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Vaccine lottery prizes without tax

Date 14 July 2021 Regulation of the Minister of Finance, Funds and Regional Policy entered into force on 12 July 2021 on non-collection of personal income tax on

Date 14 July 2021 Regulation of the Minister of Finance, Funds and Regional Policy entered into force on 12 July 2021 on non-collection of personal income tax on

Date 14 July 2021 Regulation of the Minister of Finance, Funds and Regional Policy entered into force on 12 July 2021 on the non-collection of personal income tax on awards received in the ‘National Flight Immunisation Programme’ (Journal of Laws of 2021, item 1278), through which the lottery prizes will be exempt from PIT collection.

The Regulation complements the exemption already in force in accordance with Article 21(1)(6a)) Personal Income Tax Act. It assumes that income tax free is won in promotional lottery lots whose one-off value does not exceed 2,280 PLN. The Regulation extends the exemption to prizes received by taxpayers in the promotional lottery of the National Vaccination Programme, organised by the Sport Totaliser, the one-off value of which exceeds 2,280 PLN.

The PIT tax exemption will save taxpayers and thus lottery winners additional liabilities to the tax

„This will exempt all prizes received in the National Flight Vaccination Programme from income tax, both immediate wins (200 PLN, 500 PLN), as well as prizes in the form of scooters, cars or cash (50,000 PLN, 100,000 PLN, or even 1,000,000 PLN)” – notes the Ministry of Finance. Non-tax collection applies to prizes received from 14 July 2021 to 11 March 2022 (so until the end of the lottery).

The vaccine lottery has started. 1 July 2021, and its aim is to encourage Poles to vaccinate against COVID-19. In accordance with the Rules of Procedure, adults may participate in the event of 1 July to 30 September 2021 have registered for the lottery – via the Online Patient Account or through the National Vaccination Program Helpline (number 989). The Participant should 30 September complete vaccination procedure against COVID-19, and the last dose alone should be recorded in the system at the latest 4 October.

Date first draws 14 July, It therefore coincides with the date of entry into force of the Regulation. Each participant has four chances of winning – in daily draw (immediate), weekly, monthly and final. In the daily draw what 500. the person participating in the lottery can win 200 PLN, what 2000. person 500 PLN.

In the case of weekly draws, a cash prize of 50,000 PLN and the electric scooter. Once a month they will be awarded two cash prizes of 100,000 PLN and two In-kind prizes in the form of Toyota Corolla cars. The final draw in turn will take place 6 October. The rewards will be two Toyota CH-R and two cash prizes – both at one million Gold.

Therefore, the exemption from PIT tax will save taxpayers and thus lottery winners additional liabilities to the tax.

Written by Monika Lew, Russell Bedford Katowice office

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