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.
From the official guide of the Ministry of Finance:
Can I take advantage of the spouses’ joint tax return and middle class relief?
“Yes. It is possible.
If the spouses submit an application for joint taxation of income (as a consequence, a joint tax return), each spouse may take advantage of the middle class relief, provided that half of the annual total income from employment of both spouses falls within the range of revenues from PLN 68,412 to PLN 133,692 or that spouse (also each of them) whose income is within the indicated range. “
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