Changes to the tax and contribution system under the Polish Deal
13:48
The Ministry of Finance has confirmed that the draft changes to the tax and contribution system under the Polish Deal will see the end of the ability to deduct part of the health contribution from tax. Here’s what it means for companies.
The changes contained in the draft reform presented by the Ministry of Finance assume that the health rate will be maintained at a level of 9 percent. However, the possibility of deducting part of it from tax will disappear.
Today it is so, that although we pay 9 percent health contribution, 7.75 percent of the amount reduces the tax.
Jan Sarnowski informed that in case of taxpayers settling their accounts in a lump sum from registered incomes, the health contribution will amount to 1/3 of the due tax.
In the case of persons settling their accounts in accordance with the general rules (rates of 17 percent and 32 percent) or a flat tax, entrepreneurs will not only lose the ability to deduct a part of the contribution, but also a minimum amount of the contribution will appear, for which the basis for calculation will be the minimum wage (PLN 2,800 in 2022).
