograniczoną odpowiedzialnością), joint-stock companies, and other legal entities subject to CIT.

VAT (Value Added Tax)

All VAT payments go to your mikrorachunek. Monthly or quarterly returns filed on VAT-7 or VAT-7K, VAT on intra-Community acquisitions, all of it.

If you are a sole proprietor registered for VAT, your VAT and PIT payments go to the same mikrorachunek. Only the transfer title changes to indicate which tax and period you are paying.

Ryczałt (Lump-Sum Tax)

Ryczałt od przychodów ewidencjonowanych (ryczałt) is a form of PIT, so it goes to your mikrorachunek. This is the mandatory form for private rental income (najem prywatny) since 2023, taxed at 8.5% on revenue up to 100,000 PLN and 12.5% above that ^[2].

Say you rent out an apartment for 3,450 PLN/month. Your monthly ryczałt is 293.25 PLN (3,450 × 0.085), due to your mikrorachunek by the 20th of the following month ^[5]. At year-end, you file PIT-28.

October 2025 Expansion

Starting October 2025, the mikrorachunek system also handles POG (podatek od niektórych instytucji finansowych) and selected surcharges that previously required separate accounts ^[3]. Unless you are a bank or an insurance company, this changes nothing for you.

Taxes That Do NOT Go Through Your Mikrorachunek

This is where people waste time and money. Several common taxes have their own payment accounts, and sending them to your mikrorachunek will not work.

PCC (Tax on Civil Law Transactions)

PCC (podatek od czynności cywilnoprawnych) is the tax you pay after buying a used car from a private seller, taking a private loan, or purchasing property without VAT. The rate is 2% on most transactions, 0.5% on loans ^[6].

PCC goes to a separate account belonging to your local tax office (urząd skarbowy), not your mikrorachunek ^[1]. The account number depends on which tax office handles your area. You can find it on the tax office's website.

This is the single most common mistake. You buy a car for 27,500 PLN, owe 550 PLN in PCC (27,500 × 0.02), search for your mikrorachunek number, and send it there. The payment will not match your PCC-3 declaration. The tax office considers it unpaid. You have 14 days from the purchase date to pay ^[6], so the margin for error is thin.

Property Tax (Podatek od Nieruchomości)

Property tax (podatek od nieruchomości) is collected by your gmina (gmina, municipality), not the national tax administration ^[4]. Each gmina sets its own rates and has its own bank account. Your mikrorachunek is irrelevant here.

Other Local Taxes

Agricultural tax, forest tax, vehicle tax (podatek od środków transportowych, for trucks, buses, and heavy trailers), and stamp duty (opłata skarbowa) all follow the same pattern: paid to your gmina's account.

Inheritance and Gift Tax

Podatek od spadków i darowizn goes to your local tax office's account, not your mikrorachunek. Same logic as PCC: a separate account, specific to your urząd skarbowy.

Quick Reference

Mikrorachunek: PIT (all forms), CIT, VAT, ryczałt, POG (from October 2025).

Local tax office account: PCC, inheritance and gift tax.

Gmina account: property tax, agricultural tax, forest tax, vehicle tax, stamp duty.

The dividing line: if the tax is administered by Krajowa Administracja Skarbowa (KAS) and falls under PIT, CIT, or VAT, it goes to your mikrorachunek. Everything else goes elsewhere.

PESEL-Based vs. NIP-Based Mikrorachuneks

Your mikrorachunek contains either your PESEL or your NIP ^[1].

PESEL-based applies to employees, pensioners, and sole proprietors who are not VAT-registered. If you file PIT-37 from your salary, your mikrorachunek is built from your PESEL.

NIP-based applies to VAT-registered sole proprietors and all companies. If your business has a NIP and you pay VAT, your mikrorachunek uses your NIP. One number handles both your PIT and VAT. You do not have two separate mikrorachuneks.

If you register for VAT and your mikrorachunek switches from PESEL-based to NIP-based, the old number stops working. Generate your new number before the next payment is due.

You can generate or verify your mikrorachunek on the official government site at podatki.gov.pl ^[1], or paste it into our Mikrorachunek Checker to confirm the format and see the PESEL or NIP embedded inside.

Common Scenarios for Foreigners

Employee with a niedopłata. Your employer withholds PIT monthly. If the annual settlement shows you owe extra, transfer the amount to your PESEL-based mikrorachunek. No PESEL yet? You need one before you can generate the number.

B2B freelancer. Monthly PIT advances and VAT go to your NIP-based mikrorachunek. Same 26-digit number for both. Distinguish them in the transfer title.

Renting out an apartment. Monthly ryczałt to your mikrorachunek by the 20th. File PIT-28 at year-end.

Bought a used car. PCC does not go to your mikrorachunek. Pay it to your local tax office within 14 days. File PCC-3.

Property owner. Property tax goes to your gmina. Mikrorachunek not involved.

What Happens If You Pay to the Wrong Account

If you send PIT to your gmina's property tax account, or PCC to your mikrorachunek, the money does not find its way to the right place automatically. You contact the receiving office and request a transfer. This takes time. Meanwhile, the actual obligation remains unpaid, and interest accrues from the original deadline.

Worse: if you send money to an incorrect mikrorachunek (someone else's PESEL or NIP embedded in the number), the money lands in another taxpayer's account. You file a correction request with the tax office and wait for a reversal.

Verify the number first. Double-check the transfer title format. Keep a confirmation of every payment.

Common Questions

What if I do not have a PESEL yet?

You cannot generate a mikrorachunek without a PESEL or NIP. If you are an employee without a PESEL, your immediate priority is registering for one at your local urząd gminy. Until then, you cannot make tax payments through the mikrorachunek system.

Can I pay from a foreign bank account?

Yes. The mikrorachunek is a standard Polish bank account number (NRB format). Any SEPA transfer or international wire to the correct 26-digit number will work. The transfer title matters more than the originating bank.

Where do ZUS contributions go?

ZUS (social security) has its own payment system entirely separate from the mikrorachunek. ZUS contributions go to your individual NRS account (numer rachunku składkowego) assigned by ZUS, not the tax office.

References

1. Mikrorachunek Podatkowy — Ministry of Finance — podatki.gov.pl
2. Rental Income Taxation (Dochody z najmu) — Ministry of Finance — podatki.gov.pl
3. Regulation on Taxes Paid via Mikrorachunek (Dz.U. 2025 poz. 1305) — isap.sejm.gov.pl
4. Poland — Individual — Other Taxes — PWC Tax Summaries — taxsummaries.pwc.com
5. Tax Guideline for Poland 2026 — Accace — accace.com
6. Taxes of Buying a Property (English) — Ministry of Finance — podatki.gov.pl