High tax refund for spouses. Check before the tax office does it
On one of the Facebook groups, the spouses shared information that they had filed their taxes together for the first time and had over PLN 5.5 thousand. PLN of tax to be refunded. On the one hand, there is joy and positive surprise, but on the other hand, there is fear as to whether such a refund is “legal” and whether everything has been accounted for correctly. So it's worth checking it out. It happens that spouses first receive money and then have to pay several thousand zlotys to the tax office.
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Can spouses really get this much PIT refund?
Yes, a high PIT refund for spouses who file jointly should not be surprising. Of course, this is possible under certain conditions and when the spouses have met the conditions provided for in the Personal Income Tax Act.
According to experts' calculations the maximum profit from a joint settlement for spouses can be up to PLN 27,000. PLN 600.
Why can refund amounts for spouses be high?
— When one of the spouses reached PLN 270,000 PLN or more of income from an employment contract taxed according to the tax scale, and the other person did not earn any income during the year, the profit from joint settlement may amount to a maximum of PLN 27,000 for the spouses. PLN 600 – Łukasz Rutkowski, manager at Vialto Partners, explained to us.
If the spouses settled separately in such a situation, then:
- a spouse who did not earn money would not be able to use the tax-free allowance (PLN 30,000),
- a spouse who earned PLN 270,000 PLN of income, he would have to pay PLN 27,000. PLN 600 tax for 2025.
Thanks to joint settlement:
- they have double the allowance (2 x PLN 30,000),
- both tax their joint income at a rate of 12%. PIT,
- a spouse with a high income does not fall into the 32 percent rate.
This is where the profit from the joint PIT settlement comes from.
Of course, if one of the spouses had, for example, PLN 180,000 PLN of income, and the second one PLN 70,000. PLN, and the employers charged standard employee costs (PLN 3,600 per year) and deducted ZUS contributions (these amounts are subtracted from the PIT income), the profit from the joint settlement and the PIT refund will be lower than the maximum, but the joint settlement will still be profitable (the profit/return is over PLN 6,000).
When is it profitable to file a joint tax return for spouses?
Joint settlement of spouses it pays off in three cases. Basically, these are situations where there are large disparities in income. The bigger it is, the bigger the profit.
Firstly Joint settlement of spouses is profitable when one of the spouses has achieved income (after all deductions) exceeding PLN 120,000. PLN, so it is taxed at 32%. PIT rate, and the second spouse achieved income (after deductions) below the threshold of PLN 120,000. zloty.
Secondlywhen one of the spouses achieved income (after all deductions) exceeding PLN 120,000. PLN, and the second spouse had no income at all.
Thirdlywhen one of the spouses earned less than PLN 30,000. PLN, so he cannot deduct the tax-free amount on his own, and the other person received income above PLN 30,000. PLN and in total they have less than 120 thousand. PLN of income.
When does it make no sense to file joint accounts?
— In case when the spouses, after applying all the deductions they are entitled to from their income, obtain an income of PLN 120,000. zloty (each spouse), the joint tax return will be essentially neutral for them, and the tax will be the same as when submitting two separate, individual tax returns – Łukasz Rutkowski explained to us.
Spouses Therefore, they will not benefit from a joint settlement when: :
— the income of both will be in the range of PLN 30,000. PLN up to PLN 120 thousand zlotyand also
— the income of both will be higher than PLN 120,000. PLN – then they will both share 32%. tax, and joint settlement will not change anything.
How to check if spouses have settled correctly
If spouses have doubts about whether the high refund amount is correct, they should do three things first:
- check whether the correct data has been entered into the PIT (in the case of an employment contract – from PIT-11),
- check whether they meet the conditions for joint PIT settlement,
- check whether the tax has been calculated correctly.
What conditions must spouses meet to settle PIT jointly?
Conditions were listed in art. 6 section 1-3a of the Personal Income Tax Act. All of them must be fulfilled together.
First, you must remain married — including in the case where the relationship was concluded during the tax year and lasted until the end of 2025.
Secondly, you must have joint property.
Thirdly, both Poles who settle their income in the country can benefit from the preferences (so-called tax residents), but also the so-called non-residents, i.e taxpayers from abroad, provided they meet additional conditions (listed in Article 6(3a) of the Personal Income Tax Act).
Fourthly, spouses must settle PIT according to general PIT rules. Therefore, they can conduct business taxed at the PIT scale. Spouses cannot file jointly if at least one of them taxes their income at 19%. flat tax or lump sum income. However, the joint settlement is not eliminated by income from private rental taxed at a lump sum.
Fifthly, you need to submit an application for joint taxation of income on the PIT-37 form.
How do we calculate tax in the case of joint tax return for spouses?
Firstly we calculate the income of each spouse and deduct amounts reducing the income (ZUS contributions, tax reliefs, etc.).
Secondly we add the spouses' income.
Thirdly we divide them by two.
Fourth we calculate the tax according to the tax scale.
Fifth We multiply the calculated tax by two.
If you do not want to calculate and verify your spouse's tax yourself, you can use free PIT filing software.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
