PIT in Poland – Reliefs and deductions | Infographic

Type of deduction:

Payments made during the tax year, up to the amount set out annually in the provisions on individual retirement pension security accounts

Amount of deduction:

Payment made, but not more than:

• PLN 10,659.60 – for sole traders,
• PLN 7,106.40 – for others

Type of deduction:

The expenses for building materials, equipment and services related to the implementation of the thermo-modernisation project in building

Amount of deduction:

The expenses incurred, not exceeding PLN 53,000 in respect of all thermos-modernisation projects carried out in individual buildings of which the taxpayer is the owner or co-owner

Type of deduction:

Donations made:

• for organisations conducting public benefit activities
• for the purposes of religious practice
• for the purposes of blood donations
• for the purposes of vocational education
• for the purposes of the Preparation and Implementation of Investments Covering Re-construction of the Saski Palace, Brühl Palace and Tenement Houses at Królewska Street in Warsaw

Amount of deduction:

In the amount of the donation made, but not more than an amount equal to 6% of the income (calculated jointly for donations to the purposes indicated).

Type of deduction:

Investment in alternative investment companies or companies in which the alternative investment company:

• holds at least 5 per cent of shares,
• will hold at least 5 per cent of shares as a result of acquisition or taking up of shares in such company in the period of 90 days of the day of acquisition or taking up of shares in a company by the taxpayer

Amount of deduction:

50% of the expenses incurred, but no more than PLN 250,000

Type of deduction:

Expenditure incurred up to the date specified before 1 January 2002 for the systematic accumulation of savings resulting from the contractual credit agreement concluded

Amount of deduction:

30% of the expenditure incurred, but not more than PLN 11,340