#LowTaxes include, among other things:

  • A reduction in PIT from 17% to 12% for taxpayers taxed under the tax scale
  • Allowing entrepreneurs taxed under the flat tax, lump-sum tax and tax card systems to deduct part of their health insurance contributions from income tax
  • Abolition of the so-called middle-class tax relief,
  • The possibility of choosing taxation under the tax scale again for entrepreneurs who chose the flat tax or lump-sum tax,
  • Restoration of preferential taxation for single parents,
  • An increase in the child’s income threshold determining whether parents may benefit from tax preferences (from PLN 3,089 to PLN 16,061.28 in 2022), while the family pension has been separated from the parent’s income,
  • An increase in the percentage of tax transferred to public benefit organizations from 1% to 1.5%,
  • Standardization of the deadlines for annual PIT returns (forms: PIT-37, PIT-36, PIT-36S, PIT-28, PIT-28S, PIT-36L, PIT-36LS, PIT-39, PIT-38). These returns will be filed between 15 February and 30 April
  • An optional PIT-2 form containing declarations and applications affecting the calculation of the advance tax payment
  • Tax relief for historic buildings in a new form—exclusively for renovation, conservation and repair works, with a new formal condition requiring the renovation to be approved by the historic preservation officer before the relief can be claimed
  • The beneficial provisions that came into force on 1 January 2022 remain unchanged, including the higher tax-free allowance (PLN 30,000) and the higher tax threshold (PLN 120,000).

More information is available at: https://www.podatki.gov.pl/niskiepodatki/

Information about the new tax solutions effective from 1 July 2022 will be available from the Tax Office in Bolesławiec in person, by appointment, or by telephone directly at: 75 6465204, 75 6465256, during office hours.

At the same time, the Head of the Tax Office in Bolesławiec informs that a series of training sessions on the so-called low taxes is planned via the MS TEAMS platform. Interested persons are asked to register their interest by providing their email address at us.boleslawiec@mf.gov.pl by 23 June 2022.