Your right under the law to claim a reduction in your personal income tax in certain cases preferred by the state is called a personal income benefit. With these tax reliefs, you can reduce your tax in two ways – by reducing your income (tax base) (preferable because it allows you to move into the income bracket taxed at the lower rate) and by deducting it from your tax, which reduces the amount of tax you pay.
To the items decreasing the tax base and deductions from the tax is added a group of preferential rules.
When ordering your PIT declaration, pay attention to share with us these facts, so you could receive the highest tax return or pay the least possible tax amount.
Preferential rules of taxation
| Type of benefit | Maximal deduction | Required data / document | Additional conditions | Declaration / appendix |
| Together with your child | Lower tax rate, doubled tax-free amount | Confirmation of the legal status of the child | Entitled is the parent, in case the annual income of the adult child does not exceed 19.061,28 zł | PIT-36 PIT-37 |
| 4+ tax relief | 85.528,- zł | Confirmation of the number and age of the children | Income from employment, contract of mandate and other business activity, maternity benefits can be taken into consideration. | PIT-36 PIT-37 PIT-28 PIT-36L |
| Relief or previously non-resident taxpayers | 85.528,- zł | In case of changing tax residency to Poland | Income from employment, contract of mandate and other business activity, maternity benefits can be taken into consideration. Applicable for 4 years starting from the declaration year or from the following year after changing the tax residency. | PIT-36 PIT-37 PIT-28 PIT-36L |
| Working retirees | 85.528,- zł | Confirmation on resignation from the retirement pension | Income from employment, contract of mandate and other business activity, can be taken into consideration. | PIT-36 PIT-37 PIT-28 PIT-36L |
| Joint taxation of souses | Doubled tax-free amount | | PIT-36 PIT-37 | |
| Tax relief fot the youth | 85.528,- zł | Up tp 26 years of age | Income from employment, contract of mandate and internships can be taken into consideration.. | PIT-36 PIT-37 |
Items deductible form tax after 2024
| Type of deduction | Maximal deduction | Required data / document | Additional conditions | Declaration / appendix |
| 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 |
| Working abroad (compensation) | Amount of tax paid abroad | Income statement from the employment abroad. The foreign version of out PIT-11 income statement. | Up to 1.360,- zł, In case of working outside of the land and territorial waters of countries, without limit. | PIT-36 PIT-37 PIT-28 PIT-36L PIT/O |
Items decreasing the tax base in 2024
| Type of deduction | Maximális mértéke | Required data / document | Additional conditions | Declaration / appendix |
| Thermo-modernization benefit | 53.000,- zł | Related invoices (tax included) | Can be deducted until 6 years from the date of the first expense | PIT-37 PIT-36 PIT-36L PIT-28 PIT/O |
| Relief for renovation and modernization of monuments | 50% of expenditures Up to 500.000,- zł in case o kiadások 50% | Related invoices | | PIT-37 PIT-36 PIT-28 PIT-36L PIT/O |
| Product marketing | Up to 1 million zł | Documentation of costs, invoices | In two following consecutive years after the expenditure the taxpayer: – increased its revenue from product sales; – acquired revenue from sales of a product that was previously not offered or previously non-existent in the country. | PIT-36 PIT-36L |
| Tax relief to create new product. | 30% of the sum of the costs for the trial production of the new product and the market launch, up to 10% of business income | Documentation of costs, invoices, documents | | PIT-36 PIT-36L PIT/O |
| Sponsoring (sport, culture, higher education) | 50% of the amount used for the activity, not more than the income from the entrepreneurial activity. | Documentation of costs, invoices, documents | | PIT-36 PIT-36L PIT/O |
| Benefit for investments by alternative limited partnerships | 50% of the costs incurred for the investment not more than PLN 250,000 zł annually | | | PIT-37 PIT-36 PIT-36L PIT/O |
| Tax relief for the purchase and operation of POS bank terminal | 2.500,- zł 1.000,- zł 200%-a of the expenses, up to 2.500,- zł in two consecutive years | invoices confirming the costs | PIT-36 PIT-28 PIT-36L PIT/O | |
| Trade union contributions | 840,- zł annually | Payment confirmation | | PIT-36 PIT-28 PIT-37 PIT/O |
| Healthcare contributions | In case of flat rate taxation (PIT-28) 50% of the healthcare contribution is deductible from the tax base. With linear taxation (PIT-36L) the maximum annual deductible amount of the healthcare contribution is 11.600,- zł | Annual summary of the paid contributions. | Not applicable in case of other taxation methodes | PIT-28 PIT-36L |
| IKZE (private pension account) | Up to the tax base, not more than 9388,80 zł; 14.083,20 zł for sole entrepreneurs (applicable after the year 2024) | confirmation of contributions paid to the IKZE account | | PIT-36 PIT-28 PIT-36L PIT-37 PIT/O |
| Benefit for research and development | 100% – 150% of costs related to qualified expenses | Registry of qualified costs and their financial documentation | | PIT-36 PIT-36L / PIT/BR |
| Social insurance contributions | Up to the contributions paid in 2024 | RMUA or other document confirming the paid contributions. (In case of employment, the PIT-11 income statement includes) | | PIT-36 PIT-36L PIT-37 PIT-28 |
| 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 |
| Benefit on medications | Cost of medications, minus 100,- zł per month. In case of diapers, up to 2.280,- zł | 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-28 PIT-36L PIT-37 PIT/O |
| Donations for religious cult – for churches | Up to 6% of the 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 the 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 the 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 the 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-28 PIT-36L PIT-37 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 2023 and before 2) 100% of of loss from 2019 and 2020 i case it does not exceed 5M PLN, otherwise up to 50% annually. | Loss shown in PIT declarations of previous years | Losses of previous years can be deducted 5 consecutive years back. | PIT-36 PIT-36L 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-36L PIT-28 PIT/WZ |
| Deduction on robotisation | +50% of expenses on robots and robotic machinery. No more than the income of the enterprise. | Confirmation of the expense (who, to whom, how much, when) | Applicable between 2022 and 2026. In case the given asset is sold before the end of the contracted leasing period or before the depreciation ends, the income of the current year must be increased by the previously deducted tax benefit. | PIT-36, PIT-36L, PIT/O |
Source: https://www.e-pity.pl/ulgi-odliczeni