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Polish Deal – changes in flat-rate personal income tax


by Monika Spotowska

27 August 2021


The Polish Deal is going to bring us big changes in the flat-rate personal income tax.

Ten flat tax rates to apply from 1 January 2022

There will be two additional flat tax rates from 1 January 2022: 

The new lower rates have been envisaged for the following industries:


  • 14% – building, medical and technical professions (currently 17% or 15%);
  • 12% – IT (currently 15%).

Despite the lower tax rate, governmental levies are expected to rise. The health insurance contribution should make up one-third of the applicable tax rate and will not reduce the payable tax.

Private tenancy subject only to flat-rate tax

The Polish Deal foresees that natural persons renting out flats as part of the so-called private tenancy will be no longer entitled to account for tax according to general rules. Income from private tenancy will be taxed according to uniform rules, that is, at the flat rates applicable to recorded income (8.5% up to 100,000 zloty and 12.5% above 100,000 zloty).

Tax card abolished

According to the Polish Deal programme, only persons who currently account for their taxes using the tax card (karta podatkowa) will be allowed to use this form of taxation in 2021.

However, some doctors, including dentists and veterinarians, who have become entitled to use the tax card in 2021 will lose this right in 2022.

Electronic books of account

Persons accounting for income tax at flat rates will also become obliged to file their tax records with tax authorities from 1 January 2023.


Contact Person Picture

Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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