At the end of the presidential campaign, we look at the tax proposals of candidates applying for the highest office in the state. Although the president does not have a direct impact on the shape of the tax system, his declarations and draft laws allow you to better understand the approach to the economy, public finances and state -state relations.
In the context of the upcoming presidential elections, a key element of political programs of both candidates are tax policy proposals. Karol Nawrocki and Rafał Trzaskowski presented different visions that can have a significant impact on the finances of Poles and entrepreneurs.
Catastral tax, but without raising taxes
We take a catastral tax first. On the website of Nawrocki's election staff, we will read that the Law and Justice candidate intends “enter the principle in the Polish Constitution prohibiting the introduction of catastral tax from the apartments and houses of Polish families. “At the same time, during the presidential debate organized by the Super Express, the PiS candidate declared the introduction of catastral tax from the third and each subsequent apartment. This took place before the first round of presidential elections. In the second debate Nawrocki believed that the catastral tax should apply from 10 or 20 apartments.
Then, during a conversation with Sławomir Mentzen, Karol Nawrocki signed up to all declarations of the Confederation candidate. One of the points is the lack of tax increases in Poland. Bogdan Rymanowski referred to this thread in an interview on Radio Zet. The editor asked Adam Bielan, a member of Nawrocki's election staff about this issue – whether the statements are not contradictory. According to Bielan, the introduction of cadastral tax on the third property and the signing of the Mentzen tax declaration is not excluded.
Rafał Trzaskowski's staff in response for a lighthouse keeper prepared by the Citizenship Education Center He indicated that the Civic Coalition candidate Is opponent of introducing catastral tax.
Higher free amount, PIT Families and a change of second threshold
Karol Nawrocki in his program announces counteracting tax increases. Proposes an introduction zero income tax (PIT 0%) for families with at least two childrento annual income 140 thousand PLN for a parent. There are also plans Increasing the second tax threshold to 140,000 zloty and the abolition of the so -called Belka tax on capital gains to the same limit.
The pro -family demands of Karol Nawrocki would also apply to entrepreneurs settling with a flat tax (19%) and a lump sum on recorded revenues. At the same time, the candidate does not provide details about how he intends to capture the relief for “lump sums”. In the case of this group, the amount of 140 thousand PLN income would be identical to the income or tax base. The candidate wants to finance the tax relief from the VAT gap.
In turn, Rafał Trzaskowski focuses on improving the relationship between taxpayers and the tax administration. Proposes to introduce tax settlements that would allow entrepreneurs to flexible negotiations of repayment of liabilities to the tax authorities. It also emphasizes the necessity treating taxpayers with the presumption of innocencewhich means that in case of doubt, decisions should be made in favor of the taxpayer. An important element of his program is also Increasing the number of general interpretations issued by the Ministry of Financewhich is to facilitate the understanding and application of tax regulations.
Rafał Trzaskowski is another key proposals Increasing the income tax -free amount to 60,000 PLN per year. This solution would bring relief to a wide group of taxpayers and realistically increase disposable income, especially people with low and medium income. Trzaskowski, however, did not provide detailed calculations regarding the budget effects of this solution or the plan to finance it. Increasing the tax -free amount is one of the hundred specifics. The candidate of the Civic Coalition emphasized that he would be a “guarantor” that the exchange would be introduced into the tax system.
Unlike Nawrocki, Trzaskowski did not propose specific tax reductions (apart from increasing the free amount) or pro -family reliefs. His approach focuses primarily on simplified and improving the tax system and the support of entrepreneurs in difficult financial situations.
Poland should introduce tax on digital giants
Poland should introduce Digital giants tax (International companies conducting activities addressed to Polish users on the Internet), in response to the Trzaskowski Staff in response for the lighthouse keeper. The commentary emphasized that large companies should pay taxes, just like any other Polish or foreign company. It is a matter of equal competition of II healthy principles in the economy.
Karol Nawrocki has no opinion on this matter. Staffs pointed to this answer, commenting that everything depends on the context of this tax. “Introduction can have only one effect: an increase in the costs of services for Polish users. All companies should pay honestly CIT and instead of introducing another new tax, you should ensure the honest paying of applicable taxes by foreign corporations” – it was said.
Return to 22 percent VAT rates
One of the proposals of Karol Nawrocki is “VAT reduction to 22 %”. In fact, this is associated with the restoration of the provisions in force until 2010. The candidate for the office of president declares that on the first day of office on August 6, 2025, he will submit a bill reducing the basic VAT rate from 23 percent. up to 22 percent
However, currently in the scope of changing the rates of tax on goods and services is the responsibility of the Minister of Finance. Pursuant to Article 146EF of the VAT Act: “Minister competent for public finance will announce, by way of an announcement, in the Official Journal of the Republic of Poland “Monitor Polski”, end of the period of tax ratesreferred to in para. 1, by October 31 of the year, for which the conditions set out in para. 1. “It is worth emphasizing that currently the mechanism of determining VAT rates is associated with the amount of expenditure incurred for defense.
Inheritance without tax
Another proposal of Karol Nawrocki is the announcement of the introduction of a constitutional guarantee of inheritance without tax. The candidate declares that he will propose to enter the principle of enabling the Polish Constitution transferring assets from generation to generation without fiscal loads. This solution would ensure legal stability and protection of family property, regardless of future statutory changes. However, Nawrocki did not present how such a record would function in relation to current tax regulations, especially in the context of large inheritance or donations.
Currently, in Polish tax law there is a donation exemption for the immediate family, i.e. people in the so -called zero tax group. Perhaps the PiS candidate plans to extend the existing group of released. At the moment, no details of the solution were presented.
