Summary of tax changes

Since July 1st, new changes in the tax sphere have come into force that will have a significant impact on the activities of companies and taxpayers. In this blog post we would like to briefly summarise them for you.

• Decrease in PIT from 17% to 12% for taxpayers on the tax scale.
• Settlement of a portion of health premiums in income tax for entrepreneurs on the flat tax, lump sum and tax card. The new deduction will not be available to tax scale taxpayers.
• Elimination of the middle class allowance.
• Unification of annual PIT return deadlines for all forms by 30 April. These returns can be filed between 15 February and 30 April. In addition, a uniform PIT-2 template is available, which will include statements and applications that affect the calculation of the advance payment.

The tax-free amount remains unchanged; it is still PLN 30 000 per annum. The higher tax threshold is still PLN 120 thousand.

As of 1 January 2023, it is planned to apply the tax-free amount to 3 payers (employers, principals, ZUS). This means that from the next year it will be possible to authorise up to 3 of the said payers to reduce PIT advances (by an amount of PLN 3600).