Income taxes
CIT-8: what is it?
Annual corporate income tax return
CIT-8 is the annual tax return of companies (for example limited liability companies and joint-stock companies). It is filed by the end of the third month after the tax year.
Key answers
- What it is
- The annual return of a corporate income tax payer: income or loss for the tax year and the tax due.
- Who it affects
- CIT payers, such as limited liability companies, joint-stock companies and limited partnerships. Partners of civil and general partnerships and sole proprietors usually settle in PIT.
- When
- By the end of the third month of the year following the tax year, i.e. 31 March for a calendar year. The tax for the year is due by the same date.
- Where
- Electronically to the tax office through e-Deklaracje or e-Urząd Skarbowy. The return is signed by authorised persons.
How it works in Zaksio
Zaksio prepares a CIT-8 draft from the accounting data. It is worth checking the draft with your accountant before filing.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: CIT
