Abstract

In the article, the authors comment on the most important issues related to the tax relief for the middle class. Problematic situations have been discussed, such as salary limits up to which the relief is applicable; which groups of taxpayers are covered by the relief; how the relief is to be accounted for in the case of a joint tax return of spouses, what will happen if an employee’s salary at the end of the year will not fit into the bracket of PLN 68,412 to PLN 133,692 including tax.