Joint settlement of spouses? Up to 12 thousand PLN savings

The big reckoning has just started. The whole of Poland is bent over PIT. We analyze discounts and the most advantageous settlement options. One of them is the joint settlement of spouses.

– The rules for joint tax return for spouses have changed in recent years to the benefit of taxpayers. Taxation using another form of taxation, e.g. lump sum taxation, does not exclude joint settlement in some cases. Additionally, even getting married on New Year’s Eve will also allow for joint settlements – notes Piotr Juszczyk, Chief Tax Advisor at inFakt, in an interview with “Wprost”.

Joint settlement of spouses

The rule is that each taxpayer is subject to separate taxation and, consequently, separate settlement.

– Joint settlement of spouses is a preference that in many cases is beneficial for taxpayers. In order for spouses to be able to settle jointly, they must first of all meet the statutory conditions. The basic condition is, of course, being married and having community property – explains Piotr Juszczyk.

The expert reminds that the Polish Order changed the condition of being married for a whole year.

– Currently, the regulations provide for community of property from the date of marriage until the end of a given year. Consequently, a marriage concluded even on New Year’s Eve will allow you to take advantage of this preference. On the other hand, if a divorce takes place on New Year’s Eve, the condition “marriage on the last day of the calendar year” will not be met. So, getting married on New Year’s Eve – yes, divorce – no – explains a tax expert.

Marriage itself is not enough

A tax expert indicates that marriage alone is not always enough.

– The regulations exclude joint settlement of spouses if at least one of the spouses applies taxation according to the flat tax method (19%) or pays a lump sum. The exception to the lump sum payment is rental income, says Juszczyk.

However, as the expert emphasizes, in accordance with applicable regulations, it is not the mere choice of lump sum or flat tax that excludes an activity from joint settlement.

– This was before the changes in the regulations. Currently, it is important whether we generated revenues or incurred costs from this activity in the tax year. To sum up, it should be considered that a zero PIT-36L or PIT-28 allows for joint taxation of spouses on PIT-37 or PIT-36 – explains the tax expert.

Is it worth filing joint returns?

According to the expert, the benefits of joint settlement can be tangible.

– The new tax scale means a high tax-free amount and an increased second threshold limit. Currently, the tax-free amount is PLN 30,000, and the second tax threshold is reached after exceeding PLN 120,000. Filing jointly for spouses means adding up the income of both, dividing it by two, calculating the tax according to the tax scale, and finally multiplying the tax by two, says Juszczyk.

Sample calculations

What does the joint settlement of spouses look like in numbers? The expert calculates this on the example of a marriage in which one of the spouses is employed full-time with the minimum wage, and the other spouse runs a sole proprietorship on the tax scale, and his income in the tax year was PLN 180,000. With an employment contract in 2025 at the minimum wage, taxable income will be PLN 45,312 (all payments made in the tax year and standard costs of obtaining it).

– Adding up the spouses’ income, the total taxable amount will be PLN 225,312. In accordance with the principle of calculating tax in a joint settlement, we use the above-mentioned: formula, so half of the income will amount to PLN 112,656. PLN 30,000 is a tax-free amount, and the remaining amount, i.e. PLN 82,656, is taxed at a rate of 12 percent, so the annual tax will amount to PLN 9,918 × 2 = PLN 19,836 – Juszczyk calculates.

What would these calculations look like if these spouses filed their taxes separately?

– The full-time spouse would pay tax in the amount of PLN 1,836, and in the case of JDG the tax would amount to as much as PLN 30,000, which would give a total of PLN 31,836. So, thanks to the joint settlement, PLN 12,000 will remain in the household – says the tax expert.