Tax customs & excise /

Possibility to choose again the form of income taxation for the year 2022

Due to changes to the personal income tax legislation, which came into effect on 1 July 2022, the option to re-choose the form of taxation of income earned in 2022 has been introduced for certain taxpayers in Poland.

The choice has been made possible for those who originally declared to settle their income for 2022 with a flat rate tax and a lump sum tax.

In both cases, it is possible to change the form of taxation to the general rules according to the tax scale, while in the case of persons who currently settle with a lump-sum tax, there is additionally the possibility of the so-called hybrid settlement consisting in the fact that the first half of the year will be settled with a lump-sum tax and the second half of 2022 will be settled according to the tax scale.

Author team leader DPG Tax
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