The President signed an act amending the “Polish Deal”. We are waiting for the publication of the act in the “Journal of Laws”. The rules, in principle, enter into force in July.
The most important changes include:
- reduction of the PIT rate from 17% to 12% (under the first tax threshold) for taxpayers settling on the tax scale;
- at the same time, the abolition of “middle class relief”. Note: this change is to be compensated for by a certain possibility of changing the taxation rules during the tax year.
- excluding the health insurance contribution from the tax base, among others for taxpayers who settle with a “flat” tax and a lump sum on recorded revenues – the exclusion from the tax base is to be: 8.7 thousand. PLN for those settling according to the “flat tax”, 50% of contributions paid for those paying the lump sum and 19% for taxpayers paying according to the tax card regime;
- uniform deadline for tax returns for natural persons – 30 April;
- extension of the deadline for the introduction of SAF CIT and PIT – until 2025;
- compulsory social and health insurance for general partners in a limited joint-stock partnership;
- introduction of a unified system of collecting tax advances, including new rules for applying the tax-free quota for multi-job holders;
- return to the rules of joint settlement with a child in the case of single parents, in force before 2022;
- 1.5% instead of 1% of the charge for the PBO sector.