As in previous years, also in 2023 some income will be regulated by the Your e-PIT service. The taxpayer’s unchanged PIT-37 return will automatically be accepted on May 2, 2023. In this case, filing the return will not require any taxpayer activity. As before, the declaration can also be completed in writing. Those with an overpayment will be able to accept their annual tax return online from February 15 and wait for a speedy refund of the overpaid tax.
Summary
PIT-36 or PIT-37 tax returns for 2022 will be filed next year from February 15 to May 2.
- Persons whose annual tax settlement with the so-called If Middle Class Relief turns out to be more favorable than the Low Tax settlement will receive a refund of the tax difference from the tax office.
- The taxpayer does not have to calculate the difference himself or determine a more favorable liquidation method: the National Revenue Administration will do it for him.
- Upon settlement of its PIT, the taxpayer will submit PIT-36 or PIT-37 in a single version. As before, it will settle individually, together with a spouse or as a single parent.
As in previous years, also in 2023 some income will be regulated by the Your e-PIT service. The taxpayer’s unchanged PIT-37 return will automatically be accepted on May 2, 2023. In this case, filing the return will not require any taxpayer activity. As before, the declaration can also be completed in writing.
In the settlement for 2022, the taxpayer will not take into account the relief for the middle class, repealed on 1 July this year. The tax is calculated on the total annual income according to the tax scale with a rate of 12%, a tax-free amount of PLN 30,000. PLN and with an income threshold of PLN 120,000. zlotys. For the deductible beyond this amount, the rate of 32% will be applied. tax.
For some taxpayers, a settlement with relief for the middle class may prove more favourable. According to estimates by the Ministry of Finance, it could be 1 person in a thousand.
