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Polish Deal – proposed changes in tax brackets and personal tax exemption amount


by Anna Kościelny

10 August 2021


One of the modifications announced in the Polish Deal is about the calculation of the new tax bracket and a new personal exemption amount which is deductible from income tax.

The tax-exempt amount will be 30 thousand zloty.

The new tax-exempt amount means that income of up to 2,500 zloty a month will not be subject to PIT. Only the surplus above that amount will be taxable.

Another significant change announced in the Polish Deal is a higher tax bracket.

According to the New Deal, the tax bracket is to increase significantly – to 120,000 zloty.



Furthermore, the bill provides for a new PIT relief. It will be available to middle class workers hired under contracts of employment whose annual earnings range from 70 thousand to 130 thousand zloty.


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Anna Kościelny

Tax adviser (Poland)

Senior Associate

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