PL: Tax-decreasing amount calculator
Calculator computes cash amount, which polish taxpayers, should subtract from their tax to apply tax-free amount. This value is well-known as tax-decreasing amount.

# Beta version#

BETA TEST VERSION OF THIS ITEM
This online calculator is currently under heavy development. It may or it may NOT work correctly.
You CAN try to use it. You CAN even get the proper results.
However, please VERIFY all results on your own, as the level of completion of this item is NOT CONFIRMED.
Feel free to send any ideas and comments !

# Tax year and tax base#

 Year of work 20202019201820172016201520142013201220112010200920082007 Tax base PLN

# Common sense tells#

Your tax-decreasing amount for incomes achieved in 2020 year is 356.97 PLN.
It means, that you should subtract this value from tax calculated for that year.

# Results - tax-decreasing amount#

 Calculation model degressive depending on income Tax-decreasing amount 356.97PLN

# Some facts#

• There is a tax-free amount in the Poland, from which we will not pay any tax. In this case, the final tax would be slightly lower than it would appear from the tax thresholds alone.
• Before 2017 year the tax-free amount was fixed (in 2009-2016 it amounted to 3091.00 PLN) and was entitled to all taxpayers using general rules.
• Starting from 2017, the tax-free amount depends on income, in such a way that the taxpayers with very small income are fully covered, then the tax-free amount is gradually reduced as revenue increases.
• In practice, the so-called tax reduction amount is more common, when calculating income tax (PIT). This is the effective amount that should be deducted from the tax already calculated, to apply the allowance associated with the tax-free amount.
• To calculate the tax for 2019 year, use the below formula:
• in the case of income below 85 528 PLN:
tax = 17.75% × tax base - tax reduction amount
• in the case of an income of 85 528 PLN or more :
tax = 15181.22 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
• To calculate the tax for 2020 year, use the below formula:
• in the case of income below 85 528 PLN:
tax = 17% × tax base - tax reduction amount
• in the case of an income of 85 528 PLN or more :
tax = 14539.76 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
• To calculate the tax reduction amount for income earned in 2019 or 2020 year, use the following formula:
• in case of income in the amount of 8000 PLN or less:
tax reduction amount = 1420 PLN,
• in case of income from 8001 PLN to 13000 PLN:
tax reduction amount = 1420 PLN - 871.70 PLN × (tax base - 8000 zł) / 5000 zł,
• in case of income from 13001 PLN to 85528 PLN:
tax reduction amount = 548.30 PLN,
• in case of income from 85529 PLN to 127000 PLN:
tax reduction amount = 548.30 PLN - 548.30 PLN × (tax base - 85528 zł) / 41472 zł,
• in case of income above 127000 PLN there is no tax-free amount, so tax reduction amount is 0.