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 14,083.20 – for sole traders,
  • PLN 9,388.80 – for others

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

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