Details of settlement of PIT-28 for 2022 (2025)

Tax return correction

A corrected tax return may be submitted if the tax return:

includes accounting errors and obvious mistakes,
has been completed contrary to the requirements or rises doubts whether the data it contains is correct.

The right to submit a corrected tax return:

shall be suspended for the duration of a tax procedure or tax control – to the extent covered by this procedure or control,
shall continue to appertain after the completion of:

tax control,
tax procedure – to the extent not covered by the decision specifying the tax liability amount.

If, in the course of the tax avoidance procedure, a corrected tax return referred to in Article 81b(1a) of the Tax Code is submitted, you should specify the reason for its submission.

Tax identifier

PESEL is entered in the tax return by persons included in the PESEL register who in the fiscal year:

did not run a business,
were not registered as VAT taxable persons,
were not payers of premiums (either for social insurance or health insurance) or tax, e.g. for employment of an employee.

Please remember!: If you are a foreign national and you are obliged to settle tax in Poland, you should, as a rule, enter your PESEL number.

NIP is entered by persons who do not meet at least one of the above conditions

Premiums

Social insurance premiums

A deduction is allowed for the following premiums referred to in the provisions of the Act of 13 October 1998 on the social insurance system:

premiums for old-age and disability insurance as well as for sickness insurance withheld and disclosed by the taxpayer in PIT-11,
premiums for own old-age, disability, sickness, and accident insurance of the taxable person and persons cooperating with the taxable person, paid in the fiscal year by the taxable person, provided that these premiums were not previously recognized as tax-deductible expenses.

Premiums paid in the fiscal year from the taxable person’s funds for compulsory social insurance of the taxable person or persons cooperating with the taxable person are – in accordance with the provisions on compulsory social insurance in force outside Poland in a country of the European Union, the European Economic Area or the Swiss Confederation –deductible as well. For such premiums to be deducted, there must be legal grounds under the double taxation avoidance agreement or other ratified international agreements to which Poland is a party, for the tax authority to obtain tax information from the tax authority in the country where the taxable person paid premiums for compulsory social insurance.

Social security premiums that are not-deductible expenses:

premiums deducted from taxable income on the terms specified in Article 30c of the Act,
premiums deducted from revenue under the provisions of the Personal Income Tax Act,
premiums recognized as tax-deductible expenses,
premiums refunded in any form to the taxable person,
premiums assessed based on revenue exempt from tax under the Personal Income Tax Act and income from which tax collection has been waived pursuant to the provisions of the Tax Code,
premiums assessed based on income (revenue) exempt from tax under double taxation avoidance agreements to which Poland is a party,
premiums paid and deducted outside Poland in a country of the European Union, the European Economic Area or the Swiss Confederation from income (revenue) earned or tax due in that country, or from tax pursuant to Article 27b(1)(2) of the Act.

The amount of expenses for social insurance premiums is determined based on documents confirming that they have been incurred.

The amounts of social insurance premiums denominated in foreign currencies are converted into PLN at the average exchange rate announced by the National Bank of Poland on the last business day preceding the day when the expense was made.

Note! No deduction is allowed in the case of premiums paid from revenue that is exempt from tax under Article 21(1)
- subparagraph 148 (youth relief),
- subparagraph 152 (return relief),
- subparagraph 153 (relief for families 4+),
- subparagraph 154 (relief for working seniors),
of the Personal Income Tax Act.

If both tax-exempt and taxable income is earned, the taxable person may deduct from the total amount of social insurance premiums paid the amount equivalent to the percentage of taxable revenue in the sum of this revenue and revenue covered by the relief.

Revenue earned in 2022 that is subject to lump-sum tax on recorded revenue

Revenue from ordinary lease, usufructuary lease, usufructuary sublease or under other contracts of a similar nature

In 2022, pursuant to Article 12(1)(4) of the Lump-Sum Income Tax Act, the lump-sum tax rate on recorded revenue is 8.5% of revenue referred to in Article 6(1a), up to PLN 100,000. The lump-sum tax rate applicable to recorded revenue above this amount is 12.5%.

The limit of PLN 100,000 applies to the entire calendar year and any real estate owned and let by the taxable person, e.g. premises, land, apartments, buildings. It also covers all types of contracts – i.e. ordinary lease, ordinary sublease, usufructuary lease, usufructuary sublease and similar contracts.
The sum of revenue under all such contracts is of key importance.

Revenue from the sale of processed plant and animal products

Since 2022, a higher tax-exempt agricultural revenue limit has been applied. Farmers are exempt from tax on income from the sale of their products up to PLN 100,000 per year.
If PLN 100,000 is exceeded, the income can be taxed at a 2% lump-sum rate. The head of the tax office should be notified of this fact. In the absence of a notification, the general terms have to be applied.

Revenue determined by the tax authority

In this section of the tax return, revenue determined by the tax authority, i.e. the head of the tax office competent for the place of residence of the taxable person pursuant to Article 17 of the Lump-Sum Income Tax Act, is shown.

This provision stipulates that if the taxable person fails to keep records or keeps them contrary to the requirements for their recognition as evidence in tax procedures, as well as if the existence of the taxable person’s economic relations referred to in Article 23m(1)(5) of the PIT Act is found, the tax authority will determine the value of the unrecorded revenue, also in the form of an estimate, and will determine lump-sum tax on this amount at the rates that are five times the rates that would be applied to the revenue if it had been recorded. Such lump sum may not, however, be greater than 75% of the revenue.

Losses carried forward

A loss from private lease may reduce the revenue obtained from this source in the following five consecutive fiscal years, but the reduction amount in any of these years may not exceed 50% of the loss amount. The taxable person may also make a one-off reduction in the revenue obtained from this source in one of the following five consecutive fiscal years by an amount of up to PLN 5,000,000. The non-deducted amount is subject to settlement in the remaining years of this five-year period, but the reduction amount in any of these years may not exceed 50% of this loss amount.

Therefore, if the taxable person has suffered a loss from private lease, they can settle it only with revenue from this source.

The above rule for deducting losses is set out in Article 9(3) of the Personal Income Tax Act – with the wording in force until 31 December 2018 – and applies to losses incurred until the end of 2018.

Losses incurred after 31 December 2018 are deducted in accordance with different rules.

Pursuant to Article 9(3) of the Personal Income Tax Act – with the wording in force since 1 January 2019 – the taxable person may use the amount of a loss from a source of revenue, incurred in the fiscal year, to:

make a one-off reduction in the revenue obtained from this source in one of the following five consecutive fiscal years by an amount of up to PLN 5,000,000. The non-deducted amount is subject to settlement in the remaining years of this five-year period, but the reduction amount in any of these years may not exceed 50% of this loss amount.

Your reliefs and deductions

Check what reliefs you are entitled to:

rehabilitation relief;
Internet relief;
thermal modernization relief;
relief for training students or for employing apprentices;
relief for an employment support contract;
relief for refund of unduly received benefits;
housing reliefs;
relief for payments to the individual pension security account (IKZE);
deduction of contributions to trade unions;
relief for monuments;
relief for transferred donations;
abolition relief;
relief for bad debts.

Rehabilitation relief

Expenses for rehabilitation and expenses for facilitating bodily functions incurred in the fiscal year by a taxable person with disabilities or a taxable person with dependent persons with disabilities. Tax-deductible expenses include expenses for:

adaptation and equipment of apartments and residential buildings to meet the needs resulting from disability,
adaptation of motor vehicles to the needs resulting from disability,
purchase, repair or rental of medical devices included in the list specified by the Minister of Health and equipment enabling their use as intended, with the exception of pull-up pants, anatomical diapers, absorbent panties, underlays and anatomical inserts,
purchase, repair or rental of personal equipment, devices and tools necessary for rehabilitation and facilitating bodily functions, according to the needs resulting from disability, and equipment enabling their intended use, other than those included in the list of medical devices specified by the Minister of Health and household appliances,
purchase of pull-up pants, anatomical diapers, absorbent panties, underlays and anatomical inserts for up to PLN 2,280 in the fiscal year,
purchase of publications and training materials (aids), according to the needs resulting from disability,
payment for a stay at a rehabilitation camp,
payment for a stay in a health resort treatment facility, medical rehabilitation facility, care and treatment facility, and nursing and care facility,
payment for a stay of the carer of a disabled person qualified to disability group I or of disabled children up to 16 years of age, staying with a disabled person at a rehabilitation camp, in a health resort treatment facility or medical rehabilitation facility,
payment for rehabilitation or therapeutic and rehabilitation treatment,
payment for guides for the blind in the 1^st or 2^nd disability group and persons with motor disabilities in the 1^st disability group, in an amount of up to PLN 2,280 in the fiscal year,
maintenance of an assistance dog referred to in the Act of 27 August 1997 on vocational and social rehabilitation and employment of people with disabilities, in an amount of up to PLN 2,280 in the fiscal year,
home nursing care for a disabled person in the period of a chronic disease that makes it impossible for them to move and care services provided to the disabled in the 1^st disability group,
payment for a sign language interpreter,
camps for children and adolescents with disabilities and disabled persons’ children under 25 years of age,
medicines referred to in the Act – Pharmaceutical Law, in the amount being the difference between the expenses actually incurred in a given month and PLN 100, if a medical specialist determines that a disabled person should take certain medicines permanently or temporarily,
chargeable transport:
- of a disabled person in a medical transport ambulance,
- of a disabled person in the 1^stor 2^nd disability group, and of disabled children up to 16 years of age, also by means of transport other than a medical transport ambulance,

use of a passenger car owned (jointly owned) by a disabled person or a taxable person with a dependent disabled person or a disabled child under the age of 16, in an amount of up to PLN 2,280 in the fiscal year,
chargeable travel by public transport related to a stay:
- at a rehabilitation camp,
- in a health resort treatment facility, medical rehabilitation facility, care and treatment facility, and nursing and care facility,
- at camps for children and adolescents with disabilities and children of people with disabilities under 25 years of age,
- of the carer of a disabled person in the 1^stdisability group or of disabled children up to 16 years of age, staying with a disabled person at a rehabilitation camp, in a health resort treatment facility or a medical rehabilitation facility.

The deduction does not apply to those of the aforementioned expenses that have been financed (co-financed) from a company fund for the rehabilitation of the disabled, a company activity fund, the State Fund for the Rehabilitation of the Disabled or the National Health Fund, a company social benefit fund, or have been refunded to the taxable person in any form. If the expenses were partially financed (co-financed) from these funds, the difference between the expenses incurred and the amount financed (co-financed) from these funds or refunded in any form may be deducted.

For the above-mentioned expenses to be deducted, the person to whom they relate should be in possession of documents confirming that these expenses have been incurred and one of the following decisions:

a decision on the qualification by the evaluating bodies to one of the three degrees of disability, specified in other regulations,
a decision on granting disability pension due to total or partial inability to work, a training pension or a social pension,
a decision ascertaining the disability of a person who is under 16 years of age, issued under other provisions,
a disability certificate, issued by the competent authority under other provisions in force until 31 August 1997.

In the case of deductions for: maintenance of an assistance dog (1), payment for a guide for a blind person in the 1^stor 2^nd disability group or a person with motor disability in the 1^st disability group (2), and using a passenger car (3), it is not required to be in possession of documents confirming their amount, however, at the request of the tax authorities, the taxable person has to provide evidence necessary to determine the entitlement to the deduction, in particular:

Internet relief

As part of this relief, taxable persons may deduct expenses for using the Internet incurred in the fiscal year, regardless of the place and form of its use e.g. at home (fixed connection, wireless connection, including via mobile devices) and in an Internet cafe. This relief is available to taxable persons who have never taken advantage of this deduction and are in possession of a document confirming that the expense on this account has been incurred (e.g. bank transfer, proof of payment, certificate). The taxable person may make a deduction on this account in up to two consecutive fiscal years. The maximum deduction in fiscal year cannot exceed PLN 760.

Thermal modernization relief

This relief consists in deducting from revenue expenses incurred for the implementation of a thermal modernization project in a single-family residential building.

The relief is available to a taxable person who is the owner or co-owner of a single-family residential building (also a terraced or semi-detached house).

A thermal modernization project may consist in:

improvement that reduces the energy demand for heating domestic hot water and residential buildings;
improvement resulting in a reduction in primary energy losses in local heating networks and local heat sources supplying these networks, if the residential buildings to which energy is supplied from these networks meet the energy saving requirements specified in the provisions of the construction law, or measures have been taken to reduce the consumption of energy supplied to these buildings;
making a technical connection to a centralized heat source in connection with the elimination of a local heat source, as a result of which the costs of generating heat supplied to residential buildings are reduced;
complete or partial conversion of energy sources to renewable sources or the use of high-efficiency cogeneration.

The thermal modernization relief may not be used in the case of a building under construction.

Tax-deductible expenses include expenses that:

are listed in the Appendix to the Regulation of the Minister of Investment and Development of 21 December 2018 on the list of types of building materials, devices and services related to the implementation of thermal modernization projects (Journal of Laws, item 2489),
relate to a thermal modernization project that will be completed within 3 consecutive years, counting from the end of the fiscal year in which the taxable person incurred the first expense,
have been documented with an invoice issued by a VAT taxable person not exempt from this tax,
have not been financed (co-financed) by the National Fund for Environmental Protection and Water Management or voivodeship funds for environmental protection and water management, or refunded to the taxable person in any form,
have not been recognized as tax-deductible expenses, deducted from revenue under the Act on lump-sum income tax on certain revenue earned by natural persons or accounted for by the taxable person to take advantage of tax reliefs within the meaning of the Tax Code.

If the expenses incurred were subject to VAT, the expense amount is understood as the expense plus this tax, provided that VAT has not been deducted pursuant to the Value Added Tax Act.

A deduction is made in the tax return for the fiscal year in which the expense was incurred.

A deduction amount that was greater than the taxable person’s income (revenue) for a given fiscal year is deductible in subsequent years, but not longer than for 6 years from the end of the fiscal year in which the first expense was incurred.

A deduction amount may not exceed PLN 53,000 for all implemented thermal modernization projects in particular buildings owned or co-owned by the taxable person.

If the taxable person fails to implement the thermal modernization project in a three-year period, the relief has to be refunded, which means that the amounts previously deducted on this account will be added to the income (revenue) for the fiscal year in which the three-year period expired.

A taxable person who received a refund of expenses deducted for the implementation of a thermal modernization project after the year in which they took advantage of the relief, is required to add the previously deducted amounts accordingly to the income (revenue) in the tax return submitted for the fiscal year in which they received this refund.

Student relief (student’s training)

Relief for training students or for employing apprentices can be applied in accordance with the acquired rights principle, provided that the conditions entitling to it were met before the end of 2003. This relief is granted based on a decision issued by the tax office. A deduction can be applied to amounts awarded before 1 January 2006 and not deducted, as well as amounts of reliefs granted under regulations in force after 1 January 2006.

The relief consists in reducing the lump sum by the amount specified in a decision issued by the tax office.

Employment support contract

A deduction is available to a person running a household who, in accordance with the provisions of the Act of 20 April 2004 on employment promotion and labor market institutions, concluded an employment support contract with an unemployed person for performing gainful work in the household, and paid social insurance premiums on this account with own funds. A deduction is available after each period of 12 consecutive months of this contract term, provided that:

the concluded employment support contract has been registered with the poviat labor office, and the fact of its conclusion is confirmed by a certificate,
the expenses have been documented with evidence confirming that they were incurred.

Expenses incurred by a person running a household to pay with their own funds social insurance premiums of a person employed under an employment support contract, specified in the Act of 13 October 1998 on the social insurance system, are deductible.

The taxable person could make a deduction in the tax return filed for the fiscal year in which the 12-month period of uninterrupted duration of the employment support contract expired.

Since 2007, the relief concerned is available only under the acquired rights principle.

Refund of unduly received benefits

A refund of unduly collected benefits that previously increased taxable income (in amounts including tax), if these were not withheld by the taxpayer.

Taxable persons who in the years: 2016, 2017, 2018, 2019, 2020 or 21 refunded unduly collected benefits and the amount of these refunds was not covered by their income for those years, have the right to deduct this amount from income earned in 2022. Refunds made in 2022 are deductible as well.

Housing reliefs

Housing relief applies to expenses incurred:

to repay interest on a housing loan granted to the taxable person in 2002-2006, as well as interest on a loan granted to the taxable person for the repayment of a housing loan or a loan for the repayment of these loans;
to continue the systematic accumulation of savings only in one savings and loan account and with one bank running a housing fund;
to repay (with interest) a bank loan or a loan from the employing establishment, received in 1992-1993 for housing purposes specified in Article 26(1)(5) and (6) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2021, item 1128, consolidated text), in the version in force in those years,
in previous years, for housing purposes (including renovation or modernization of a house/apartment), if these expenses were not covered, respectively, by the income, revenue or tax for those years.

Interest relief

Pursuant to Article 9(1) of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts (Journal of Laws item 1588 and of 2008, item 1316):

“a taxable person who was granted in 2002-2006 a loan referred to in Article 26b of the Act in the version in force before 1 January 2007, hereinafter referred to as a “housing loan” is entitled – on the terms specified in this Act and in the Act on lump sum income tax on certain revenue earned by natural persons, in the version in force before 1 January 2007 – to deduct expenses incurred to repay interest on:

a housing loan,
a loan taken out to repay a housing loan,
each subsequent loan taken out to repay the loan referred to in subparagraphs (1) or (2)

– until the repayment deadline specified in a housing loan agreement concluded before 1 January 2007, but for no longer than until 31 December 2027.”

The “housing loan” referred to above is a loan granted directly to the taxable person (and not, for example, to the developer or the housing cooperative) in 2002-2006 to finance an investment aimed at satisfying one’s own housing needs related to:

construction of a residential building, or
provision of a construction or housing contribution to a housing cooperative for the acquisition of the right to a newly constructed residential building or an apartment in such building, or
the purchase of a newly built residential building or an apartment in such building from the gmina or from the person who has built this building in the course of their business activity, or
construction of a superstructure or extension of a building for residential purposes, or reconstruction (adaptation) of a non-residential building, its part or non-residential premises for residential purposes, as a result of which an autonomous apartment that meets the standards specified in the provisions of the construction law will be created.

As part of the interest relief, both actually repaid interest on a housing loan and on a loan taken to repay the housing loan and on each subsequent loan taken to repay the aforementioned liabilities is deductible.

If a loan – granted to the taxable person to repay a housing loan or a loan taken to repay a housing loan and each subsequent loan taken to repay the aforementioned liabilities – is part of a loan intended to repay also loan liabilities other than those listed in this provision, only the interest on that part of the loan that is proportionally due to the repayment of the loan taken to repay the housing loan and each subsequent loan taken to repay the aforementioned liabilities, is deductible.

A taxable person who completed a housing investment in 2022 may deduct interest on a loan for the first time in the tax return submitted for this fiscal year, and interest paid before the year of the investment completion (if it is not deducted from the income for 2022) may be deducted also in the next fiscal year. In this case, only the difference between the sum of the deductible interest and the amount of interest actually deducted in the year in which the taxable person made the first deduction is deductible.

A deduction can be made if, among others:

a housing loan was granted in 2002-2006,
a housing loan was granted by an entity authorized under the provisions of banking law or the provisions on cooperative savings and credit unions to grant loans, and the loan agreement indicates that it relates to one of the investments listed in PIT-2K,
a loan granted to repay a housing loan or any subsequent loan taken to repay these loans has been taken out at banks or savings and credit unions operating in all countries of the European Union, the European Economic Area, and the Swiss Confederation,
the investment concerns residential buildings or apartments located on land in the Republic of Poland intended for housing construction in the local spatial development plan, and in the absence thereof – specified as such in a decision on building conditions and land development, issued under applicable laws,
the investment concerns a residential building or an apartment, the construction of which was completed not earlier than in 2002, and also in the case of an investment related to:

construction of a residential building or construction of a superstructure or the extension of a building for residential purposes, or reconstruction (adaptation) of a non-residential building, its part or non-residential premises for residential purposes, as a result of which an autonomous apartment that meets the standards specified in the provisions of the construction law will be created – the investment was completed within three years, counting from the end of the calendar year in which, in accordance with the construction law, a permit for construction of a residential building or construction of a superstructure or the extension of a building for residential purposes or for reconstruction (adaptation) of a non-residential building, its part or non-residential premises for residential purposes was obtained, and was confirmed with an occupancy permit for a residential building, as specified in the provisions of the construction law, and if such permit is not required – a notification of completion of the construction of such building,
provision of a construction or housing contribution to a housing cooperative for the acquisition of the right to a newly constructed residential building or an apartment in such building, or the purchase of a newly built residential building or an apartment in such building from the gmina or from the person who has built this building in the course of their business activity – an agreement on the establishment of cooperative ownership or tenant right to the apartment, or an agreement in the form of a notarial deed establishing separate ownership of the apartment, on the transfer of the ownership of the residential building or the apartment to the taxable person was concluded, one of the parties to which is the taxable person,

interest:

has been actually paid, and its amount and payment date are documented by a proof issued by an entity authorized under the provisions of banking law or the provisions on cooperative savings and credit unions to grant loans,
has not been recognized as tax-deductible expenses or has not been refunded to the taxable person in any form, unless the refunded interest increased the tax base,

the taxable person or their spouse did not or does not take advantage of the deduction from income (revenue) or tax on account of expenses incurred for their own housing purposes, intended for: purchase of land or transfer of the right of perpetual usufruct of land for the construction of a residential building, construction of a residential building, a construction or housing contribution to a housing cooperative, purchase of a newly built residential building or an apartment in such building from the gmina or from the person who has built this building in the course of their business activity, construction of a superstructure or the extension of a building for residential purposes, reconstruction of the attic, drying room or adaptation of other room for residential purposes as well as finishing an apartment in a newly built residential building, until the apartment is occupied, systematic accumulation of savings on a savings and loan account with a bank running a housing fund.

A deduction is possible only for interest:

accrued for the period from 1 January 2002 and paid since then,
on that part of the loan that does not exceed the amount of the product of 70 m² of usable area and the conversion factor of 1 m² of usable floor area of a residential building, established to calculate a guarantee premium on contributions to housing savings books for the third quarter of the year preceding the fiscal year, determined for the year of the investment completion (Article 9(4) and (5) of the Act of 16 November 2006 on the amendment to the Personal Income Tax and certain other acts). In 2022, this amount is PLN 374,290. Hence, if the taxable person took out a loan in 2002-2006 in the amount of e.g. PLN 380,000, and completed the housing investment in 2022, they may deduct from income in the tax return submitted for this year the actually paid interest in the part attributable to the loan in the amount of PLN 374,290, i.e. in the percentage that will be obtained by dividing the limit amount (PLN 374,290) by the total loan amount (PLN 380,000) x 100.

It should also be remembered that:

the amount of deductions applies to both spouses jointly. If the spouses settle tax separately – deductions are made in accordance with applications contained in annual tax returns, or from the income/revenue of each spouse, in the proportion indicated in the application, or from the income/revenue of one of them;
the taxable person attaches to the tax return submitted for the year in which deductions under the interest relief are made for the first time, a statement on the amount of all expenses incurred with respect to a given investment, including the amount of expenses documented with invoices issued by VAT taxable persons not exempt from this tax – PIT-2K. In this statement, the taxable person (and in the case of joint settlement – both the husband and wife) is required to indicate, besides providing identification data, also:

the year in which they obtained the housing loan,
the amount of the loan,
the year of commencement and completion of the housing investment for which the taxable person took out a loan,
the type of the investment,
the total amount of expenses related to the investment,
the amounts of expenses documented with invoices issued by VAT taxable persons that do not take advantage of exemption from this tax,

no deduction is available to a taxable person who has taken out a housing loan on the terms set out in the Act of 8 September 2006 on financial support for families purchasing their own apartments (Journal of Laws of 2019, item 1011) – paragraph 2 of Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts.

The information provided above does not fully reflect the wording of Article 26b of the Act, in force before 1 January 2007, read together with Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts. Therefore, before a deduction in the tax return is made, it is advisable to read all the regulations concerning the relief concerned, contained in the above-mentioned provisions.

Reliefs deducted in accordance with the acquired rights principle

Taxable persons who in the fiscal year repaid (with interest) a bank loan or a loan from the employing establishment received in 1992-1993 for housing purposes specified in Article 26(1)(5) and (6) of the Act in the version in force in those years, and did not incur housing expenses, but deduct expenses incurred and deductible in previous years, in the part in which these expenses were not covered by the income (revenue) for those years.

One should specify the type of housing expense and the amount deducted accordingly. However, the deduction amount may not be higher than the amount of the deduction limit applicable in a given fiscal year. This limit is calculated as the difference between the deduction limit available to the taxable person in the period when the provisions of the Act were in force (i.e. starting from 1992) and the deduction limit used in previous years.

Note! Do not enter expenses incurred in the fiscal year to repay debt due to loans for housing construction contracted by housing co-operatives by 31 May 1992. The relief in question expired at the end of 1999 (deduction from income), respectively at the end of 2004 (deduction from tax).

Housing fund

A tax deduction for the systematic accumulation of savings in one savings and loan account and with one bank that runs a housing fund is available to taxable persons who concluded with a bank running a housing fund a contractual loan agreement on the systematic accumulation of savings, in accordance with the rules set out in in the provisions on certain forms of support for housing construction, and acquired, before 1 January 2002, the right to deduct from tax expenses incurred for the purpose specified in Article 27a(1)(2) of the Act, in the version in force before 1 January 2002, are entitled to deduct, on the terms set out in that act, further amounts of savings paid to continue the systematic accumulation of savings only in the same savings and loan account and in the same bank running a housing fund, paid from 1 January 2002 until the expiry of the period of the systematic accumulation of savings, specified in the contractual loan agreement.

The deduction amount may not exceed 30% of the expenses incurred in the fiscal year, but not more than PLN 11,340. It should be checked at this point whether the amount deducted does not exceed the deduction limit available in the fiscal year, calculated as the difference between the deductions limit set out for the years when the provisions of the Act were in force (i.e. from 1992) and the deduction limit used in previous years. Persons who also make deductions related to interest repaid in the fiscal year on a bank loan or a loan from the employing establishment, received in 1992-1993 for housing purposes (falling within the concept of the so-called large construction relief), should additionally reduce the above-mentioned deduction limit determined for the years when the provisions of the Act were in force by 19% of this interest.

Housing expenses not deducted in previous years

Taxable persons who in previous years made tax deductions for housing expenses (also as part of the renovation and modernization relief), but the deduction they were entitled to was not covered by the tax for those years, may increase the tax deduction they are entitled to in the fiscal year by the uncovered amount.

Payments to the individual pension security account (IKZE)

The amount of payments to IKZEs is specified in Article 13a(1)-(4) of the Act of 20 April 2004 on individual retirement accounts and individual retirement security accounts. Pursuant to these provisions, payments made to the IKZE may not exceed the amount equivalent to 1.2 times (1.8 times in the case of persons running non-agricultural activity within the meaning of Article 8(6) of 13 October 1998 on the social insurance system) the forecast average monthly wage in the national economy for a given year specified in the Budget Act or the Provisional Budget Act or in drafts thereof, if the relevant acts have not been enacted. In 2022, this limit is PLN 7,106.40 and PLN 10,659.60, respectively.

Payments made to the IKZE by a minor may not exceed the income earned by them in a given year from work performed under an employment contract, nor may they be higher than the amount of the annual limit (Article 13a(7) of the Act of 20 April 2004 on individual retirement accounts and individual retirement savings accounts).

If, in the period from 1 January 2012 to 31 December 2012, the saver transferred the funds accumulated in an individual retirement account (IKE) to an individual retirement savings account (IKZE), these funds are considered a payment to the IKZE. This contribution was deductible from income within the limit applicable in the fiscal year 2012. The excess over the deduction limit applicable in this year is deductible in the following years.

Deduction of premiums for trade unions

Membership fees paid to trade unions to which the taxable person belongs are tax-deductible. If the fees are deducted by the employer, the amount indicated in PIT-11 (item 123) should be entered in PIT/O. In other cases, the amount is determined based on proof of payment of membership fees to the trade union, which indicates at least: the identification data of the trade union member making the payment, the name of the trade union organization for which the payment was made, the title and date of the payment, and the amount of the fees paid. The maximum deduction per fiscal year may not exceed PLN 500.

Relief for monuments

This relief is available to: taxable persons paying lump-sum tax on registered revenue, who is the owner or co-owner of an immovable monument at the time the expense is incurred.

The relief consists in deducting from the tax base:

50% of the amount of expenses incurred for payments to the renovation fund of a housing community or housing cooperative and for conservation, restoration and construction works related to an immovable monument (entered in the register of monuments or included in the record of monuments),
the expense incurred to purchase a monument entered in the register of monuments, but no more than the amount equivalent to the product of PLN 500 and the number of square meters of the usable area of this monument. The deduction limit for all taxable person’s investments on this account may not exceed PLN 500,000.

The deduction of payments to the renovation fund as well as expenses for conservation, restoration and construction works is made in the tax return submitted for the year in which these expenses were incurred.

The deduction should be documented with proof of payments to the renovation fund of the housing community or housing cooperative or with a confirmation of the amount of payments made, issued by the housing community or housing cooperative. Expenses for conservation, restoration and construction works are documented based on an invoice issued by a VAT taxable person who is not exempt from this tax, and are increased by the amount of tax on goods and services, unless this tax has been deducted under the Act on tax on goods and services.

The deduction of expenses incurred to purchase an immobile monument is made in the tax return for the year in which expenses for conservation, restoration and construction works relating to this monument were incurred for the first time.

Spouses with tenancy by the entirety may take advantage of the relief for monuments in equal parts or in any proportion they determine, regardless of whether the document confirming the expense has been issued for both spouses or one of them.

A taxable person who after the year in which they benefited from the relief, receives a refund of previously deducted expenses, must add them to the income for the year in which they received this refund.

Donations

Check what donations you are entitled to deduct:

donations for public benefit purposes,
donations for religious worship purposes,
blood donation,
donations for the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw,
donations for purposes related to counteracting the effects of COVID-19,
donations for computer equipment in the form of laptops and tablets,
donations under other acts

Donations for public benefit purposes

Donations may be deducted from the tax base for the purposes specified in the provisions of the Act of 24 April 2003 on public benefit and volunteer work. Their aim is, among others, to support families and people in a difficult life situation, charity and the disabled, protection and promotion of health or science, school and higher education.

You may make a donation to:

non-governmental organizations (e.g. foundations and associations) that are not entities of the public finance sector and do not operate for profit, and, among others, churches, associations of local government units or social cooperatives;
equivalent organizations specified in the provisions regulating public benefit activity in force in a country of the European Union (EU) other than Poland or in another member state of the European Economic Area (EEA, i.e. Iceland, Liechtenstein, Norway), carrying out public benefit activity in the area of public tasks and implementing specific goals.

The amount of a donation actually made is deductible up to 6% of the donor’s revenue.

This limit includes deductions on account of donations for the purposes of religious worship, honorary blood donations as well as donations for the preparation and implementation of investment projects related to the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw.

If the donation relates to goods subject to VAT, the amount of the donation is understood as the value of the goods plus VAT – in the part exceeding the amount of the input tax that the taxable person has the right to deduct in accordance with the provisions of the Act on tax on goods and services on account of this donation.

In the case of a donation to an organization specified in the regulations governing public benefit activities in another EU or EEA country, the taxable person is entitled to make a deduction provided that:

the taxable person presents a representation of this organization that as at the date of the donation, it was an organization equivalent to an organization operating under Polish provisions on public benefit activity and volunteer work, implementing specified goals, and
there are legal grounds under a double taxation avoidance agreement or other ratified international agreements to which Poland is a party, for the tax authority to obtain tax information from the tax authority in the country where the organization has its registered office.

No deduction is possible in the case of:

donations for the benefit of natural persons,
donations for legal persons and organizational units without legal personality, conducting business activity consisting in the production of consumer electronics, fuel, tobacco, spirits, wine and beer, as well as other alcoholic products with an alcohol content above 1.5%, and products made of precious metals or including such metals, or trade in these products,
donations returned in any form,
donations deducted from revenue pursuant to the Act on lump-sum income tax on certain revenue earned by natural persons.

A donation must be documented with:

proof of payment to the donee’s payment account or its bank account other than a payment account – in the case of a cash donation,
proof of the donor’s identification data and the value of the donation, along with the donee’s representation on its acceptance – in the case of a non-monetary donation.

In PIT/O (information on deductions) attached to the annual tax return, the taxable person should specify the amount (value) of the donation made, the amount (value) of the donation deducted, and the donee’s identification data.

Donations for religious worship purposes

Donations for religious worship purposes may be deducted from revenue.

The amount of a donation actually made is deductible up to 6% of the donor’s revenue.

This limit includes deductions on account of donations for the purposes of specified in the Public Benefit Activity Act, honorary blood donations as well as donations for the preparation and implementation of investment projects related to the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw.

No deduction is possible in the case of:

donations deducted from revenue under the Lump-Sum Income Tax Act,
donations returned in any form.

Amounts not deducted in the tax return due to insufficient revenue may not be deducted in subsequent years.

A donation must be documented with:

proof of payment to the donee’s payment account or its bank account other than a payment account – in the case of a cash donation,
proof of the donor’s identification data and the value of the donation, along with the donee’s representation on its acceptance – in the case of a non-monetary donation.

Blood donation

Blood donations by honorary blood donors are deductible from revenue.

The relief is due under the Act on public blood service in the amount of the product of PLN 130 and liters of donated blood or its components. The amount of a donation actually made is deductible up to 6% of the donor’s revenue. This limit includes deductions on account of donations for the purposes of religious worship, public benefit activity as well as donations for the preparation and implementation of investment projects related to the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw.

No deduction is possible in the case of:

donations deducted from revenue under the Lump-Sum Income Tax Act,
donations returned in any form.

Amounts not deducted in the tax return due to insufficient income (revenue) may not be deducted in subsequent years.

The amount of the donation should be documented with a certificate from the organizational unit implementing tasks in the area of blood donation. The certificate should specify the amount of blood or its components donated free of charge.

A taxable person who deducts a donation is required to specify in PIT/O (information on deductions) attached to the tax return the amount of the donation made, the amount of the deduction, and the data enabling the identification of the relevant organizational unit that performs tasks in the area of blood collection.

Donations for the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw

Donations made in accordance with the Act of 11 August 2021 on the preparation and implementation of investment projects related to the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw (Journal of Laws of 2021, item 1551) may be deducted from revenue.

The objectives related to the reconstruction of the Saski Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw are implemented by a special purpose vehicle. It is a limited liability company established by the State Treasury.

The amount of a donation actually made is deductible up to 6% of income. This limit includes deductions of donations for public benefit purposes, religious worship purposes as well as deductions on account of honorary blood donations.

Donations for counteracting COVID-19

A deduction applies to donations made in the fiscal year to:

entities performing medical activities, entered in the list of entities providing healthcare services, including sanitary transport, in connection with counteracting COVID-19, announced in the Public Information Bulletin of the National Health Fund;
Government Agency for Strategic Reserves for the purpose of performing its statutory tasks;
Central Base of Sanitary and Anti-Epidemic Reserves for the purpose of performing its statutory tasks;
homes for mothers with underage children and pregnant women, night shelters, shelters for the homeless, including those with care services, support centers, family nursing homes, and social welfare centers referred to in the Act of 12 March 2004 on social assistance;
COVID-19 Counteraction Fund.

Donations in the form of tablets and laptops

A deduction applies to donations made in the fiscal year to:

bodies running educational facilities,
organizations referred to in Article 3(2) and (3) of the Act on public benefit and volunteer work, performing public benefit activity in the area of public tasks, or the operator of the National Educational Network, for the purpose of further free transfer to the bodies running educational facilities or to educational facilities.

Educational facilities include:

entities referred to in Article 2(1)-(4) and Article 2(7) of the Educational Law;
universities within the meaning of the Law on Higher Education and Science;
care and education facilities within the meaning of the Act on supporting the family and the foster care system.

A deduction is possible if the donation covers complete, usable portable computers (tablets, laptops) manufactured not earlier than 3 years before the date of their transfer.

A deduction applies to donations made in the period from 1 January to the end of May 2022,i.e. the month when the state of epidemic declared due to COVID-19 was cancelled in Poland.

Donations under other acts

Donations under other acts are deducted from the tax base.

These are donations to charity and care activities carried out by church, that are fully deductible. The value of a donation actually made can be deducted.

The right to their deduction is provided for in acts regulating the relationship of the state to particular churches, e.g. the Act of 17 May 1989 on the relationship of the state to the Catholic Church in the Republic of Poland.

The donee should provide the donor with:

confirmation of the receipt of the donation, required by the donor at the time of the deduction, and
a report on the allocation of the donation to charity and care activities carried out by the church (within two years of the donation receipt).

The donor may only deduct donations whose amount is documented with:

proof of payment to the donee’s payment account or its bank account other than a payment account – in the case of a cash donation,
document indicating the donor’s identification data and the value of the donation, along with the donee’s representation on its acceptance – in the case of a non-monetary donation.

Abolition relief

This relief, referred to as “abolition relief”, is available to taxable persons who are subject to unlimited tax liability in Poland and earned in the fiscal year outside the territory of the Republic of Poland revenue:

under public service relationship, employment relationship, outwork, and cooperative employment relationship,
from activity performed in person,
from non-agricultural business activity,
under property rights, copyright and neighboring rights as defined in other regulations, as well as artistic, literary, scientific, educational and columnist activities performed outside Poland, except for income (revenue) for exercising or disposing of these rights

that are settled under the terms set out in Article 27(9) or (9a) of the PIT Act (i.e. using the proportional deduction method to avoid double taxation).

The relief consists in deducting from tax, calculated in accordance with Article 27 of the Act, the amount that is the difference between tax calculated using the proportional deduction method and the amount of tax calculated by applying to the revenue listed above exemption with progression. The deduction amount may not be greater, however, than PLN 1,360.

A taxable person earning revenue from non-agricultural business activity subject to lump-sum tax on registered revenue has the right to reduce the lump sum by the amount determined in the above manner. The right to deduct the amount of the abolition relief is also vested in taxable persons settling income from non-agricultural business activity or special branches of agricultural production on the terms set out in Article 30c of the Act.

The limit of a deduction on the account of the abolition relief does not apply to income from hired work, from the provision of services under contracts of mandate or contracts for specific work referred to in Article 13(8)(a) of the Act, under enterprise management contracts, manager contracts or contracts of a similar nature, including revenue under such contracts concluded as part of the taxable person’s non-agricultural business activity (except for revenue received by persons who are – regardless of the manner of their appointment – members of management boards, supervisory boards, committees or other decision-making bodies of legal persons), if this income is earned from work or services performed outside the land territory of countries. If the taxable person earns such income, they have the right to deduct the full amount of the abolition relief.

No deduction is allowed if specific income (revenue) was earned in countries or on territories referred to as tax havens, listed in the Regulation of the Minister of Finance of 28 March 2019 on the determination of countries and territories applying harmful tax competition in the field of personal income tax.

Amounts of lump sum due

Additions to lump sum

This category includes amounts previously deducted, e.g. the taxable person made deductions from income or a lump sum and then received a refund of the deducted amounts (in whole or in part).

We are dealing with unduly collected benefits if, e.g.

the right to receive them has ceased or has been suspended,
the benefits were received based on false documents entitling to them.

Such benefits may include:

old-age or disability pension you received, but you were no longer entitled to it,

family allowances, nursing benefits, child benefits.

Lump sum due

When completing the table with the amounts of lump sum due, the taxable person should show the lump sum calculated on income from ordinary lease, usufructuary lease, usufructuary sub-lease or other contracts of this type and on income from the sale of processed plant and animal products.
The amount of the lump sum due for each month should be calculated by subtracting available deductions from income, and multiplying the resulting amount by the appropriate lump-sum rate. The calculated lump sum amount should be reduced by available deductions from the lump sum.

Other information

If you have a valid Large Family Card (KDR), you may take advantage of an accelerated tax overpayment refund. This option is available to those who submit their tax return in electronic form.

A certificate of residence proves the place of residence for tax purposes.

Provide contact details: phone number, e-mail address.

PERSONAL ACCOUNT FOR OVERPAYMENT REFUND

If the tax return shows an overpayment, you may indicate in this section an account other than the one related to the business activity you conduct, to which the overpayment is to be refunded.

You may be the holder or co-holder of the indicated account. An account held or jointly held by your spouse may be indicated only where a joint tax return is submitted.

The indicated account updates the account previously reported to the tax office.