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This is a page for the tag Personal Income Tax (PIT)
Support for flood victims. What can victims count on?
Flooding in Poland and support for victims. A VAT rate of 0% for donations of goods and services, deferred payment of VAT and advance payments on income tax (PIT and CIT), exemption from customs duties, possibility of applying for cancellation or deferral of certain tax liabilities, assistance with loan repayment...
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Cash PIT from 2025 – conditions and rules of settlement
From January 1, 2025, a new option will become available in the Polish tax system for small business owners—the so-called Cash PIT. The amendment to the Polish Personal Income Tax (PIT) Act allows for tax settlement on a cash basis, which means that taxable income will be recognized upon receipt...
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Contribution holidays – a new relief option for micro-enterprises
Starting in November 2024, micro-entrepreneurs in Poland can apply for Social Insurance Institution (ZUS) contribution holidays, a new relief measure allowing them to be exempt from paying ZUS contributions for one chosen month each year. This relief targets those who meet specific criteria and covers selected social security contributions, which...
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A new approach to the taxation of income for seconded employees
For several months, we have observed a trend in the administrative courts’ approach to taxing the income of seconded employees. Until August 2023, the prevailing judicial interpretation was that employer-funded accommodation and travel expenses were considered taxable income for seconded employees, from which income tax advances had to be deducted....
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Reimbursement of lump sum to an employee and income tax
In a ruling dated July 10, 2024, under case number II FSK 1329/21, the Supreme Administrative Court in Poland (NSA) issued a significant decision regarding the interpretation of the Personal Income Tax (PIT) Act. The NSA determined that the tax exemption mentioned in Article 21(1)(23b) of the PIT Act is...
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Accommodation costs of posted employees in the EU do not constitute income
In recent years, the issue of taxation of accommodation costs for employees posted by employers to other EU member states has gained importance. In this context, the judgments of the Supreme Administrative Court (NSA) are crucial, as they clarify that such costs do not constitute income for the employee. The...
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Lump sum for using a private car for local business travel as taxable income (PIT)
In the Polish tax system, there are many categories of income subject to Personal Income Tax (PIT). One such income is the lump sum paid to an employee for using his private car for local business travel. This topic is controversial in both practice and doctrine. The ruling of the...
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PIT reliefs 2024
Deduction covering blood donation purposes The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN 130.00. A litre of blood plasma is valued at PLN 170.00. However, the value of the allowance should not exceed...
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Over 5 million tax returns filed through e-PIT
According to information provided by the Head of the National Tax Administration (KAS), over 5 million declarations have already been filed using the Your e-PIT service. Taxpayers settling their PIT for the year 2023, who have utilized the e-PIT service, have already submitted: 4,442,000 PIT-37 declarations, 241,000 PIT-28 declarations, 107,000...
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“Your e-PIT” service also for entrepreneurs
The “Your e-PIT” service is one of the most popular e-services in public administration. Last year, taxpayers submitted as many as 11.9 million tax declarations using this service. As of February 15, 2024, entrepreneurs will also be able to settle their business activities through the “Your e-PIT” service. This is...
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