The article from Rzeczpospolita provides a detailed calendar of tax payment deadlines for different entities in Poland for January 2026. It specifically mentions the deadlines for corporate income tax (CIT) payments by legal persons, as well as personal income tax payments by individuals engaged in business activities subject to general taxation rules, and from rental agreements. Additionally, it emphasizes obligations for employees regarding tax withholdings on salaries and contracts for work.

Moreover, the article sheds light on specific scenarios involving property companies, where those acting on behalf of real estate firms that have sold shares or similar rights must submit advanced tax payments along with information regarding those payments for tax liability purposes. There is also mention of the requirements for dominant companies that represent capital tax groups to submit advance income tax payments for January 2026.

The implications of these tax deadlines are significant for businesses and individuals involved in Czech’s economic activities, suggesting a need for timely compliance to avoid penalties. The detailed nature of these deadlines reflects the Polish government's regulatory framework aimed at ensuring tax revenue and compliance from various sectors in the economy.