The Polish Parliament has approved legislation for the introduction of an income tax exemption on employment income of individuals under the age of 26. As approved, the exemption applies for employment income not exceeding PLN 85,528, which is an increase from the originally proposed exemption threshold of PLN 42,764. The exemption is effective for employment income derived from 1 August 2019 but is prorated with a threshold of PLN 35,636.67 for the remainder of the 2019 tax year.