Home / Dz.U. 1991 nr 80 poz. 350
Law of July 26, 1991 on Personal Income Tax.
Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1991-07-26
Entry into force
1992-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
agricultural production cooperativesfamily insuranceremunerationtaxesindexation of benefitscivil codedisabled personscontract workeconomic activityterritorial bodies of government administrationpensions and annuitiessecuritiespersonal income taxFundscompaniescivil lawagricultural taxtax reliefstax offices and chamberssocial insuranceIncome and expense ledgersemployeescorporate income tax
Related acts
Repealed Acts (15)
- Law of December 28, 1987 on amendment of the law on income tax. · 1992-01-01
- Regulation of the Council of Ministers of December 22, 1986, amending the regulation on equalization tax. · 1992-01-01
- Regulation of the Council of Ministers of April 19, 1985, amending regulations on equalization tax. · 1992-01-01
- Law of May 2, 1991, on amending the law on equalization tax. · 1992-01-01
- Law of March 14, 1985, on amending the law on income tax. · 1992-01-01
- Regulation of the Council of Ministers of December 19, 1985, amending the regulation on compensatory tax · 1992-01-01
- Law of 28 July 1983 on equalization tax. · 1992-01-01
- Law of 28 July 1983 on amending the Law on Income Tax. · 1992-01-01
- Law of 18 December 1976 amending the Law on Income Tax. · 1992-01-01
- Law of December 16, 1972, on income tax. · 1992-01-01
- Law of January 31, 1959 on amending the Law on Remuneration Tax. · 1992-01-01
- Decree of September 24, 1956, amending the Law on Wage Tax. · 1992-01-01
- Law of February 4, 1949, on the wage tax. · 1992-01-01
- Announcement of the Minister of Finance of April 21, 1989, on the promulgation of the consolidated text of the Act of December 16, 1972, on income tax. · 1992-01-01
- Law of 31 January 1989 on the amendment of the Law on Income Tax. · 1992-01-01
Acts Declared Repealed (26)
- Regulation of the Council of Ministers of 14 December 1987 on changes in equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of December 9, 1986, on advance payments of turnover and income taxes. · 1992-01-01
- Regulation of the Minister of Finance of December 6, 1983 on the collection of equalization tax from certain groups of taxpayers. · 1992-01-01
- Regulation of the Minister of Finance of August 24, 1983, on the principles of accounting in agricultural production cooperatives for the purpose of separating divisible income from plant and animal agricultural activities. · 1992-01-01
- Regulation of the Council of Ministers of 28 July 1983 on equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of February 11, 1991 amending the regulation on the implementation of certain provisions of the equalization tax act. · 1992-01-01
- Council of Ministers Regulation of September 11, 1981, on the exclusion of certain components of remuneration of employees of hard coal mines and other deep mines from equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of June 10, 1977 on exemption from tax on remuneration of persons employed in certain cooperative service establishments. · 1992-01-01
- Regulation of the Minister of Finance of February 22, 1974 on the collection of stamp duty for registration. · 1992-01-01
- Regulation of the Minister of Finance of November 21, 1989, on the partial waiver of the determination and collection of equalization tax and income tax. · 1992-01-01
- Order of the Minister of Finance of September 27, 1989, on the partial waiver of the determination and collection of equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of March 6, 1982 on the taxation of income from certain hotel services with wage tax. · 1992-01-01
- Regulation of the Council of Ministers of January 26, 1991 on amendments to the equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of August 5, 1991, on exemptions from payroll tax. · 1992-01-01
- Regulation of the Minister of Finance of May 8, 1991, amending the regulation on personal income tax. · 1992-01-01
- Regulation of the Minister of Finance of 7 March 1991 amending the Regulation on the principles of determining the initial value and accounting for fixed assets and intangible and legal assets by taxpayers of income tax not obliged to keep commercial books. · 1992-01-01
- Regulation of the Minister of Finance of January 31, 1990, on personal income tax. · 1992-01-01
- Regulation of the Minister of Finance of August 22, 1990, amending the regulation on personal income tax. · 1992-01-01
- Regulation of the Minister of Finance of March 12, 1990, on recognizing income of agents performing activities on behalf of socialized economy entities under agency agreements and commission agreements as subject to wage tax, and on the payment of equalization tax by these agents. · 1992-01-01
- Regulation of the Minister of Finance of March 8, 1990, amending the regulation on the implementation of certain provisions of the law on wage tax. · 1992-01-01
- Regulation of the Minister of Finance of February 28, 1990, on the principles of determining the initial value and accounting for fixed assets and intangible and legal assets by income taxpayers not obliged to keep commercial books. · 1992-01-01
- Regulation of the Minister of Finance of December 27, 1989, on the implementation of certain provisions of the law on equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of September 5, 1988, on exemption from income tax for income from the production of pharmaceutical products and sanitary articles and certain other products. · 1992-01-01
- Regulation of the Council of Ministers of September 12, 1988, amending the regulation on equalization tax. · 1992-01-01
- Regulation of the Minister of Finance of May 14, 1988, on the implementation of certain provisions of the law on wage tax. · 1992-01-01
- Announcement of the Minister of Finance of March 4, 1987, on the promulgation of the consolidated text of the Regulation of the Council of Ministers of July 28, 1983, on compensatory tax. · 1992-01-01
Implementing Regulations (302)
- Communication of the President of the Central Statistical Office of May 24, 2004, on the price index of agricultural commodity production in 2003
- Announcement of the Minister of Finance of December 12, 2003, on the amount of the general limit of deductions for housing purposes
- Communication of the President of the Central Statistical Office of May 28, 2003, on the price index of agricultural commodity production in 2002
- Announcement of the Minister of Finance of 13 December 2002 concerning the amount of the total deduction for housing expenditures.
- Communication of the President of the Central Statistical Office of May 17, 2002, on the price index of agricultural commodity production in 2001.
- Announcement of the Minister of Finance of 27 December 2001 on the amount of the general sum of deductions for housing expenses.
- Communication of the President of the Central Statistical Office of November 12, 2001 concerning the average monthly remuneration in the national economy in the period of three quarters of 2001.
- Communique of the President of the Central Statistical Office of May 25, 2001, on the price index of agricultural commodity production in 2000.
- Announcement of the Minister of Finance of December 22, 2000, on the amount of the general deduction for housing expenses.
- Communication of the President of the Central Statistical Office of November 10, 2000, concerning the average monthly remuneration in the national economy in the period of three quarters of 2000.
- Announcement of the Minister of Finance of December 23, 1999, concerning the amount of the general sum of deductions for housing purposes.
- Communication of the President of the Central Statistical Office of November 15, 1999, concerning the average monthly remuneration in the national economy in the first three quarters of 1999.
- Announcement of the Minister of Finance of December 23, 1998, concerning the amount of the general deduction for housing expenses.
- Communication of the President of the Central Statistical Office of 10 November 1998 on the average monthly wage in the national economy in the period of three quarters of 1998.
- Announcement of the Minister of Finance of December 22, 1997, on the total amount of deductions for housing purposes.
- Communication of the President of the Central Statistical Office of November 12, 1997, on the average monthly remuneration in the national economy in the period of three quarters of 1997.
- Announcement of the Minister of Finance of December 16, 1996 on the amount of the total deductions for housing purposes.
- Communication of the President of the Central Statistical Office of November 13, 1996 on the average monthly remuneration in the national economy in the period of three quarters of 1996.
- Announcement of the Minister of Finance of December 27, 1995 on the amount of the general deduction for housing expenses.
- Communication of the President of the Central Statistical Office of November 8, 1995, concerning the average monthly remuneration in the national economy in the period of three quarters of 1995.
- Announcement of the Minister of Finance of December 30, 1994 on the total amount of deductions for housing expenses.
- Communication of the President of the Central Statistical Office of November 7, 1994, on the average monthly remuneration in the national economy in the first three quarters of 1994.
- Announcement of the Minister of Finance of December 21, 1993 regarding the total amount of deductions for housing expenses.
- Communication of the President of the Central Statistical Office of 6 November 1993 on the average monthly wage in the national economy in the period of three quarters of 1993.
- Announcement of the Minister of Finance of December 31, 1992 on the total amount of deductions for housing expenses.
- Ordinance of the Minister of Labour and Social Policy of 6 September 1993 on the principles of granting financial assistance from the company housing fund to reduce housing expenses, exempt from personal income tax.
- Announcement of the Minister of Finance of December 31, 1991 regarding the total amount of deductions for housing expenses.
- Communication of the President of the Central Statistical Office of November 9, 1992, on the average monthly wage in the national economy in the three quarters of 1992.
- Regulation of the Minister of Labour and Social Policy of December 17, 1991, on the method of recalculating pensions and annuities in connection with the introduction of personal income tax.
- Order of the Minister of Labour and Social Policy of December 11, 1991, on the method of converting wages and social insurance benefits in connection with the introduction of personal income tax.
- … +272
Amending Acts (445)
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
- Law of September 28, 1991, on tax control. · 1992-02-07
- Law of 29 July 1992 on lotteries and mutual betting. · 1992-12-10
- Announcement of the President of the Constitutional Tribunal of 19 November 1994 on the loss of validity of Article 6(6) of the law on personal income tax. · 1993-01-01
- Law of 30 October 1992 on the protection of topographies of integrated circuits. · 1993-01-26
- Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts. · 1993-04-16
- Law of 30 April 1993 on National Investment Funds and their Privatization. · 1993-06-13
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
- Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws. · 1994-01-01
- Law of March 4, 1994, on the company social benefits fund. · 1994-01-01
- Law of 7 July 1994 on the amendment of the Law - Cooperative Law and on the amendment of certain other laws. · 1994-09-25
- Law of 29 September 1994 on the amendment of the Labour Code and on the amendment of certain laws. · 1994-11-25
- Law of October 21, 1994, on the tax on the sale of shares in public trading. · 1995-01-01
- Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws. · 1995-01-01
- Announcement of the Minister of Finance of 29 December 1994 on the interest rate for calculating mandatory dividends, the amount of contributions to the Labour Fund, and the amount of certain budget fees. · 1995-01-14
- Law of 26 October 1995 on social housing development. · 1996-01-01
- Law of 18 January 1996 on physical culture · 1996-01-01
- Law of 31 May 1996 on persons deported to forced labour and confined in labour camps by the Third Reich and the Union of Soviet Socialist Republics. · 1996-08-07
- Law of November 21, 1996, amending the Law on Personal Income Tax. · 1997-01-01
- Law of November 21, 1996, amending the Law on the Company Social Benefits Fund and amending certain laws. · 1997-01-01
- Law of December 20, 1996, on the principles of realizing advance payments for passenger cars. · 1997-01-01
- Law of 8 May 1998 amending the Personal Income Tax Law and amending the law amending the Personal Income Tax Law. · 1997-01-01
- Law of 6 March 1997 on compensation for the periodic non-increase of wages in the budgetary sphere and the loss of certain increases or supplements to pensions and annuities. · 1997-04-12
- Law of June 6, 1997, on the Customs Inspectorate. · 1997-07-01
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1997-10-22
- Law of September 4, 1997, on industrial funds and their privatization in connection with the reform of the social security system. · 1997-12-09
- Law of June 5, 1997, on building savings banks and state support for housing savings. · 1998-01-01
- Law of 27 August 1997 on vocational and social rehabilitation and employment of disabled persons. · 1998-01-01
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of June 27, 1997 on waste. · 1998-01-01
- … +415
Amended Acts (14)
- Law of December 16, 1972, on income tax. · 1991-07-01
- Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons. · 1991-07-01
- Law of January 31, 1989 on corporate income tax. · 1991-07-01
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1991-07-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1992-01-01
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1992-01-01
- Law of December 19, 1980 on tax liabilities. · 1992-01-01
- Law of September 27, 1988, on bonds. · 1992-01-01
- Law of October 24, 1986 on company social and housing funds in socialized economy units. · 1992-01-01
- Law of November 15, 1984, on agricultural tax. · 1992-01-01
- Law of January 12, 1991, on amending certain laws regulating taxation principles. · 1992-01-01
- Law of June 14, 1991, on companies with foreign participation. · 1992-01-01
- Law of December 14, 1982, on pension benefits for employees and their families. · 1992-01-01
- Law of March 22, 1991 on the Public Trading of Securities and Trust Funds. · 1992-01-01
Information on Consolidated Text (14)
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 17, 2012 on the announcement of the consolidated text of the law on personal income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 17, 2026, on the promulgation of the consolidated text of the Law on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 10, 2025, on the promulgation of the consolidated text of the Act on personal income tax.
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 9, 2024, concerning the promulgation of the consolidated text of the Law on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 2, 2022, on the announcement of the consolidated text of the Law on personal income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 15, 2021, on the announcement of the consolidated text of the law on personal income tax
- Announcement by the Marshal of the Sejm of the Republic of Poland of July 27, 2020, on the promulgation of the consolidated text of the Law on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 5, 2019, on the promulgation of the consolidated text of the Law on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 8, 2017, on the promulgation of the consolidated text of the Act on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 20, 2018, on the promulgation of the consolidated text of the law on personal income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 7, 2016 on the promulgation of the consolidated text of the Law on Personal Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 25, 2010, on the promulgation of the consolidated text of the Act on Personal Income Tax
- Announcement of the Minister of Finance of 31 January 2000 on the publication of the consolidated text of the Act on Personal Income Tax.
- Announcement of the Minister of Finance of July 26, 1993, on the publication of the consolidated text of the law on personal income tax.
References (2)
Constitutional Tribunal Ruling (26)
- Judgment of the Constitutional Tribunal of February 15, 2023, case file SK 71/20
- Judgment of the Constitutional Tribunal of July 19, 2022, ref. no. SK 20/19
- Judgment of the Constitutional Tribunal of April 3, 2019, case file SK 13/16
- Judgment of the Constitutional Tribunal of October 28, 2015, case file K 21/14
- Judgment of the Constitutional Tribunal of 8 July 2014, ref. no. K 7/13
- Judgment of the Constitutional Tribunal of July 29, 2014, case file no. P 49/13
- Judgment of the Constitutional Tribunal of 18 July 2013 case file SK 18/09
- Judgment of the Constitutional Tribunal of March 29, 2012, ref. no. K 27/08
- Judgment of the Constitutional Tribunal of 12 April 2011, case file no. SK 62/08
- Judgment of the Constitutional Tribunal of 19 July 2007 ref. no. K 11/06
- Judgment of the Constitutional Tribunal of 27 November 2007 case file SK 39/06.
- Judgment of the Constitutional Tribunal of 7 November 2007 case file K 18/06
- Judgment of the Constitutional Tribunal of June 13, 2006, case file K 11/05
- Judgment of the Constitutional Tribunal of November 29, 2006, case file SK 51/06
- Judgment of the Constitutional Tribunal of May 9, 2005, ref. no. SK 14/04
- Judgment of the Constitutional Tribunal of February 15, 2005, case file K 48/04
- Judgment of the Constitutional Tribunal of May 4, 2004, case file K 8/03
- Judgment of the Constitutional Tribunal of May 22, 2002, case file no. K. 6/02.
- Judgment of the Constitutional Tribunal of 27 February 2002 case file K. 47/2001.
- Judgment of the Constitutional Tribunal of 3 December 2002, case file P. 13/02.
- Judgment of the Constitutional Tribunal of October 22, 2002 ref. no. SK. 39/01.
- Judgment of the Constitutional Tribunal of 24 January 2001 file ref. SK. 30/99.
- Resolution of the Constitutional Tribunal of April 26, 1994, on the interpretation of Article 22(2) of the law of July 26, 1991, on personal income tax.
- Announcement of the President of the Constitutional Tribunal of 19 November 1994 on the loss of validity of Article 6(6) of the law on personal income tax.
- Resolution of the Constitutional Tribunal of 26 March 1996 on the establishment of a universally binding interpretation of Article 26(1)(10) of the Law of 26 July 1991 on Personal Income Tax
- Judgment of the Constitutional Tribunal of June 7, 1999, case ref. K. 18/98.
Acts referring to this act
- Repealing Acts: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on equalization tax.
- Repealing Acts: Law of December 28, 1987 on amendment of the law on income tax.
- Repealing Acts: Law of December 16, 1972, on income tax.
- Repealing Acts: Law of 31 January 1989 on the amendment of the Law on Income Tax.
- Repealing Acts: Law of 28 July 1983 on amending the Law on Income Tax.
- Repealing Acts: Announcement of the Minister of Finance of April 21, 1989, on the promulgation of the consolidated text of the Act of December 16, 1972, on income tax.
- Repealing Acts: Law of February 4, 1949, on the wage tax.
- Repealing Acts: Decree of September 24, 1956, amending the Law on Wage Tax.
- Repealing Acts: Law of May 2, 1991, on amending the law on equalization tax.
- Repealing Acts: Law of 28 July 1983 on equalization tax.
- Repealing Acts: Law of January 31, 1959 on amending the Law on Remuneration Tax.
- Repealing Acts: Law of 18 December 1976 amending the Law on Income Tax.
- Repealing Acts: Law of March 14, 1985, on amending the law on income tax.
- Repealing Acts: Regulation of the Council of Ministers of April 19, 1985, amending regulations on equalization tax.
- Repealing Acts: Regulation of the Council of Ministers of December 19, 1985, amending the regulation on compensatory tax
- Amending Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amending Acts: Law of October 24, 1986 on company social and housing funds in socialized economy units.
- Amending Acts: Law of September 27, 1988, on bonds.
- Amending Acts: Law of December 14, 1982, on pension benefits for employees and their families.
- Amending Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- Amending Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
- Amending Acts: Law of June 14, 1991, on companies with foreign participation.
- Amending Acts: Law of November 15, 1984, on agricultural tax.
- Amending Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of January 31, 1989 on corporate income tax.
- Amending Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amending Acts: Law of December 16, 1972, on income tax.
- Amending Acts: Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons.
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of 15 May 2026 on amending the law on personal income tax, the law on corporate income tax, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of February 13, 2026, on amending the law on personal income tax
- Amended Acts: Law of November 21, 2025, on animal health
- Amended Acts: Law of January 23, 2026, on the termination of solutions resulting from the law on assistance to Ukrainian citizens in connection with the armed conflict in the territory of that state and on amending certain other laws
- Amended Acts: Law of November 21, 2025, on amending the law on personal income tax
- Amended Acts: Law of December 4, 2025, on amending the Law on the functioning of hard coal mining and certain other laws
- Amended Acts: Law of November 21, 2025, on amending the law on personal income tax
- Amended Acts: Law of June 25, 2025, on amending the Law on Personal Income Tax and the Law on Corporate Income Tax
- Amended Acts: Law of November 7, 2025, on amending the Law on Personal Income Tax and the Law on Corporate Income Tax
- Amended Acts: Law of November 21, 2025, on amending the Law on the tax on the extraction of certain minerals and certain other laws
- Amended Acts: Law of 12 September 2025 amending certain laws to verify the right to family benefits for foreigners and on the conditions of assistance to Ukrainian citizens in connection with the armed conflict in the territory of that state
- Amended Acts: Law of 12 September 2025 on the heating voucher and on amending certain laws to limit the prices of electricity
- Amended Acts: Law of August 5, 2025, amending the Law on veterans of operations outside the state's borders, the Law on personal income tax, and the Law on public finance
- Amended Acts: Law of 12 September 2025 amending certain laws in connection with the determination of the rules for the accommodation of officers of the Police, Border Guard, State Fire Service, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, State Protection Service and improving certain conditions of service
- Amended Acts: Law of November 21, 2025, on amending the Law on the Prison Service and certain other laws
- Amended Acts: Act of March 20, 2025, on the Labour Market and Employment Services
- Amended Acts: Law of 9 May 2025 amending the law on special solutions related to the removal of flood consequences and certain other laws
- Amended Acts: Law of March 7, 2025, on the EU Farm Sustainability Data Network (FSDN)
- Amended Acts: Law of February 20, 2025, amending the Law on Excise Duty, the Law on Public Health and certain other laws
- Amended Acts: Law of September 27, 2024, on amending the law on social annuity and certain other laws