The most important tax changes of the Polish Order 2022 – Summary

In previous news and articles, we have already mentioned the upcoming changes for entrepreneurs related to the introduction of the so-called Polish Deal. In this article, we decided to summarize and complete them.

The most important changes that await us from next year include:

• Increase of the tax-free amount to PLN 30,000. PLN (European level) for everyone, regardless of earnings.
• The tax threshold increased to 120 thousand. PLN. The number of people paying 32% tax will be cut in half.
• Retirement pension without tax up to 2.5 thousand. PLN
• Flat rate reduction – For doctors, dentists, nurses, midwives and engineers, the flat rate will drop from 17% to 14. For IT, programmers and other IT professionals, the rate will be reduced from 15% to 12%.
• Changes in health insurance premium (detailed below) *.
• Lowering the taxation of small CIT payers with PIT and CIT from 25 to 20%.
• Relief for IPO along with relief for investments in stock exchange debutants.

Changes in the health contribution *

For entrepreneurs who settle accounts according to general rules, the health insurance premium will be 9% of income (as for employees). It will also not be deducted from the tax. Entrepreneurs on flat tax will pay a health insurance contribution of 4.9% of their income. For entrepreneurs paying a lump sum, the health insurance premium will be 9%, which will be calculated on the basis of:

• for companies with annual revenues of up to 60 thousand. PLN monthly health insurance contribution will be 60% of the average salary,
• for revenues up to 300 thousand. PLN 100% of the average salary,
• for higher than 180% of the average salary.

For taxpayers paying the tax card, the health insurance contribution will amount to 9%. It will be calculated from the minimum wage.