Poland

Act amending the Personal Income Tax Act and the Corporate Income Tax Act

Legislative
Act
Passed in 2019
This document amends the Personal Income Tax Act and the Corporate Income Tax Act in order to introduce an income tax exemption for subsidies on low-emission vehicles.

The Act of 26 July 1991 on personal income tax is notably amended so that in art. 21 in paragraph 1 after item 129a, item 129b is added: "129b) benefits, in particular subsidies and amounts of canceled loans, received from the Low-Emission Transport Fund;".

The Act of February 15, 1992 on corporate income tax' Art. 17.1.60 is added: "benefits, in particular subsidies and amounts of canceled loans, received from the Low-Emission Transport Fund."

Documents
from the Grantham Research Institute
from the Grantham Research Institute
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