Today, Prime Minister Mateusz Morawiecki and Deputy Minister of Finance Piotr Soboń presented proposed changes to the “Polish Deal”, which are to meet “the opinions of taxpayers and experts”. The regulations are to come into force in July this year (although there is no bill yet).
Below, the proposals for new solutions presented at the press conference:
- 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: the ministry announces “a statutory guarantee that the changes will be beneficial or neutral for taxpayers”;
- 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: PLN 8.7 thousand 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;
- extension of the deadline for the introduction of SAF CIT and PIT – until 2025;
- introduction of a unified system of collecting tax advances, including new rules for applying the tax-free quota for multi-job holders;
- resignation from the discount on monuments from 2023 and the lump sum on untaxed income;
- return to joint settlement with the child in the case of single parents – double free amount instead of a relief;
- a mechanism to mitigate the effects of the reduced impact of 1% of PIT for the PIT sector.