Tax benefit is your lawful right to be applied in certain situations, preferred by the State, which results in reduction of your personal income tax. Among the tax benefits you can use two sorts of deductions. Deduction from income (more beneficial, because there is a possibility to pay tax on a lower rate by stepping down on the tax scale) and deduction from tax, that decreases the tax amount.
While ordering your PIT declaration, remember to share all the data, that allows you to receive the highest return and pay the lowest taxes.
Decuctions from tax 2021
| Type of benefit | Maximal deduction | Required data / document | Additional conditions | Declaration |
| Pro-family (aka. childcare) benefit | 1112,04/year after the 1st child (with income limitation); 1112,04/year after the 2nd child; 2000,04/year after the 3rd child; 2700/year after all 4th and following children | Birth certificate, Parental rights | Not possible to apply with PIT-28 and PIT-36L declarations | PIT-36 PIT-37 PIT/O |
| Healthcare contributions | Up to the amount paid or collected by the employers | RMUA or other document confirming the values | There is 9% payable over the base amount, but the deductible part is only 7,75% of it. | PIT-36 PIT-37 PIT-28 PIT-36L |
| For work abroad | Tax amount paid abroad | Income statement (like PIT-11 is in Poland) | up to 1.360,-; in case of those working “offshore” (work or services provided outside of land territories of countries) – without upper limit | PIT-36 PIT-37 PIT-28 PIT-36L PIT/O |
Deductions from income 2021
| Type of benefit | Maximal deduction deduction | Required data / document | Additional conditions | Declaration |
| Thermo-modernization benefit | 53.000,- zł | Invoices (with tax) | Can be deducted until 6 years from the date of the first expense | PIT-36 PIT-28 PIT-36L PIT/O |
| IKZE (private pension account) | Up to the tax base, not more than 6.310,80 zł; 9.466,20 zł for sole entrepreneurs (applicable after the year 2021) | confirmation of contributions paid to the IKZE account | PIT-36 PIT-37 PIT-28 PIT-36L PIT/O | |
| Benefit for research and development | 100% – 150% of costs related to qualified expenses | Register of qualified costs and their financial documentation | PIT-36 PIT-36L PIT/BR | |
| Social insurance contributions | Up to the contributions paid in 2021 | RMUA or other document confirming the paid contributions | PIT-36 PIT-37 PIT-28 PIT-36L | |
| Reimbursement of undue benefits | Amount of return, including taxes | Confirmation of the returned payment | The amounts were not deducted, taxed earlier | PIT-36 PIT-37 PIT-28 PIT/O |
| Benefit on medications | Cost of medications, minus 100,- zł per month | Confirmation of the expense (who, to whom, when, how much) | Medical certificate on the need to use medicines. Commission decision on one of the three levels of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Benefit on rehab equipment | Up to the total sum of expenses | Confirmation of the expense (who, to whom, when, how much) | Commission decision on one of the three levels of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Discount on car usage | 2.280,- zł | Confirmation of ownership | Commission decision on 1st or 2nd level of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Donations for charity and care activities of Churches | Up to 100% of income (without income limitation) | Document (who, to whom, when, how much + confirmation from the recipient) Confirmation of the charity work done by the Church – within 2 years | No limitations! | PIT-36 PIT-36L PIT-37 PIT-28 PIT/O |
| Donations for religious cult – for churches | up to 6% of income | Document (who, to whom, when, how much + confirmation from the recipient) | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Donations for public benefit organizations | up to 6% of income | Document (who, to whom, when, how much + confirmation from the recipient) | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Blood donation | up to 6% of income | Confirmation from the blood donation facility | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Plasma donation | 350,- zł / liter, Max. 8750 zł | Confirmation from the blood donation facility | PIT-36 PIT-37 PIT-28 PIT/O | |
| Donations for vocational education | up to 6% of income | Agreement on the donation of assets (monetary donations are excluded) | Total of donations from one person are counted up to 6% of income, the recipient must be schools with specialized educational profile | PIT-36 PIT-36L PIT-37 PIT-28 PIT/O |
| Donations for fighting COVID-19 | Up to 100% of income (without income limitation) 100% to 200% of the donation | Agreement on the donation. Donation given through a public benefit organization – written information on the month of the donation, naming the donated assets and the beneficiary | Up to 100% of income, not added up with other donations at calculating the limits. | PIT-36 PIT-36L PIT-37 PIT-28 PIT/O |
| Donation of tablets and laptops to educational institutions | Up to 100% of income (without income limitation) 100% to 200% of the donation | Agreement on the donation. Donation given through a public benefit organization – written information on the month of the donation, naming the donated assets and the beneficiary | Up to 100% of income, not added up with other donations at calculating the limits. | PIT-36 PIT-36L PIT-37 PIT-28 PIT/O |
| Internet | 760,- zł | Confirmation of the expense (who, to whom, how much) | No more than the annual expenses, for two consecutive years | PIT-36 PIT-37 PIT-28 PIT/O |
| Deductible loss from previous years | 1) up to 50% of loss from years 2018 and before 2) 100% of of loss from 2019 and 2020 i case it does not exceed 5M PLN, otherwise up to 50% annually 3) loss caused by COVID-19 (up to 5M PLN) in case of income decreased by 50% or more, may be deducted from 2020 taxes | 1) Loss shown in PIT declarations of previous years 2) loss from 2021 caused by COVID-19 (up to 5M PLN) in case of income decreased by 50% or more, may be deducted from 2020 taxes | Losses of previous years can be deducted 5 consecutive years back | PIT-36 PIT-37 PIT-28 PIT/O |
| Deduction of bad debts | Value of unpaid debts, that increased the taxable income | Document confirming the payment due date | Deductible in the year when 90 days after the payment due date passed | PIT-36 PIT-37 PIT-28 PIT/WZ |
Source: https://www.e-pity.pl/ulgi-odliczenia/