If changes enter into force, about 25 million taxpayers will benefit from the PIT rate reduction. For persons with income exceeding PLN 85,528 per year, the existing PIT rate of 32% will be maintained.
Currently, the basic employee tax deductible costs amount to PLN 111.25 per month and no more than PLN 1,335 per year. After the changes, the amounts will increase to PLN 250 and PLN 3,000 per year, respectively.
Annual tax deductible cost | Currently | Rates planned from 1 January 2020 |
Basic rate | 1335,00 | 3 000 |
Rate for commuters | 1668,72 | 3 600 |
Rate for persons with more than 1 job | 2 002,05 | 4 500 |
Rate for commuters persons with more than 1 job | 2 502,56 | 5 400 |
Both amendments will apply to revenue accruing from 1 January 2020.
Payroll outsourcing – find out how we can help!
Hrubieszowska 2
01-209 Warsaw
Poland
+48 22 295 32 00
contact@ca-staff.eu
NIP: 526-001-29-88, KRS: 0000028831,
REGON: 012548510. The District Court for the
capital city of Warsaw, XIII Commercial Division