9a. Income tax recognized in the statement of comprehensive income

in PLN thousand	For the year ended 31 December 2018	For the year ended 31 December 2017
Income tax	(398)	(10 095)
Deferred tax	(12 938)	(6 474)
Income tax relating to items in other comprehensive income	158	29
Income tax recognized in the statement of comprehensive income	(13 178)	(16 540)

9b. Effective tax rate

in PLN thousand	For the year ended 31 December 2018	For the year ended 31 December 2018	For the year ended 31 December 2017	For the year ended 31 December 2017
	%	PLN thousand	%	PLN thousand
Profit before income tax		90 372		117 908
Income tax using the Company’s binding tax rate	19,00%	(17 171)	19,00%	(22 402)
Non-deductible expenses (permanent differences)	0,64%	(574)	1,7%	(1 999)
Tax exempt income (permanent differences)	(5,32%)	4 807	(6,70%)	7 900
Settlement of CIT-8 declarations for 2017	0,44%	(398)	0,06%	(68)
	14,77%	(13 336)	14,06%	(16 569)