Zero PIT for families with two children. Plan details


One of the first draft laws, which President Elek Karol Nawrocki intends to submit after swearing in, will be the introduction of zero PIT for families with a minimum of two children. This information was provided by PiS MP Janusz Kowalski. He emphasized that the simplification of the tax system and the support of families are to be the key goals of the new presidency.
According to the CIS, the new tax relief may cover over 2.6 million families, which currently receive 800 plus benefits for two or more children at the Social Insurance Institution.
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Up to 280 thousand PLN per family
The new solution is to be based on the current zero PIT system for large families, i.e. those with at least four children. At the moment, a parent using this relief uses a tax -free amount of 85,000. PLN 528, which gives 171 thousand PLN 56 for both parents. After the changes, this limit will increase to 140 thousand. PLN for each parent, i.e. a total of 280 thousand PLN per family.
Importantly, all parents with at least two children will be able to benefit from the relief, regardless of the amount of income. No income criterion will be introduced. MP Kowalski noted that the purpose of this solution is to encourage Poles to enlarge families.
The new tax relief will not add up with the current tax -free (PLN 30,000) amount or with a relief for children.
A parent with an annual income of 180 thousand. PLN (i.e. PLN 15,000 per month) thanks to the new relief it will have 140 thousand. PLN exempt from taxation. In addition, he is entitled to 30,000 PLN tax -free amount, which means that only 10,000 will remain for taxation. zloty. From this amount, employee tax deductible costs (from PLN 3,000 to PLN 5.4 thousand per year) and social security contributions covered by an employee (a total of PLN 22,000 998 per year) can still be deducted. In practice, this means that such a parent will not pay income tax.
Tax experts estimate that the introduction of a new discount will reduce tax revenues to the state budget by about PLN 18 billion a year. However, according to their calculations, the actual defect may be lower by a third, because some of the funds saved by families will return to the budget in the form of a higher VAT.
VAT will compensate?
MP Kowalski argues that the government can compensate for these losses, more effectively fighting the VAT gap, which is currently PLN 45 billion.
According to the CIS interlocutors from various political groups, the new relief is a pro -family and promographic solution, which means that even MPs from the current ruling coalition may have difficulty rejecting it.
Local governments, whose income depends, among others From PIT influence, they should not be lossy on changes. After the amendment to the regulations, they receive funds from the state budget calculated on the basis of the income of residents, and not the taxes they pay.
The Ministry of Finance has not yet answering questions about the new relief.




