Rates under the proposed new unified tax will range from 19.5 percent to “around 40 percent,” with four or five rates envisaged, while the 19 percent tax for those conducting economic activity will be liquidated. “There is no reason why a company president earning a million a year should pay only 19 percent, but someone earning many times less has to pay 60 percent,” minister Henryk Kowalczyk told PAP.
Work on the introduction of the unified tax, which will combine the personal income tax (PIT) with social insurance (ZUS) and national insurance (NFZ) contributions, has nearly been completed. Regarding ZUS, the amount to be paid by small entrepreneurs, will fall from the present PLN 1200 to around PLN 500.
The unified tax is expected to come into force in January 2018. “I think the government will accept the draft law by the end of November, and then Parliament will have one or two months. I would like the whole legislative process to be over by the end of February,” Kowalczyk said.