Abstract

The authors analyse the most important changes in tax regulations that came into force under the amendment to the Personal Income Tax Act of 9 June 2022. The article describes how the reduction of the PIT rate from 17% to 12% affects taxpayers’ income, what consequences will the liquidation of the middle class relief bring about and how the new tax regulations affect the situation of parents. The text also analyses the situation of entrepreneurs paying flat tax, lump sum tax and under a tax card and how they will be able to change the form of taxation. The authors also indicate the rules according to which from 1 January 2023 the taxpayers covered by the taxation scale will be able to submit PIT-2 to up to three employers.