Planning the household budget – taxes
A household budget is a family income and expenditure plan.
Taxes are a source of government revenuerevenue, the government spends it to fund various public expenditures.
There are many kinds of taxes – Personal Income Tax (PIT) is paid by individuals who obtain income.
You will understand why paying the taxes by the taxpayers is necessary for a state to function.
You will know, where to find all the information necessary to settle your taxes when you start to obtain income.
You will be able to fill in the e‑declaration, calculating taxes in real‑life situations.
“In this world nothing can be said to be certain, except death and taxes” – these words of Benjamin Franklin are often quoted to prove that taxes cannot be avoidedavoided. No one likes paying taxes, but we know that it is impossible for a state to function without taxes. The government revenue that comes from taxes is spent on schools, hospitals, roads, the police, the courts, the army, historical treasures preservationhistorical treasures preservation, protection of the environment, etc. We would all like to live in a rich country, where we would feel safe and could enjoy quality education, healthcare system, effective infrastructure. However, creating such a country requiresrequires a lot of investment.
Government revenue comes primarilyprimarily from taxes. A taxpayer, an individual, a company or an institution, is obliged by the lawobliged by the law to account for his income and transfer part of it to the Internal Revenue Service (IRS, Urząd Skarbowy). Before you begin to fill in a tax return form, you need to find out, who has to file one, where, and when. You also have to know, which form to fill out. You will find all the information you need in the infographics below.
Fortunately, dealing with the taxation authorities becomes easier and easier. Now you can do it via an application downloaded from the Ministry of Finance website (e‑Deklaracje). Watch a short movie, showing you step‑by‑step, how to fill in an e‑declaration and submit it online to the tax office.

Film dostępny na portalu epodreczniki.pl
Film instruktażowy dotyczący rozliczania PIT-ów przez Internet. PIT możesz wypełnić papierowo, elektronicznie lub online poprzez wykorzystanie odpowiedniej aplikacji e-deklaracje znajdującej się na stronie internetowej ministerstwa finansów www. finanse.mf.gov.pl. Aplikację e-deklaracje instalujesz na swoim komputerze, a następnie uzupełniasz wszelkim danymi personalnymi niezbędnymi do złożenia PIT min. imię, nazwisko, adres zamieszkania, dane współmałżonka w przypadku wspólnych rozliczeń, NIP, PESEL. Następnie do PITu w odpowiednie pole wprowadzasz wszelkie uzyskane w danym roku dochody oraz odliczenia. Wybierasz również na jaki cel społeczny pragniesz przekazać 1% podatku. Wypełniony PIT zapisujesz oraz po zatwierdzeniu wszelkich zapisów przesyłasz online do Urzędu Skarbowego.
Remember, that in the annualannual PIT declaration a taxpayer may decide to assignassign 1% of his tax to a chosen public benefit institution.
When is the deadline to file the tax return form for the previous year?
- on the last day of April
- on the last day of February
- on the last day of the year
- on the last day of the month
Split the class into three groups. Students in each group will receive different PIT declarations to fill in.
Group 1
Aurelia and Eustachy are married with two children. They are both working and have just received documents about their income and PIT advance payment (PIT 11). Download e‑Deklaracje from the Ministry of Finances website and fill it in. Calculate the PIT for the married couple (joint settlement) with two children.
Group 2
Aurelia is single. Her income was 52 665 zł last year. Calculate the PIT for one person based on the information about income and PIT advance payment, Aurelia received from her employer (PIT 11). Use e‑Deklaracje downloaded from the Ministry of Finances website.
Group 3
Aurelia and Eustachy are married. They settle their taxes jointly. Calculate, using e‑Deklaracje, how much taxes they have to pay.
Take into consideration any tax exemptions in effect last fiscal year. You will find all the information you need on the Ministry of Finances website.
Download Aurelia’s and Eustachy’s PIT 11
Listen to the abstract recording to review the material and new vocabulary. Then do the vocabulary exercise. Match the pairs: English and Polish words.
unikać, zobowiązany prawem, rozliczać się, przypisać, przeznaczyć, przychody, ochrona zabytków, wymagać
| to avoid | |
| revenue | |
| historical treasures preservation | |
| to require | |
| obliged by the law | |
| to account for | |
| assign |
Keywords
household budget, income, expenditure, tax, government revenue, Personal Income Tax (PIT), Internal Revenue Service (IRS), taxing authorities, taxpayer, declaration, public benefit institution, advance payment, joint settlement, tax exemption, fiscal year
Glossary
unikać
przychody
ochrona zabytków
wymagać
przede wszystkim
zobowiązany prawem
rozliczać się
roczny
przypisać, przeznaczyć