The 10 most popular tax reliefs. The tax office discloses data

In 2023, over 25.5 million taxpayers in Poland settled PIT (personal income tax) on general principles – according to the “Information on income tax settlements for 2023” published by the Ministry of Finance. The vast majority, 24.2 million people (94.8 percent), were covered by 12 percent. PIT rate, and in the case of 5.2 percent. an additional rate of 32% applies to income above PLN 120,000. PLN per year.

The government study also includes data regarding: the most popular ways to reduce tax.

Nearly 8.7 million taxpayers took advantage of the opportunity joint settlement of spouses. The most common situation when common PIT settlement is profitable, there are large disproportions in the earnings of the spouses or no income of one of them. Thanks to a joint settlement with a spouse, a person earning over PLN 120,000 PLN per year can avoid paying tax at the rate of 32%.

It is also very popular child reliefwhich was used by over 4.7 million taxpayers (for 7 million children) during last year's settlements. Thanks to it, after submitting the annual PIT declaration, we can count on a refund of the overpaid tax to the tax office. You can deduct PLN 1,112.04 a year from your tax for the first and second child, PLN 2,000.04 for the third child, i.e. in the case of three children, you can gain PLN 4,224.12.

Nearly 1.3 million taxpayers took advantage of it discounts for young people. It involves the exemption from PIT of income from a full-time job or contract obtained by a taxpayer up to the age of 26, up to PLN 85,528 per year.

Another relief most frequently used in settlements for 2023 (over 1.2 million people) was relief for trade unionswhich consists in deducting membership fees by persons belonging to trade union organizations.

It takes fifth place in the ranking rehabilitation relief. Nearly 1.1 million taxpayers took advantage of it. Rehabilitation relief is a countdown from the income obtained, the amount spent on: rehabilitation purposes and goals related to facilitating the performance of life activities. The relief can be used both by disabled people and by people dependent on disabled people.

Data from the Ministry of Finance show that over 567 thousand taxpayers benefited from preferential taxation of income for single parents.

Whereas 481 thousand people entered into PIT relief for donation for public benefit purposes. As part of the relief, you can deduct a total of up to 6%. income/income.

Another popular deduction in Poland is: Internet discount. In 2023, almost 424,000 people took advantage of it. taxpayers. Here you need to remember about the conditions. Firstly, deductions under the relief can only be made in two consecutive tax years, but only if we have not deducted internet expenses before. Secondly, the maximum deduction for a tax year cannot exceed PLN 760.

She's ninth in line thermal modernization relief. Over 338,000 people used it. Poles. The owners or co-owners of a single-family house (also semi-detached or terraced) who have incurred expenses on its thermal modernization are entitled to benefit from it. Moreover, the deduction amount cannot exceed PLN 53,000. PLN in relation to all thermal modernization projects implemented in buildings. It is worth emphasizing that in the case of a marriage, this amount is allocated to each person separately, so a total of PLN 106,000 can be deducted. PLN for thermal modernization relief.

From tenth in the ranking IKZE relief in the settlements for 2023, nearly 245,000 benefited. taxpayers. Individual Pension Security Accounts, or IKZE, have been operating since 2012 and as an incentive to save for retirement the possibility of deducting payments made to them from tax has been introduced. However, transfers to IKZE are subject to a limit depending on the forecast average salary for a given year. For example, in 2024 it amounted to PLN 14,083.20 for entrepreneurs and PLN 9,388.80 for other persons.

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