Financial reward for good study. It is a way to recognize students who can boast about exceptional results – at least until a child rights advocate or some other out-of-touch official declares it discrimination against those with lower academic performance. I am obviously referring to the ice cream shop “Pod Dębem” in Pszczyna, which for 25 years rewarded students who earned a certificate with a red ribbon with free ice cream. The child rights advocate did not like this, and after a complaint suggested ending the tradition. Where is this country heading?
But let’s return to the scholarship issue. Apparently one municipality stated that if a student receives more than PLN 3,800 in a year, they must pay income tax on that amount and the local authority must issue a PIT‑11 so they can settle at year‑end, and officials cited outdated regulations.
Scholarships exempt from tax
The matter was addressed by the director of the National Tax Information, who explained that the municipality could have cited old regulations, pointing to the PLN 3,800 limit that is no longer in force or misinterpreted the current rules. As the office noted, after changes to higher education regulations, municipalities can grant scholarships under new rules without taxation. This means neither the student has to pay income tax, nor does the municipality have to issue a PIT‑11, because the student does not need to settle with the tax office on the received money.
Benefit for students
That a municipality made a mistake by misinterpreting or citing old rules could mean that such cases are more common in Poland. Why might this happen? Obviously, officials should keep up with changes, especially when they benefit residents. In this case, it is true. Scholarships being exempt from income tax directly means students can receive more money. And it’s not just yearly – the PLN 3,800 limit can be exceeded without obstacles, but this also translates into higher monthly deposits into their accounts, significantly higher without tax burdens. The regulations that, as the National Tax Information notes, local officials should use also save them time by eliminating unnecessary bureaucracy such as issuing PIT‑11.
See also: What will the minimum wage be in 2027? Two ministers and two different approaches to raises
