The topic of tax on tutoring is one of the questions most often asked by tutors and students who want to start earning online. The good news: the formalities are simpler than they seem.
Is tutoring a business activity?
Not necessarily. If you tutor regularly but on a small scale, you can settle it as “income from activity performed personally” in the annual PIT-36 return, without setting up a company. That is how most tutors in Poland settle it.
A business becomes justified when income is regular and high – then a 19% flat tax (as of 2026) may be more favourable than the tax scale and it is worth considering a sole proprietorship. Compare both options with an accountant.
The subjective VAT exemption
Tutors who did not exceed the statutory turnover limit in the previous year are exempt from the obligation to register as a VAT payer. Check the current limit in the regulations or with an accountant. What is more: tutoring is an educational service, so even if the limit is exceeded they can use the objective VAT exemption.
Income tax on tutoring
You tax tutoring income according to the tax scale, which has two thresholds (12% and 32%, as of 2026). Check the threshold and the tax-free allowance for the given year at podatki.gov.pl.
With lower income, the tax-free allowance can significantly reduce the effective tax rate.
A student tutor and taxes
People under 26 benefit from the PIT-0 relief: income up to the statutory annual limit is exempt from income tax. If you tutor and are under 26, within that limit you pay no income tax on tutoring.
Remember: the relief concerns income tax. If you set up a business, ZUS contributions accrue straight away, regardless of age.
A tutor employed full-time
A person employed full-time can earn extra through tutoring without asking the employer for consent (as long as the contract does not contain a non-compete clause). Tutoring income is added to the income from the job and settled together in the annual PIT.
If total income exceeds the threshold of the tax scale, the tutoring part goes into the higher rate (32%, as of 2026). It is then worth considering a business with a 19% flat tax (as of 2026).
What about documents and invoices?
Sprelli settles with tutors by bank transfers. The documentation of transfers is enough to show income in a tax return. If a student needs an invoice (e.g. as a business deducting training costs), you can issue one by hand or through a simple online invoicing program.
When is it worth taking an accountant?
If your annual income from tutoring is high, a consultation with an accountant is an investment that usually pays for itself: they will point out the optimal forms of taxation and deductions (equipment, internet, teaching materials) and help you avoid mistakes. At lower amounts, settling yourself through e-PIT is simple, free and takes a dozen or so minutes.