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Taxes 2024. The most important changes (PIT limits, KSeF, local taxes, agricultural taxes, real estate, ZUS contributions, RTV subscription)

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In 2024, we will see a number of changes in taxes and fees. These include ZUS contributions, PIT limits, local taxes and excise duty on alcohol and cigarettes. But not only. Below we explain what changes you need to prepare for next year.

ZUS contributions in 2024

The latest draft of the Budget Act for 2024 of December 19, 2023 maintains the average salary from previous projects – the average monthly salary is to amount to PLN 7,824. Height base ZUS contributions for entrepreneurs it constitutes 60 percent. average salary.

Therefore, it will amount to PLN 4,694.40, and ZUS contributions for 2024 will amount to PLN 1,600.27 (excluding health insurance contributions, calculated separately depending on the chosen form of taxation). In 2023, ZUS contributions amount to PLN 1,418.48. This means an increase of PLN 181.79 per month.

According to inFakt calculations, next year the amount of ZUS contributions will be:

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– pension PLN 916.35 (currently PLN 812.23), – disability pension PLN 375.55 (currently PLN 332.88), – accident insurance PLN 78.40 (currently PLN 69.49), – Labor/Solidarity Fund 115.01 PLN (currently PLN 101.94), – voluntary sick leave PLN 115.01 (currently PLN 101.94).

Large ZUS from January 1, 2024InFakt

In 2024, the health contribution for taxpayers settling on a tax scale or flat tax will amount to at least PLN 381.78 (currently PLN 314.10). This means that these two groups of entrepreneurs will pay a total of at least PLN 1,982 in ZUS contributions per month. Therefore, the annual burden will not be lower than PLN 23,784.60.

Increase in local tax rates, including real estate

In 2024, the maximum rates of local taxes, including real estate taxes, will also increase. However, the final amount of the levy is decided by local governments. The tax on residential buildings in 2024 will amount to a maximum of PLN 1.15 per 1 m2 of usable area (currently it is PLN 1.00).

Some cities and communes have already made decisions on this matter and it is clear that the majority decide to increase rates.

Read also: Property tax. This is how cities raise rates

Agricultural tax 2024

Agricultural tax will increase by 21 percent in 2024, inFakt reported, citing the announcement of the president of the Central Statistical Office (GUS). He added that “this will be the largest increase of all levies in 2024.”

“In 2024, the tax rate will be PLN 224.08 per one conversion hectare, which is PLN 38.95 more compared to the current amount of PLN 185.13. For other agricultural land, the rate in 2024 will be PLN 448.15 per hectare, in compared to PLN 370.25 in 2023, which means an increase of PLN 77.80 per hectare,” inFakt reported.

Read more: How much will agricultural tax increase in 2024? Latest calculations >>>

PIT limits

As we read in Grant Thornton’s analysis, “in 2024, the value of income received by an employee in connection with financing social activities (…) will be free from personal income tax (…) up to a total amount not exceeding PLN 1,000 in the tax year.” It was recalled that “in 2023, the tax-free amount was set at PLN 2,000.”

It was also announced that “in 2024, the following payments will be free from personal income tax:

– recreation organized by entities operating in this field, in the form of holidays, colonies, camps and winter camps, including those combined with study, – stay in sanatorium treatment, in medical and sanatorium, rehabilitation and training and treatment and care facilities, – travel related to this recreation and stay for treatment – children and adolescents up to 18 years of age.

“Subsidies for these purposes, which will be financed by the taxpayer from other sources, will be tax-free up to an amount not exceeding PLN 2,000 in the tax year. In 2023, the tax-free amount was set at PLN 3,000,” experts point out.

Read also: Higher gift relief. Last moments to take advantage

KSeF – National e-Invoice System

“Get ready for a revolution in invoicing,” warns Grant Thornton (GT). According to experts, mandatory from July 1, 2024, “KSeF will force taxpayers to make far-reaching changes in invoicing processes.”

“From 2024, invoicing will generally take place via a dedicated platform. Preparing for KSeF requires adapting systems and internal processes in the company, which will certainly be quite a challenge for taxpayers,” the analysis indicates.

Read also: “Prepare for a revolution” >>>

Minimum tax – a new form of corporate income taxation

From January 1, 2024, “some entities will have to pay minimum tax”. As GT explains, “taxation will apply to companies that incur operating losses or achieve low profitability.”

“However, for the purposes of the minimum tax, the tax result will be calculated on separate principles from the ‘classic CIT’. For example, a number of cost items can be excluded from such a calculation. As a result, not every loss reported in the CIT-8 return will result in the need to pay the minimum tax,” it said. .

Fees for cups and containers

In mid-December, the Regulation of the Minister of Climate and Environment on fee rates for single-use plastic products was published in the Journal of Laws. This is an additional tax imposed on beverage cups and food packaging, which will come into force on January 1, 2024.

“From January 1, 2024, a new fee will apply to entities conducting commercial or catering activities. They will have to collect a fee from their consumers (so-called end-users) when dispensing drinks and food in disposable cups or plastic containers,” says GT .

Fee rates are specified in the regulation. They are:
1) PLN 0.20 – in the case of beverage cups, including their lids and lids;
2) PLN 0.25 – in the case of food containers, including containers such as boxes, with or without lids, used to contain food

Read more about the fees: New tax from January >>>

VAT rates

Due to the December regulation of the Minister of Finance, the validity of the reduced interest rates to 0% was extended. rates VAT for basic foodstuffs until March 31, 2024.

“If there are no new regulations extending the 0% rate on the above-mentioned food products from Annex 10 to the VAT Act, VAT rates will return to 5% from April 2024.” – says GT.

Assistance to victims of the effects of hostilities in Ukraine

“Until December 31, 2023, the tax rate reduced to 0% applies to: donations of goods; free services – for purposes related to helping victims of the effects of hostilities in the territory of Ukraine,” writes Grant Thornton.

He emphasizes that “if there are no new regulations extending the 0% rate into the new year, from 2024, donations to victims of the war in Ukraine will no longer benefit from preferential taxation at the 0% rate.”

Excise tax increase in 2024

Excise tax increases are consistent with the so-called road map adopted by the government in 2021. This concerns the schedule of increases in excise duty in 2023-2027 on: ethyl alcohol, beer, wine, fermented beverages and intermediate products by 5% every year; cigarettes, smoking tobacco, cigars and cigarillos, innovative products and dried tobacco by increasing the quota rate by 10% every year.

The government also presented a simulation of the expected increase in product prices in individual years. These calculations showed that in 2024, a half-liter bottle of vodka would contain 40 percent. the price of a 0.75-liter bottle of dry wine may go up by 9 groszy, a half-liter can of beer by about 4 groszy, and a pack of cigarettes may increase by about 99 groszy.

TV license fee – rates in 2024

The RTV license fee is a fee charged for public television and radio.

The regulation of May 10, 2023 states that the basic monthly RTV subscription rates for 2024 will be:

– for using a radio receiver – PLN 8.70 (if the subscriber pays the fee each month, then the fee for a 12-month period will be PLN 104.40); – for using a television or radio and television set – PLN 27.30 (if the subscriber pays the fee every month, then the fee for a 12-month period will be PLN 327.60).

Receiver users who pay the subscription fee for the entire year by January 25, 2024, receive a 10% discount.

Main photo source: Grand Warsaw / Shutterstock

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