The President has signed Polish Deal 2.0
The President has signed the amendment to the tax part of the Polish Deal. The new regulations will come into force already on 1 July 2022.
Among other things, the amendment lowers PIT from 17 per cent to 12 per cent for taxpayers on the scale, and allows entrepreneurs on a flat tax, lump sum and tax card to settle part of the health premiums in income tax. The act also gives the opportunity to those entrepreneurs who have opted for a flat tax or a lump sum tax to choose again the settlement according to the tax scale.
In addition, the act restores preferential settlement for single parents of children under the pre-2022 rules.
Public benefit organisations are also to gain, as the amendment increases the percentage of tax transferred to public benefit organisations from 1 per cent to 1.5 per cent.
What else will change? Among the novelties, we can mention e.g:
– reduction of the deadline for annual PIT returns (forms: PIT-37, PIT-36, PIT-36S, PIT-28, PIT-28S, PIT-36L, PIT-36LS, PIT-39, PIT-38). These returns will be filed from 15 February to 30 April;
– optional PIT-2 template, which will contain statements and applications influencing calculation of the advance payment;
– changes in the relief for monuments.