It has already happened. People who receive rental income as of January 1, 2022 will pay Income Tax (PIT) on a completely new basis. This is a real revolution! The price of putting regulations in order is the need to pay only a lump sum – without the possibility of deducting withholding tax costs from the tax base.
The law regulating the tax part of the Polish system program has been passed by the Sejm – the law is awaiting the signature of the president and its publication in the Laws Journal, the provisions of which will enter into force on January 1, 2022. Some of the changes – their revolutionary nature – fundamentally change the rules for taxation on rent income that people receive The naturals.
Since the beginning of the tax system in Poland, individuals who receive income from a private lease, such as a sole proprietorship, can choose the form of taxation between a simpler lump sum on registered income and PIT on general principles. The new tax order eliminates this choice: rental income will be removed from the comprehensive income tax law, and only its beneficiaries will be covered by the provisions of the total tax code. Taxpayers who have invested money in renting or buying apartments for this purpose or renovating old buildings to adapt them to rental market standards will lose money. The tax will be paid according to the tax scale only if it is known as the income from the business.
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