Tax changes in 2023 – which changes went into effect and which were postponed?

In 2023, we are facing a number of new and modified taxes – not only for businesses, but also for consumers. On 1 January, among other things, the provisions of the so-called Polish Order 3.0 came into force, but this is not the end of the changes that the beginning of the year has brought us. Some amendments to laws and new documents are still under way and their entry into force is scheduled for the following months, while others have been postponed until 2024. What should we expect in the year 2023, which has already begun? In line with previous years, we will also now face ubiquitous increases, although there are also a few new concessions. We invite you to read on!
Table of contents:

PIT income tax in 2023


More than a change in the form of taxation

Extension of the deadline for filing PIT-28 returns

Change in income earned by minor children

Ineffective tax breaks

1.5% for public benefit organizations

New PIT-2 form


Changes in CIT


Estonian CIT – changes

Withholding tax (WHT)

Higher Social Security contributions


Taxpayers using the lump sum will pay:

Flat tax payers will pay:

Taxpayers using the tax card will pay:

New rates on tax card


VAT changes


SLIM VAT 3

The end of the Anti-Inflation Shield

Accounting for private rental income


Deferred cash payment limits


Increases in other fees and taxes


Tax changes in 2023 – summary

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