Istnieją możliwości, gdy możemy być zwolnieni z podatku. Jednym z takich wyjątków jest uzyskanie przychodów niższych niż granica kwoty wolnej od podatku. Jeśli zmieścimy się w tej kwocie, zaliczka która została pobrana przez płatnika, zostanie nam zwrócona.

W 2012 roku wysokość kwoty wolnej od podatku wynosi 3091,00 zł, co jest stawką niezmienną już od trzech lat. Często pojawia się pytanie, czy osoba nieprzekraczająca tej stawki powinna rozliczyć się z rocznych przychodów. Oczywiście jest to proces obowiązkowy dla takich osób, gdyż aby otrzymać zwrot nadpłaty, zobligowani jesteśmy wysłać naszą deklarację roczną. Warto zaznaczyć, iż w ciągu dwunastu lat kwota wolna od podatku zwiększyła się od 2295,79 zł, do 3091,00 zł. Mimo że zwiększyła się ona o kilkaset złotych, to wciąż jest ona jedną z niższych w Europie. Obecnie wynosi ona 7,5% średnich rocznych zarobków, podczas gdy na Cyprze jest to równowartość aż 74%  średnich dochodów.

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