Changes in PIT exemptions from January 1, 2020

From 2020 onwards, the rules on the exemption of seafarers income from work will be revised. Thus, seafarers who are nationals of a Member State of the European Union or of a country of the European Economic Area and who are nationals of a Member State of the European Union or of a country of the European Economic Area and who are engaged on seagoing vessels flying the flag of a Member State of the European Union or of a country of the European Economic Area and used for the carriage of cargo or passengers on international voyages will be able to benefit from the exemption if they have worked for a total of at least 183 days during the tax year in question, with the exception of work carried out on the corresponding tugs and dredgers. The condition to benefit from this exemption is the submission of the relevant certificate of another for working on a ship under the Polish flag and another for ships under the flag of another EU/EEA country.

From January of the new year, the value of free or partially paid social services provided to a person on the basis of the social services programme referred to in the Act of July 19, 2019 on the provision of social services by a social services centre will also be exempt from PIT. Such a centre is an organisational unit of local government.

In the new year, the rules for exempting from PIT aid for borrowers who find themselves in financial difficulties as a result of a housing loan taken out by them will also be changed. This exemption will also apply to income in the form of irrecoverable amounts paid by the creditor for the period of additional verification of the application.