Poland's Ministry of Finance has announced that the Act amending the Act on Personal Income Tax and certain other acts was signed into law by President Andrzej Duda on 14 June 2022. As previously reported, the Act includes a package of tax measures primarily focused on supporting individuals and generally enters into force on 1 July 2022. One of the main measures is a reduction in the lower bracket personal income tax rate from 17% to 12%, with the upper rate unchanged at 32%. Further, the increased bracket threshold and tax-free threshold as previously provided from 1 January 2022 are maintained at annual income of PLN 120,000 and PLN 30,000, respectively.