Changes in PIT for families and companies. Here are the details of the project of President Nawrocki

Increasing the tax threshold from 120,000 PLN up to PLN 140,000 PLN and the introduction of zero PIT for income up to 140 thousand. PLN in the case of parents of at least two children assumes the presidential draft amendment to the Personal Income Tax Act published on Monday.

On Monday, the presidential draft amendment to the Personal Income Tax Act and some other acts appeared on the website of the President of the Republic of Poland. President Karol Nawrocki signed it on Friday in Kolbuszowa in Podkarpackie.

According to the project, the income tax (PIT) is to be 12 percent. minus the reduction amount of PLN 3,600 at the tax calculation basis to PLN 140,000. PLN per year. In the event that the base is higher than 140 thousand. PLN, the tax would be 13 thousand PLN 200 plus 32 percent from the surplus.

The project also assumes that in In the case of a parent, at least two children, the amount reducing tax for people with income below 140 thousand. PLN will amount to PLN 16,000 800 PLN. In the case of people with income over 140 thousand PLN tax – as before – would amount to 32 percent. from the surplus. The proposal would also apply to, among others foster parents and legal guardians in whom children live, and in the case of adult children studying – including parents performing maintenance obligation.

As indicated on the website of the President's Chancellery, After the changes, the family with at least two children would not pay income tax to the level of 280 thousand. PLN income (PLN 140,000 per each parent).

Changes also in company taxes

In addition, in the draft amendment, the president proposed a change in a number of other tax laws, including Tax Code. The document has an increase in the amount of additional tax liability, which is imposed by the tax authorities in the case of applying provisions regarding counteracting tax avoidance. The draft also assumes a change in the Act on the National Tax Administration. It was proposed that corporate income tax (CIT) taxpayers, whose average annual revenues for the last three years exceed PLN 5 billion, be subject to customs and tax control in the field of transfer prices at least once every three years.

According to the project, the minister competent for public finance in consultation with the head of the cash register every year (by June 30) would have to be provided in the Public Information Bulletin of Public Finance Income for VAT (VAT) tax (VAT) for the previous year. The president's proposal provides for changes to the attachment to the VAT Act containing a list of goods and services covered by the so -called a mechanism of divided payment. This list would include Raw sunflower oil or road transport of goods by cars-blacks.

The project did not attach justification or assessment of the effects of regulation. The estimated cost of the proposed changes would not be indicated.

According to Grant Thornton's estimates, On the introduction of the Zero PIT proposed by President Karol Nawrocki for families with at least two children, the most wealthy would gain the most. People with a minimum wage would benefit about PLN 75 per person, i.e. it would be PLN 150 per family per month. In turn, persons receiving the average salary would save about PLN 500 per month per person, i.e. about PLN 1,000 in the case of a family, provided that both parents earn such income. In turn, people with a salary of 15,000 They would gain PLN 1,400 per month (17,000 per year).

As Michał Myck calculated last week from Cenea in an interview with PAP, a zero PIT proposal for parents of two children to the threshold of 140 thousand. PLN for the budget is a cost of almost PLN 16 billion a year. In addition, raising the threshold to 140 thousand. PLN for all those settling according to the scale would raise the costs of proposals by another PLN 3 billion a year.

According to the project, the novella would come into force from January 1, 2026 (PAP)

BPK/ MMU/