| Tax calculation base in PLN | Tax amounts to |
|---|---|
| up to 120,000 | 12% minus the tax reduction amount of PLN 3,600 |
| over 120,000 | PLN 10,800 + 32% of the surplus over PLN 120,000 |
New tax reliefs
- 4+ relief (taxpayers with 4 or more children)
- relief for seniors (working senior)
- relief for returning taxpayers (transferring their place of residence to the territory of the Republic of Poland)
- historic-property relief (expenses incurred for payments to a renovation fund, conservation work and the acquisition of a historic property entered in the register of monuments)
- relief for investing in ASIs (expenses incurred to acquire or subscribe for shares or stock)
- relief for membership fees paid to trade unions.
In addition, tax deductions in the form of reliefs, including the following, are still available:
- family relief
- relief for young people up to the age of 26
- thermomodernisation relief
- rehabilitation relief
- relief for payments into an Individual Retirement Security Account (IKZE)
- internet relief
- deductions for donations: for public-benefit activities, religious worship, blood donation, COVID-19 prevention donations made by 31 May 2022, and donations deducted under other laws
- abolition relief.
The tax return is prepared through the Twój e-PIT service available on the e-Urząd Skarbowy website. The Twój e-PIT service provides the following tax returns: PIT-28, PIT-36, PIT-37 and PIT-38. Simply log in from any device, 24/7, without leaving home. After checking all the data in Twój e-PIT, approve and send the tax return to the Tax Office.
www.podatki.gov.pl/e-urzad-skarbowy
More information about the new reliefs will be provided in next week's article.
