The Polish Deal revolutionises personal income taxes (PIT). On the one hand, taxpayers will benefit from an increased tax-free amount but, on the other hand, the rules for calculating and deducting health insurance contributions will change. Many changes also apply to property owners and companies that are not CIT taxpayers.

Change of tax-free amount and tax thresholds


Removing the possibility to deduct health insurance contributions from taxable income


New rules for calculating health insurance contributions by sole traders



Health insurance contributions on salaries for appointments


Relief for the protection of monuments


Relief after returning from emigration


Lump sum on foreign income earned by so-called High Net Worth Individuals


Additional costs for employers who illegally hire employees


Reforms affecting the use of cars


Reforms affected leased buildings and residential premises (applicable from 2023)

Changes in the depreciation rates of buildings and residential premises

Change in taxation rules for income from rental or lease


Reformed regulations on flat-rate personal taxation and liquidation of the tax card


Tax abolition


Changes to the taxation of partnerships that are not CIT taxpayers

The cost of obtaining income from the sale of shares (stocks) in a partnership resulting from the transformation of a company that is not a legal person