The biggest benefit of the planned PIT tax reform is the change in the tax table. In addition to increasing the tax-free amount to 30 thousand. PLN, thanks to which PLN 5,100 is deducted from the tax, it is an increase in the tax threshold, from which the tax rate is 32%. up to 120 thousand zloty.
To simplify the calculations, the most important thing is to eliminate the complicated system of calculating the tax-free amount for people with taxable income up to PLN 13,000. PLN and above PLN 85 528. How complicated it is – just look at the current system, see the picture below.
Were it not for the change in the system of paying health insurance – there is no possibility to deduct 7.75 percent from the tax. of paid 9 percent income, the benefits for virtually all PIT payers would be huge. And this is how it works out differently, even with the so-called middle-class relief, which helps to compensate for the huge increase in health insurance premiums in middle-earning groups. The more that it applies only to people on employment contracts – concluded on the basis of the Labor Code.
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