From 2022, the rates, procedure and conditions for calculating personal income tax are changing. This is due to the introduction of the Polski Ład and Niskie Podatki programs for the recovery of the Polish economy after the Covid-19 pandemic.

The amount of the minimum non-taxable income is raised to PLN 30,000. Persons earning a minimum income in 2022 of PLN 3,010 will be exempt from paying income tax, as it will be lower than the amount of non-taxable income.

In the case of the minimum wage, the annual income will be PLN 36,120 (PLN 3,010 x 12 months). The social insurance contributions paid by the employee amount to PLN 4,592.05. (PLN 36,120 x 13,71%). After deduction of deductible contributions and expenses for an employee employed at the employer's place of work, PLN 28,167.95 remains. (PLN 36,120 – PLN 4,952.05 – PLN 3,000). The amount received is less than the minimum non-taxable amount for personal income tax and is exempt from taxation.

The tax rate of 12% will apply to every taxpayer receiving income on the scale (PIT-37 return), regardless of the source of income, the amount of tax-free expenses, working for several employers or receiving a pension. This rate will also be applied by entrepreneurs carrying out business activities subject to tax in accordance with the tax scale (PIT-36 declaration).

The rate on insurance premiums for health insurance will become linear and amount to 9%.

It is expected that the introduced tax conditions are aimed at supporting, first of all, citizens with low incomes. The new taxation conditions will apply to personal income received from January 1, 2022.