Tax relief for the middle class makes it impossible to settle PIT with the spouse? You used PIT for spouses: what has the Polish order changed? [23.01.2022]

For many years, spouses with differentiated incomes – especially when one resigned from work to look after the house – enjoyed the tax benefit of joint tax filing; In such a case, the income thresholds of the tax scale make it possible to pay the tax office a lower levy. How it was changed by the reform known as the Polish Tax Deal. Will the tax relief for the middle class and the related income thresholds exclude the possibility of using PIT PIT?

Fortunately, the Polish Tax Order did not eliminate the possibility of joint settlements with the spouse, although the legislator did such liquidation in the case of a similar tax settlements single parents with children. Fortunately, it does not exclude the possibility of taking advantage of the marital PIT tax relief as well as the use of the middle class tax relief – although it certainly complicates such a settlement.
Ultimately, however, the tangible tax benefits are most important. When they are finally large enough, you should not regret the money to pay for the services of a tax advisor or accounting office, which will lead you through the meanders of regulations on a straight path to profits from Polish Deal tax reliefs.

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In the case of a taxpayer who settles accounts with the tax authorities himself, the matter is simple when using the middle class tax relief. At the end of the year, he adds up income earned from his employer and / or his own business that qualifies for middle class tax relief, and knows if he is eligible for tax relief, and if so, how much. He will be entitled to it if the total income is between PLN 68,412 and PLN 133,692.
As advised by experts from Skarbiec Law Firm, the right to benefit from the tax relief is not excluded, however, by joint settlement with the spouse, and this gives taxpayers who would not individually have the right to take advantage of it.
The relief for the middle class is available to:

  • •AND. each spouse individually and only to the one whose qualified income after the annual sum is in the range from PLN 68,412 to PLN 133,692,
  • • II. each spouse if, after adding up half of their joint annual qualified income, falls within the range from PLN 68,412 to PLN 133,692.
  • During the year, one of the spouses earned PLN 70,000, and the other PLN 100,000 from economic activity. In this case, each of them is entitled to the relief.
  • One earned PLN 70,000 and the other PLN 135,000. Only the former is entitled to the relief.

The second example shows that it pays off for the spouses to sum up the revenues, because then each of them will benefit from the relief (two reliefs for the middle class in one marriage), because half of their total income, i.e. 1/2 of PLN 205,000, is within the limit relief. Each spouse will therefore be able to apply the allowance for himself, calculating it from the amount of PLN 102,500.

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