The government withdrew from it after half a year. The act called "Polish Order 2.0" eliminated relief for the middle class with effect from July 1, 2022, but the effect covered the entire year 2022 retroactively. To ensure that no one loses out on this change during the year, the legislator has introduced two protective mechanisms: Reduction of the first scale rate from 17% to 12% Mechanism of hypothetical tax due for 2022 the office compared how much the taxpayer would pay with the relief and how much without it, and refunded the difference if someone lost due to the change As of the 2023 settlement, there is no relief for the middle class in any form. This is history, not applicable law.

Yes, but only historically, on a tax scale, in the first half of 2022. As of July 2022, the relief no longer worked for anyone. Legal basis Abolition of relief for the middle class: Act of June 9, 2022 amending the Personal Income Tax Act and certain other acts (Journal of Laws of 2022, item 1265) Scale rates and tax-free amount: PIT Act, art. 27 — Dz.U. 2026 poz. 592

Relief for the middle class in 2026? It has been gone since 2022 - what do you have instead

Q: What do you have instead in 2026

The tax scale in 2026 applies: Rates 12% and 32%, threshold PLN 120,000 Exempt amount of PLN 30,000 per year, i.e. the amount reducing the tax by PLN 3,600 PIT-2 declaration on the application of a reducing amount in advance payments. It mainly concerns full-time employment, because in JDG you include the free allowance in your monthly PIT advances. That's it, no additional threshold relief for incomes in the middle bracket. I described the full mechanism of the tax-free amount and the reducing amount separately in article about the tax-free amount in 2026. Scale whether linear or flat rate Since there is no relief for the middle class anymore, the question is different: when does the tax-free allowance scale pay off at all? Briefly: with lower incomes, scale usually wins, because the first PLN 30,000 is not taxed, and the 12% rate is lower than the linear 19%. With higher income and low costs, a straight-line or lump-sum payment starts to calculate better. It depends on your numbers, not on one rule. FAQ

The relief for the middle class was eliminated in mid-2022. In 2026, the tax rate is 12%/32% and the tax-free amount is PLN 30,000. Check what this means for JDG.

Looking for "middle class relief" in 2026? You won't find her. This relief has not existed since mid-2022. If someone calculates your tax today taking it into account, they are calculating incorrectly.

In this article, I explain what it was, why it disappeared and what you actually have at your disposal in 2026 if you run a JDG on the tax scale.

What relief was there for the middle class?

The relief for the middle class entered into force on January 1, 2022, together with the Polish Order. It covered revenues from PLN 68,412 to PLN 133,692 per year and concerned two groups: full-time employees and entrepreneurs on the tax scale. The purpose of the relief was to compensate for the loss of the right to deduct health insurance contributions, which the Polish Order took away from everyone.

The relief had a complicated formula, calculated separately each month and separately in the annual settlement. In practice, it was one of the most criticized elements of the entire reform.

Why she disappeared

The government withdrew from it after half a year. The act called "Polish Order 2.0" eliminated relief for the middle class with effect from July 1, 2022, but the effect covered the entire year 2022 retroactively.

To ensure that no one loses out on this change during the year, the legislator has introduced two protective mechanisms:

Reduction of the first scale rate from 17% to 12%
Mechanism of hypothetical tax due for 2022 - the office compared how much the taxpayer would pay with the relief and how much without it, and refunded the difference if someone lost due to the change

As of the 2023 settlement, there is no relief for the middle class in any form. This is history, not applicable law.

What do you have instead in 2026

The tax scale in 2026 applies:

Rates 12% and 32%, threshold PLN 120,000
Exempt amount of PLN 30,000 per year, i.e. the amount reducing the tax by PLN 3,600
PIT-2 - declaration on the application of a reducing amount in advance payments. It mainly concerns full-time employment, because in JDG you include the free allowance in your monthly PIT advances.

That's it, no additional threshold relief for incomes in the middle bracket. I described the full mechanism of the tax-free amount and the reducing amount separately in article about the tax-free amount in 2026.

Scale whether linear or flat rate

Since there is no relief for the middle class anymore, the question is different: when does the tax-free allowance scale pay off at all? Briefly: with lower incomes, scale usually wins, because the first PLN 30,000 is not taxed, and the 12% rate is lower than the linear 19%. With higher income and low costs, a straight-line or lump-sum payment starts to calculate better. It depends on your numbers, not on one rule.

FAQ

Does middle class relief apply in 2026?

NO. It was liquidated with effect from July 1, 2022, with effect for the entire year 2022. As of 2023, it does not exist in any settlement.

What replaced it?

Reduction of the first rate of the scale to 12% and a tax-free amount of PLN 30,000 (reducing amount of PLN 3,600 per year). This is a permanent legal status, also valid in 2026.

Could JDG use it?

Yes, but only historically, on a tax scale, in the first half of 2022. As of July 2022, the relief no longer worked for anyone.

Legal basis

Abolition of relief for the middle class: Act of June 9, 2022 amending the Personal Income Tax Act and certain other acts (Journal of Laws of 2022, item 1265)
Scale rates and tax-free amount: PIT Act, art. 27 — Dz.U. 2026 poz. 592

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