President Karol Nawrocki wants to introduce zero PIT for families who have at least two children and a higher first tax threshold. The analysis of the Grant Thornton advisory company indicates that the introduction of these changes would gain the most … most wealthy.
Two weeks ago, President Karol Nawrocki signed a legislative initiative called “Pit Zero. Family on the plus side”, then submitted an appropriate bill. According to his proposals, parents of at least two children would not pay personal income tax (PIT) up to 140 thousand zloty. This means that two parents could use a free amount of 280,000 a year. zloty.
– We must build the strength of the Polish middle class and those who are ambitious – The president spoke during the signing ceremony of the bill.
Karol Nawrocki suggests raising the threshold
In his opinion, the tax threshold should be raised to 140 thousand. PLN to “Do not throw into one bag and one pool with millionaires” ambitious people.
The presidential project assumes raising the tax threshold from the current 120 thousand. zloty by 20 thousand PLN up to PLN 140,000 zloty and income tax exemption for parents at least two children. How does Karol Nawrocki argue his proposal?
– In the face of growing demographic challenges and a dynamic increase in living costs, it is necessary to create legal solutions that are realistically supporting Polish families, in particular those raising children. Strengthening the financial condition of families by properly adapting tax regulations is an important element of the state's pro -family policy. Reduced and preferential solutions in the tax system constitute expression of appreciation for the role of parents in the education of the young generation, At the same time, they allow better to secure the needs of children and provide them with proper development conditions ” – said the president.
I will consistently repeat that Polish families can count on the support of the Polish president, and the release from PIT parents of two and more children is not only my promise, but also my duty to the duration of Poland and the independence of the Polish state. That's why today in … pic.twitter.com/cbecinnqm
– Karol Nawrocki (@nawrockikn) August 8, 2025
1000 plus: Who is a new benefit for?
The tax relief proposed by the President would include parents of children up to 18 years of age, and in the case of children studying and non -eating income – up to the age of 25, provided that in a given tax year: in a given tax year:
- performed parental authority,
- they have performed function of legal guardian – if the children lived with them,
- they celebrated function of a foster family on the basis of a court decision or contract concluded with the staroste or
- they performed on them maintenance obligation – In relation to adult but still learning children.
In the case of a parent at least two children, the amount reducing tax for people with income below 140,000. zloty would be 16.8 thousand PLN (instead of the current PLN 3.6 thousand). For people with income over 140 thousand PLN tax – as before – would amount to 32 percent. from the surplus.
According to information published on the President's website, it is estimated that thanks to the introduction of the above relief “in the average Polish family portfolio, an average of PLN 1,000 may be per month”. That's why the program It is often referred to as 1000 plus.
Who would be excluded from the support proposed by the president? The program would not include people:
- the least -paid, with income below the tax -free amount,
- having only one child,
- childless,
- settling their income with a flat tax.
Pit zero. Who and how much could he use?
Who would gain the most on the proposed changes? This was decided by the advisory company Grant Thornton. For this purpose she carried out Analysis of benefits for individual groups of taxpayers in a situation if the presidential initiative was adopted. Conclusions? The calculations show that this people with above average income would be the greatest beneficiaries of this solution.
“Such an effect would be, moreover, consent with the slogan preached by the president to” give space for middle class development ” – we read in the research report.
The analysis carried out by Małgorzata Samborska, a tax advisor from Grant Thornton, shows that people with a minimum wage would benefit at the level approx. PLN 75 per person – So PLN 150 per family per month. On the other hand, taxpayers who receive average salary would gain tax approx. PLN 500 per month per personi.e. approx. PLN 1,000 per family. Another analyzed group is people receiving a salary of 15,000. zloty. They would gain on PLN 1,400 per month per person (17,000 per year).
Pit zero. Family a plus [WYLICZENIA] 🔴
On Monday, a bill was published on the initiative @PREZYDENTPLaccording to which parents raising at least two children would not pay personal income tax (PIT) up to PLN 140,000. PLN annually for each … pic.twitter.com/rh9WZP90xe
– Grant Thornton Polska (@GrantTHorntonpl) August 12, 2025
“If the free amount was PLN 140,000, taking into account the right to flat -rate costs and deducting ZUS contributions, the tax would only appear with income oscillating around 14,000 gross per month. And therefore those who earn below this amount would not pay him at all” – emphasize the authors of the report.
Zero PIT: the least earners will not benefit
Analysts emphasize that the increase in the free amount to 140 thousand. PLN would mean PLN 90,000 PLN not taxed at a rate of 12 percent. and 20 thousand PLN not taxable at 32 percent. The maximum benefit would therefore be 17.2 thousand. zloty. Even more would have a chance to save an entrepreneur who settled with a flat tax 19 percent. In their case The maximum benefit would be 26.6 thousand. zloty – results from the calculations of Grant Thornton. The report emphasized that the initiative “Pit zero. Family on plus” would not benefit, with income below the free amount.
“If the relief was introduced, it could cause the polarization of society to deepen. We now have 800+, parents can benefit from a pro -family relief, and those who raise at least four children, also have the right to the so -called” 4 plus “relief, and thus exemption of revenues from each parent to PLN 85,528.” – we read in the report.
Since when could it be 1000 plus
Pursuant to art. 6 of the draft Act of the Family 2+2 from the new preference in the settlement of income tax could benefit for the first time as part of the settlement of revenues obtained from January 1, 2026, So in 2027
Experts, including the authors of the Thornton grant research, indicate the high costs of the solution, which – according to the president's proposal – would be financed from the sealing of the tax system in the field of VAT and CIT.
“However, the cost of the program is huge. The Ministry of Finance estimated that The cost of introducing such a relief even at PLN 30 billion a year. The Chancellery of the President indicates PLN 14 billion, Which is still a very high amount, impossible to achieve only from the sealing of the tax system. In addition, in the light of the Poland's embodiment, the procedure of excessive deficit by the European Commission, all expensive tax proposals are not very real to introduce in the coming years. Therefore, they should be treated more as An element of a political game than a real legislative plan “ – emphasize the authors of the report.
They also have doubts about the impact of such a relief on an increase in fertility, as President Nawrocki said. They point out that Introduction in 2022 relief for families 4+ It did not translate into a noticeable increase in the number of such families.
“If the project is addressed to young people who currently do not have children yet, and its goal is to encourage them to make a decision on parenting, it is the perspective of tax exemption only after the birth of the second child it may seem too distant to them “ – emphasized in the report.
The Minister of Finance and Economy Andrzej Domański in an interview with Polsat News confirmed that the cost of implementing the presidential project is estimated at approx. PLN 30 billion. He added that “almost all of the profits from this solution would reach 20 % of the best -earners.”
– This is not the policy we would like to conduct – emphasized Minister Andrzej Domański.
What next with a zero PIT proposal for families
The presidential project was directed to give opinions on the Sejm Legislative Bureau, the Expertise Office and the assessment of the effects of regulation and for public consultations, in which everyone can submit their comments to it. Consultations will last until September 11.
