Zero PIT (Personal income tax) tax rate for young employees was entered into force on 1 August 2019. Nevertheless, this exemption from income tax is made conditional upon the form of employment as well as income levels. Who can and who cannot benefit from new income tax exemption?
Zero PIT tax rate will be applicable only to persons who have not attained the age of 26 and who at the same time:
Zero PIT tax rate will not be applicable to persons who have not attained the age of 26 and who:
Amendment to the Personal Income Tax Act, which has introduced Zero PIT tax rate, regulates also the limits up to which this tax relief shall be applicable. Thus, the annual income not exceeding the amount of PLN 85 528 shall be exempted from taxation. The only exemption from this rule is the year 2019 in which this tax relief shall be applicable only up to the amount of PLN 35 636,67 and only for the revenues obtained until the date of 1 August 2019.
The Zero tax relief shall not include the following revenues:
See also: Zero PIT for employees and service providers under the age of 26
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