The government has adopted Polish Deal 2.0
The Council of Ministers, at its meeting on 22 April 2022, adopted an amendment to the Polish Deal regulations. Most of the amended regulations are to come into force as of 1 July.
The amendment of the regulations, which were introduced at the beginning of 2022 as part of the tax package of the Polish Deal, was inevitable, especially in areas that introduced a lot of problems in practice. These areas include the new rules for accounting for health contributions, the middle class relief or the so-called monuments relief. Some regulations have already been amended, e.g. in the area of health contribution. However, now the Ministry of Finance has decided on greater changes. The draft of the relevant regulations is already after the consultation stage and will be discussed by the government today. The Ministry of Finance calls the package of changes “Low taxes”.
Among the most important changes, it is worth mentioning: the PIT rate has been lowered from 17 per cent to 12 per cent; the so-called middle class relief has been abolished, with a guarantee that the change will be favourable or neutral for taxpayers; limited deduction of health contributions paid from the tax base by entrepreneurs on a flat tax, lump-sum tax and tax card; the return to single parent settlement with a child; the compensation mechanism for Public Benefit Organisations (OPP); the repeal of the so-called tax abolition; postponement of the deadline for JPK PIT and CIT.