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Personal income tax in Poland: Reliefs and deductions | Infographic

March 24, 2023

We are pleased to present you with an informative brochure presenting the reliefs and deductions applicable to personal income tax in Poland for 2022. The brochure has been prepared for employees and persons providing services under contracts of mandate and contracts for specific work. We hope that the information you will find in it will help you to determine whether you qualify for the reliefs and deductions applicable in Poland in 2022.

Download the free brochure and get access to the full overview of reliefs and deductions applicable in Poland, or scroll down for some selected information below.

Download the full overview for free, or scroll down for some selected information

Income deductions

PAYMENTS TO AN INDIVIDUAL RETIREMENT PENSION SECURITY ACCOUNT (IKZE)

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

THERMO-MODERNISATION RELIEF

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

DONATIONS

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).

RELIEF FOR INVESTORS IN ALTERNATIVE COMPANIES

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

Tax deductions

SYSTEMATIC SAVINGS RELIEF (AS PART OF ACQUIRED RIGHTS)

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

RELIEF FOR THE EMPLOYMENT OF DOMESTIC HELP (AS PART OF ACQUIRED RIGHTS)

Type of deduction:

  • Social security contributions of an unemployed person incurred until the end of the activation contract concluded with the unemployed person before 1 January 2007*

Amount of deduction:

  • Contributions actually paid, in accordance with the provisions of the social security system

*The deduction does not apply to expenses incurred in connection with the extension of such a contract made after 31 December 2006.

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