You should correct your tax return if:

• it contains arithmetic errors or obvious mistakes,
• you find that the information contained in it is incorrect.

Remember! The right to correct a tax return is suspended for the duration of tax proceedings or a tax inspection – to the extent covered by such proceedings or inspection.

You still have the right to submit a correction after the end of:

• a tax inspection,
• tax proceedings – to the extent not covered by a decision determining the amount of the tax liability.

If, in the course of tax proceedings concerning tax avoidance, you submit a correction to your tax return referred to in Article 81b sec. 1a and sec. 1f of the Tax Ordinance Act, please submit a justification for the reasons for submitting the correction together with the correction itself.

Enter your PESEL number if, in 2025, you did not run a registered business or special branches of agricultural production, were not registered for VAT purposes, and were not a payer of taxes and social and health insurance premiums.

A quick reminder!

If you are a foreign national and are required to settle your tax in Poland, you should, as a rule, enter your PESEL number.

You use your TIN (Taxpayer Identification Number) if in 2025 you had a registered business, special agricultural production activities, were a registered taxpayer of value‑added tax, or acted as a payer (of social insurance contributions, health insurance, or taxes, e.g. related to employing a worker).

You may deduct from your revenue the contributions specified in the provisions of the Act of 13 October 1998 on the Social Insurance System:

• deducted in the tax year by the tax remitter from the taxpayer's funds for pension and disability insurance and for sickness insurance; however, in the case of taxpayers achieving revenue from membership in an agricultural production cooperative or other cooperative engaged in agricultural production, only in the part calculated on revenue subject to taxation; the amount of contributions deducted by the tax remitter is shown in other tax returns,
• paid in the tax year directly for the taxpayer's own pension, disability, sickness, and accident insurance and that of persons cooperating with them, provided that they have not been previously included in tax-deductible costs or deducted in other tax returns.

Contributions paid in the tax year from the taxpayer's funds for mandatory social insurance of the taxpayer or persons cooperating with them, in accordance with the regulations regarding mandatory social insurance applicable in an EU Member State other than Poland, or in another state belonging to the European Economic Area, or in the Swiss Confederation, are also deductible. However, in order to deduct these contributions, it is necessary that the right to deduct arises from a double taxation avoidance agreement or other ratified international agreements to which Poland is a party. The above agreements should also provide for the right of the Polish tax authority to obtain the necessary information from the tax authority of the country where you paid these contributions.

In the PIT-28 return, you cannot deduct contributions:

• which you deducted from income taxed under the rules set out in Article 30c of the Personal Income Tax Act,
• which you deducted from revenue under the provisions of the Personal Income Tax Act,
• which you included in your tax-deductible costs,
• which were refunded to you in any form,
• whose assessment base constitutes revenue exempt from tax under the Personal Income Tax Act (including revenue
  exempt in connection with the return relief, relief for families 4+, or relief for working seniors) as well as contributions whose assessment base constitutes income from which tax collection has been abandoned under the provisions of the Tax Ordinance Act,
• whose assessment base constitutes income (revenue) exempt from tax under double taxation avoidance agreements to which the Republic of Poland is a party.

Determine the amount of expenses for social security contributions based on documents confirming that they were incurred.

If you paid contributions in another currency, you should convert them into GBP at the average exchange rate announced by the National Bank of Poland on the last working day preceding the date on which the expense was incurred.

Remember! As a rule, contributions paid on revenue that is exempt from tax under Article 21 sec. 1

• point 152 (return relief),
• point 153 (relief for families 4+),
• point 154 (relief for working seniors),

of the Personal Income Tax Act are not deductible. However, the above does not apply to entrepreneurs.

Remember! You are entitled to deduct health insurance contributions only if you earn revenue from non-agricultural business activity. When settling health insurance contributions, the principle of the source and form of taxation applies. This means that if you earn revenue from business activity, PIT-28 allows you to settle only contributions paid from business activity taxed in this form. If you have revenue taxed in another form (e.g. a company taxed according to a flat tax), you cannot freely settle all health insurance contributions.

You can reduce your revenue from non-agricultural business activity for yourself and for your associates by 50% of the health insurance contributions paid during the tax year – if they have not been refunded to you in any form.

Remember! The above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the given relief, please read carefully the conditions necessary to do so (https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/odliczenie-skladek-na-ubezpieczenie-zdrowotne/). Apart from the maximum deduction amount for the flat tax, the rules for settling the health insurance contribution for 2025 are the same as for 2024.

In this part of the tax return, you report revenue and the lump sum due from business activity for which you have chosen to be taxed at a flat rate on recorded revenue.

In the Twój e-PIT service, you fill in the revenue and costs from business activity in the available wizards.

Lump-sum taxation on recorded revenue is available to natural persons who start their business activity in the tax year and do not use taxation in the form of a tax card, as well as persons who generate revenue from business activities but whose revenue in the previous tax year did not exceed the limit of EUR 2,000,000, calculated according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the previous year.

If you conduct business activity both independently and in the form of a company, the revenue limit for the previous year applies separately to each of these activities. The fact that the EUR 2,000,000 limit has been exceeded in one of the forms of economic activity does not preclude the possibility of taxation on a lump-sum basis on recorded revenue from the other activity.

Certain types of activity are excluded from taxation in the form of a lump sum on recorded revenue. Thus, you cannot use lump-sum taxation if:

• you paid tax using the tax card scheme in the same year;
• you benefit from a periodic income tax exemption;
• you derive all or part of your revenue from running a pharmacy;
• you derive all or part of your revenue from the purchase and sale of foreign currency;
• you derive all or part of your revenue from trading in motor vehicle parts and accessories;
• you manufacture products subject to excise duty, except for electricity generation from renewable energy sources.

You also cannot use lump-sum taxation if you have formally reorganised your business or provide services to your former employer.

You can reduce your revenue by the allowances and deductions to which you are entitled.

Remember! Even if you have incurred expenses related to obtaining revenue, you cannot reduce it by the tax-deductible costs, as the lump-sum tax is levied on the revenue.

The lump-sum tax rate generally depends on the type of revenue you earn and ranges from 2% to 17%.

The lump-sum tax on recorded revenue is as follows:

This part of the tax return is used to disclose your revenue and the lump sum due if you conduct your business in the form of a civil law partnership/general partnership whose sole partners are natural persons.

Remember! You can benefit from taxation in the form of a lump sum on recorded revenue if the company's revenue in the previous tax year did not exceed the limit of EUR 2,000,000, calculated according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the previous year.

If you conduct business activity both independently and in the form of a company, the revenue limit for the previous year applies separately to each of these activities. The fact that the EUR 2,000,000 limit has been exceeded in one of the forms of economic activity does not preclude the possibility of taxation on a lump-sum basis on revenue from the other activity.

You can reduce your revenue by the allowances and deductions to which you are entitled.

Remember! The lump sum tax is levied on revenue, which means you cannot reduce your revenue by tax-deductible costs, i.e. you cannot reduce the revenue by expenses incurred to generate it.

Remember! The condition for lump-sum taxation of revenue earned by partners in a general partnership or civil law partnership is that all partners choose this form of taxation.

In the case of a lump sum on recorded revenue, the tax rate depends on the actual activity performed and ranges from 2% to 17%.

The lump-sum rate on recorded revenue is:

Remember! Revenue from rental and lease obtained outside of business activities can only be taxed in the form of a lump sum on recorded revenue.

According to Article 12 sec. 1 point 4 of the Lump Sum Tax Act, the lump-sum rate for revenue referred to in Article 6 sec. 1a up to PLN 100,000 is 8.5%, and for the excess above this amount, the lump-sum rate is 12.5%.

In 2025, the higher revenue limit of PLN 200,000 taxed at a rate of 8.5% will continue to apply only to spouses who have joint property and who have submitted a declaration that the entire revenue will be taxed by one of them.

You must notify the head of the tax office about the choice of the lump-sum tax. If you do not report the selected form of taxation, your revenue will be taxed according to general principles.

This part of the tax return is used to declare the revenue determined by the tax authority, i.e. the head of the tax office competent for your place of residence/business (Article 17 of the Lump-Sum Income Tax Act). This provision stipulates that if you do not keep records or keep them in a manner that does not meet the conditions required for them to be considered evidence in tax proceedings, as well as in the event of finding the existence of connections referred to in Article 23m sec. 1 point 5 of the Personal Income Tax Act, the tax authority will determine the value of unrecorded revenue, including in the form of an estimate, and determine a lump sum on this amount at rates which are five times the rates that would have been applied to the revenue if it had been recorded, provided, however, that this lump sum may not exceed 75% of the revenue.

In the tax return for the year 2025, you may show a loss incurred in the years: 2020, 2021, 2022, 2023, or 2024. You have the right to deduct it from the same source from which it was incurred. You may deduct the loss from your revenue in the next five consecutive tax years.

You are entitled to reduce your income in a given tax year by the amount of the loss incurred in one of the next five consecutive tax years, up to a maximum of PLN 5,000,000. The undeducted amount is subject to settlement in the remaining years of this five-year period, provided that the amount of the reduction in any of these years may not exceed 50% of the amount of the loss (Article 9 sec. 3 of the PIT Act).

In the PIT-28 tax return, you can deduct the following losses:

• from business activity,
• arising before 2023 from private rentals settled on general terms,
• from the sale of processed plant or animal products.

You cannot deduct losses from business activities if you benefit from tax exemption on revenue.

Check if you meet the conditions to use any of the reliefs listed below:

The return relief covers the following revenue:

• from a service relationship, an employment relationship, home-based work, a cooperative employment relationship,
• from contracts of mandate concluded “with a company”,
• from maternity benefits,
• from non-agricultural business activity (taxed according to the scale, flat tax or lump sum on revenue).

The exemption applies to taxpayers who have relocated their place of residence to Poland and, as a result, are subject to unlimited tax liability in Poland.

The amount of tax-exempt revenue under the return relief is PLN 85,528 per year. When determining the amount of revenue exempt from tax under this relief, do not include revenue subject to lump-sum income tax under the Personal Income Tax Act, revenue exempt from income tax, and revenue on which tax collection has been waived pursuant to the provisions of the Tax Ordinance Act.

You may make use of the relief if you meet all of the following conditions:

• you obtained revenue from the specific sources indicated above,
• as a result of relocating your place of residence to Poland after 31 December 2021, you are subject to unlimited tax liability in Poland, and
• you did not have a place of residence in Poland during the period covering:
  • the three calendar years immediately preceding the year in which you changed your place of residence to Poland, and
  • the time from the beginning of the year in which you changed your place of residence to Poland to the day preceding the day on which you changed your place of residence to Poland, and
• you have Polish citizenship, a Pole’s Card, or citizenship of a Member State of the European Union or of a country of the European Economic Area other than Poland, or of the Swiss Confederation, or
• you had your place of residence:
  • continuously for at least three years in a Member State of the European Union or a country of the European Economic Area, the Swiss Confederation, Australia, the Republic of Chile, the State of Israel, Japan, Canada, the United Mexican States, New Zealand, the Republic of Korea, the United Kingdom of Great Britain and Northern Ireland or the United States of America, or
  • in Poland for at least five calendar years preceding the three-year period, and
• you hold a certificate of residence or other evidence documenting your place of residence for tax purposes during the period necessary to establish the right to this exemption, and
• you have not previously taken advantage of this exemption, in whole or in part – if you move your place of residence back to Poland.

If you meet the conditions for this relief, please note that you can use the exemption for four consecutive fiscal years, and you decide when you want to use the relief: either starting from the year in which you relocated your place of residence, or from the beginning of the following year.

The relief for families 4+ covers the following revenue:

• from a service relationship, an employment relationship, home-based work, a cooperative employment relationship,
• from contracts of mandate concluded “with a company”,
• from maternity benefits,
• from non-agricultural business activity (taxed according to the scale, flat tax or lump sum tax on recorded revenue).

The amount of revenue exempt from tax under the relief for 4+ families is PLN 85,528 per year. When determining the amount of revenue exempt from tax under this relief, you do not include revenue subject to lump-sum income tax under the Personal Income Tax Act, revenue exempt from income tax, and revenue on which tax collection has been waived pursuant to the provisions of the Tax Ordinance Act.

The exemption applies if, in the tax year, in relation to at least four children, you exercised parental authority, acted as a legal guardian
 (provided the child resided with you), or fulfilled the role of a foster family on the basis of a court decision or an agreement concluded with the district administrator, and, in the case of adult children in education – you fulfilled your maintenance obligation or acted as a foster family.

Remember! When determining the right to the exemption, you do not include children who, in the tax year, on the basis of a court decision, were placed in an institution providing round-the-clock care within the meaning of the provisions on family benefits.

If you meet the conditions for this relief, you should indicate this in your tax return, specifying the number of children and their PESEL numbers (if PESEL numbers have not been assigned, provide the first and last names, as well as dates of birth of the children) and ticking the boxes in the line "Relief for 4+ families". Once you have completed the relevant sections in the Twój e-PIT service, PIT/O will be automatically attached to your e-PIT tax return. The attachment will be visible in the tax return preview.

If you are not required to file a tax return (PIT-28, PIT-36, PIT-36L, PIT-37), please indicate that you are claiming the Relief for 4+ families on the PIT-DZ form. You can find the prepared PIT-DZ form in the "Submit PIT" tab.

The child relief is available for children who:

• are minors,
• are adult children who receive a care allowance (supplement) or a social pension,
• are adult children who are in education, up to the age of 25.

In the case of adult children, you are entitled to the relief on condition that the adult children in education:

• did not apply the provisions on the 19% flat tax or the Act on flat-rate revenue tax, with the exception of provisions on private rental, e.g.: in terms of revenue earned,
• have not been subject to tonnage tax, and have not been subject to the provisions of the Act on the Activation of the Shipbuilding Industry and Related Industries,
• have not earned income taxable on general principles,
• income taxed at 19% from capital gains under Article 30b of the Personal Income Tax Act, or income exempt from tax under the relief for young people or the return relief, in a total amount exceeding PLN 22,546.92, except for survivor’s pensions.

At the request of the tax authorities, you may be required to submit the documents necessary to establish your right to the exemption, in particular:

1. a copy of the child's birth certificate; 
2. a certificate from the family court appointing the child's legal guardian; 
3. a copy of the court decision appointing a foster family or an agreement between the foster family and the district administrator; 
4. a certificate confirming that an adult child attends school.

The relief for working seniors covers the following revenue:

• from a service relationship, an employment relationship, home-based work, a cooperative employment relationship,
• from contracts of mandate concluded “with a company”,
• from maternity benefits,
• from non-agricultural business activity (taxed according to the scale, flat tax or lump sum tax on recorded revenue).

The exemption is available to taxpayers who continue in employment despite reaching statutory retirement age (60 for women, 65 for men).

The condition for benefiting from the exemption is that you are subject to social insurance on the above revenue within the meaning of the Act of 13 October 1998 on the Social Insurance System and you do not receive any of the following, despite being entitled to do so:

• a pension or survivor’s pension referred to in the Act of 20 December 1990 on Social Insurance for Farmers,
• a pension or survivor’s pension referred to in the Act of 10 December 1993 on Pension Provision for Professional Soldiers and Their Families
• a pension or survivor’s pension referred to in the Act of 18 February 1994 on Pension Provision for Police, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anti-Corruption Bureau, Border Guard, Marshal’s Guard, State Protection Service, State Fire Service, Customs and Fiscal Service and Prison Service officers and their families,
• a pension or survivor’s pension referred to in the Act of 17 December 1998 on Pensions and Disability Benefits from the Social Insurance Fund
• a benefit referred to in Article 30 sec. 1 point 4a, i.e. a monetary benefit received after discharge from service by uniformed service officers and soldiers, in connection with their discharge from permanent service under separate Acts, paid monthly for a period of one year, or once for that year, or monthly for a period of three months,
• remuneration due in retirement or family remuneration, referred to in the Act of 27 July 2001 – Law on the System of Common Courts,
• a monetary benefit referred to in the Act of 8 February 2023 on pecuniary benefits due to family members of officers or professional soldiers whose death occurred in connection with service or taking actions outside the service to save human life or health or property.

The amount of revenue exempt from tax under the relief for working seniors is PLN 85,528 per year. When determining the amount of revenue exempt from tax under this relief, you do not include revenue subject to lump-sum income tax under the Personal Income Tax Act, revenue exempt from income tax, and revenue on which tax collection has been waived pursuant to the provisions of the Tax Ordinance Act.

You do not lose your right to the relief for working seniors if you receive a foreign pension or retirement benefit.

Remember! If, in a single year, you are entitled to several of the above-mentioned reliefs, the total income exempt from tax may not exceed PLN 85,528 in the tax year.

All the reliefs discussed above do not apply to revenue:

subject to lump-sum income tax under the Personal Income Tax Act,

• exempt from income tax,
• from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived,
• cash benefits from social insurance (e.g. sickness benefits),
• from contracts for specific work,
• copyrights.

Expenses incurred for rehabilitation purposes and expenses related to facilitating the performance of daily living activities, incurred in the tax year by a taxpayer who is a disabled person or a taxpayer supporting disabled persons, are deductible from revenue. You can deduct expenses incurred for:

• adaptation and equipment of flats and residential buildings suited to needs resulting from disability,
• adaptation of mechanical vehicles to needs resulting from disability,
• purchase, repair or rental of medical devices included on the Minister of Health's list and their equipment enabling the use of medical devices in accordance with their intended use. Except for the expenses for the purchase of incontinence pants, for which the deduction is limited to PLN 2,280 and a VAT invoice is required, the remaining expenses may be documented with either an invoice or a civil-law agreement,
• purchase, repair or rental of individual equipment, devices and tools necessary for rehabilitation and facilitating daily activities, according to the needs resulting from disability, and equipment enabling their use in accordance with their intended purpose; the deduction does not apply to medical devices not listed on the Minister of Health's list and to household appliances,
• payment for a stay at a rehabilitation camp,
• payment for a stay at a health resort treatment facility, medical rehabilitation facility, care and treatment facility, or nursing and care facility,
• payment for the stay of a carer of a disabled person classified in disability group I or of disabled children under the age of 16, staying with the disabled person at a rehabilitation camp, in a health resort treatment facility, or a medical rehabilitation facility,
• payment for rehabilitation or therapeutic-rehabilitation treatments,
• payment for guides for blind persons of disability group I or II, and for persons with locomotor disability classified in disability group I, in an amount not exceeding PLN 2,280 in the tax year,
• maintenance of an assistance dog, as referred to in the Act on Vocational and Social Rehabilitation and Employment of Persons with Disabilities, in an amount not exceeding PLN 2,280 per tax year,
• nursing care at home for a disabled person during a period of chronic illness preventing mobility, and care services provided to disabled persons classified in disability group I;
• payment for a sign language interpreter;
• holiday camps and camps for disabled children and youth, as well as for children of disabled persons, who have not reached 25 years of age,
• medicines referred to in the Pharmaceutical Law Act – in the amount constituting the difference between the expenses actually incurred in a given month and PLN 100, if a specialist doctor determines that the disabled person should use specific medicines permanently or temporarily,
• paid transport:

1. 1. of a disabled person – by medical transport ambulance,
   2. of a disabled person classified in disability group I or II, and of disabled children under 16 years of age – also by means of transport other than a medical transport ambulance;

• the use of a passenger car owned (co-owned) by a disabled person or by a taxpayer who has a disabled person or a disabled child under 16 in their care, up to a maximum of PLN 2,280 in the tax year,
• paid journeys by public transport means related to a stay:

1. 1. at a rehabilitation camp,
   2. in a health resort treatment facility, medical rehabilitation facility, care and treatment facility, or nursing and care facility,
   3. at holiday camps and camps for disabled children and youth, and for children of disabled persons who have not reached 25 years of age,
   4. of a carer of a disabled person classified in disability group I or of disabled children under 16 years of age, staying with the disabled person at a rehabilitation camp, in a health resort treatment facility, or a medical rehabilitation facility.

Expenses for which you received funding from the Company Rehabilitation Fund for Disabled Persons, the Company Activity Fund, the State Fund for Rehabilitation of Disabled Persons (PFRON), the National Health Fund (NFZ), the Company Social Benefits Fund, or which were returned to you in any form, are not deductible. If the expenses were partially financed (subsidised) from these funds (resources), the difference between the incurred expenses and the amount financed (subsidised) from these funds (resources) or returned in any form is deductible.

As a rule, to benefit from the deduction of expenses under this relief, you must have documents confirming that they were incurred, as well as one of the following documents:

• a ruling by adjudicating bodies classifying the person to one of the three degrees of disability, specified in separate regulations,
• a decision granting a pension due to total or partial incapacity for work, a training pension, or a social pension,
• a ruling on the disability of a person who has not reached 16 years of age, issued pursuant to separate regulations,
• a disability certificate issued by the competent authority under separate regulations in force until 31 August 1997.

In the case of deductions subject to a limit of PLN 2,280 (for example, for the maintenance of an assistance dog or payment for a guide for a visually impaired person classified in Group I or II of disability), it is not required to hold documents confirming the amount incurred. However, upon request from the tax authorities, you must present evidence necessary to establish the right to the deduction, in particular:

• present a certificate confirming the status of an assistance dog,
• indicate by name and surname the persons who were paid in connection with their performance of the function of a guide.

If you or your spouse support disabled persons who, in relation to you or your spouse, are persons classified in tax group I within the meaning of the Act on Inheritance and Donation Tax (i.e., spouse, descendant, ascendant, stepchild, son-in-law, daughter-in-law, siblings, stepfather, stepmother, parents-in-law) or a foster child accepted for upbringing by you or your spouse, and the annual income of these persons did not exceed PLN 22,546.92 in 2025, you may also benefit from the rehabilitation relief. You do not need to include the following in the income limit of these persons:

1. child support referred to in Article 6 sec. 4c of the Personal Income Tax Act, taking into account Article 6 sec. 4e of the PIT Act,
2. supplementary benefit referred to in Article 21 sec. 1 point 100a, the energy allowance referred to in Article 5c of the Energy Law
3. the protective allowance referred to in Article 2 sec. 1 of the Act on the protective allowance,
4. the coal allowance referred to in Article 2 sec. 1 of the Act on the Coal Allowance,
5. the allowance for households for the use of certain heat sources and the allowance for certain non-household entities for the use of certain heat sources referred to in Article 1 point 2 and 3 of the Act on special solutions for certain heat sources in connection with the situation on the fuel market,
6. the electricity allowance referred to in Article 27 of the Act on special measures to protect electricity consumers in 2023 in connection with the situation on the electricity market,
7. refund of the amount corresponding to the VAT referred to in Article 18 of the Act of 15 December 2022 on special protection for certain gas fuel consumers in 2023 in connection with the situation on the gas market,
8. the attendance allowance granted pursuant to separate regulations,
9. additional annual cash benefit for pensioners and another additional annual cash benefit for pensioners,
10. revenue from the intervention benefit referred to in the Act of 1 October 2024 amending the Act on special measures related to flood damage repair and certain other acts.

Based on the information you enter into the tax return prepared in the Twój e-PIT service, a PIT/O form will be generated, which will be automatically attached to your tax return. The attachment will be visible in the tax return preview.

Under this relief, you can deduct your Internet usage expenses incurred during the tax year, regardless of the place and form of use, e.g. at home (fixed connection, wireless, including mobile devices) and in an Internet café. You are entitled to use this relief if you have never used it before or if you used it for the first time in 2024 and you have a document confirming that you incurred the given expense (e.g. transfer confirmation, proof of payment, certificate). You may use the deduction for a maximum of two consecutive tax years. The maximum deduction for a tax year may not exceed PLN 760.

Based on the information you enter into the tax return prepared in the Twój e-PIT service, a PIT/O form will be generated, which will be automatically attached to your tax return. The attachment will be visible in the tax return preview.

The relief consists of deducting from your revenue the expenses you incurred for the implementation of a thermal modernisation undertaking in a single-family residential building that you own or co-own.

A thermal modernisation undertaking is defined as:

• an improvement resulting in a reduction in the demand for energy supplied for heating residential buildings and for heating domestic water;
• an improvement resulting in a reduction of primary energy losses in local district heating networks and their supplying heat sources, provided that the residential buildings supplied by these networks meet the energy-saving requirements specified in construction law, or that actions have been taken to reduce the energy consumption of these buildings;
• the installation of a technical connection to a centralised heat source following the decommissioning of a local heat source, resulting in reduced heating costs for residential buildings;
• the complete or partial switching of energy sources with renewable sources, or the use of high-efficiency cogeneration.

Deductible expenses include expenses which:

• are listed in the annex to the Regulation of the Minister of Investment and Development of 21 December 2018 determining the list of types of construction materials, devices, and services related to the realisation of thermal modernisation undertakings,
• relate to a thermal modernisation undertaking that will be completed within 3 consecutive years, calculated from the end of the tax year in which you incurred the first expense,
• are documented by an invoice issued by a Value Added Tax (VAT) payer who is not exempt from this tax,
• have not been financed (or co-financed) by the National Fund for Environmental Protection and Water Management or voivodeship funds for environmental protection and water management, nor reimbursed to you in any form,
• have not been included in tax-deductible costs, deducted from revenue under the Act on Flat-Rate Income Tax on Certain Revenues Achieved by Natural Persons, or taken into account by you in connection with claiming other tax reliefs within the meaning of the Tax Ordinance Act.

Where the incurred expenses were subject to VAT, the deductible amount is deemed to be the expenditure including such tax, provided the VAT has not been deducted under the VAT Act.

Show the deduction in the tax return submitted for the tax year in which you incurred the expense.

Remember! The date of issue of the invoice is deemed the date of incurring the expense.

The deduction amount that was not covered by your revenue for the tax year may be deducted in the subsequent 6 years, counting from the end of the tax year in which you incurred the first expense.

The amount of the deduction may not exceed PLN 53,000 in respect of all thermo-modernisation projects carried out in each building of which you are the owner or co-owner. If you do not complete the project within the three-year period, you are obliged to repay the relief. This means that you must add the amounts previously deducted on this account to your revenue for the tax year in which the three-year deadline expired.

Based on the information you enter into the prepared tax return, a PIT/O attachment form will be generated, which will be automatically attached to your tax return. The attachment will be visible in the tax return preview.

If, after the year in which you used the relief, you receive a reimbursement of the deducted expenses for the realisation of the thermal modernisation undertaking, you are obliged to add the amounts previously deducted to your revenue appropriately in the tax return submitted for the tax year in which you received this reimbursement.

More information on thermal modernisation relief can be found in the Tax Explanations available at https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-30-czerwca-2025-r---formy-wsparcia-przedsiewziecia-termomodernizacyjnego-w-podatku-dochodowym-od-osob-fizycznych

You may also deduct from revenue the repayment of unduly received benefits that previously increased taxable revenue (in amounts inclusive of tax), provided they were not withheld by the tax remitter.

If, in the years 2020, 2021, 2022, 2023 or 2024 you repaid unduly received benefits and the amount of those repayments was not covered by your income for those years, you have the right to deduct that amount from the revenue earned in 2025. You may also deduct amounts that you repaid in 2025.

Based on the information you enter into the prepared tax return, a PIT/O attachment form will be generated, which will be automatically attached to your tax return. The attachment will be visible in the tax return preview.

The amount of payments to IKZE cannot exceed 1.2 times (1.8 times for persons conducting non-agricultural activity within the meaning of Article 8 sec. 6 of the Act of 13 October 1998 on the Social Insurance System) the average forecast monthly remuneration in the national economy for a given year, as specified in the Budget Act or the Provisional Budget Act, or in their drafts if the relevant acts have not been passed. In 2025, this limit amounts to PLN 10,407.60.

For persons conducting business activity, the maximum limit of payments into an IKZE is increased and amounts to 1.8 times the average monthly remuneration, i.e. PLN 15,611.40 in 2025.

The entered amounts will be transferred to the tax return, and on their basis, the PIT/O attachment will be generated and automatically attached to the tax return. The attachment will be visible in the tax return preview. 

Remember! Amounts obtained from the return of funds from an IKZE constitute revenue from other sources, taxed according to the tax scale. If you obtain such revenue, you must disclose it in your PIT-37 or PIT-36 annual tax return.

If, during the period from 1 January 2012 to 31 December 2012, as a saver, you transferred funds accumulated in an Individual Retirement Account (IKE) to an Individual Retirement Security Account (IKZE), these funds are deemed a payment to the IKZE. This payment was subject to deduction from income within the limit applicable in the tax year 2012. The excess over the deduction limit applicable in that year is subject to deduction in subsequent years.

For the year 2025, you have the option to deduct membership fees paid to trade unions from your revenue.

If you make payments directly to the union's bank account, it is sufficient that you possess proof of payment.

If the employer pays the fees on your behalf, they are obliged to indicate in the PIT-11 information the amounts transferred to the union.

The deduction on this account for the year 2025 cannot exceed PLN 840.

You may benefit from this relief if you are the owner or co-owner of an immovable monument and in 2025 you incurred expenses for:

• the renovation fund of a housing community or housing cooperative created, in accordance with separate regulations, for an immovable monument entered in the register of monuments or included in the record of monuments,
• conservation works, restoration works, and construction works on an immovable monument entered in the register of monuments.

If you made payments to a renovation fund and possess proof of payment or a certificate issued by the housing community or housing cooperative regarding the amount of payments made in the tax year, you may deduct 50% of these expenses from your revenue.

In the case of conservation, restoration, or construction works, in addition to being the owner or co-owner of the immovable monument at the time of incurring the expense, you must possess a permit from the Voivodeship Conservator of Monuments to conduct these works and possess an invoice issued by a VAT taxpayer not benefiting from an exemption from this tax.

You may deduct the expenses for conservation work, restoration work or construction works on an immovable monument only after the works have been completed.

A condition for claiming the deduction is obtaining a certificate from the Voivodeship Conservator of Monuments confirming the execution of conservation, restoration, or construction works in an immovable monument entered in the register of monuments, or located in the voivodeship or municipal record of monuments.

If the revenue amount is lower than the allowable deduction, the amount not covered by your annual revenue may be deducted for a maximum of 6 subsequent years, counting from the end of the tax year in which the deduction was made for the first time.

If expenses are incurred jointly with a spouse with whom you remain in a community of property, the relief may be deducted in equal parts or in any proportion established by you, regardless of whether the document confirming the expense was issued to one of you or to both.

If, after the tax year in which you made deductions, you receive a reimbursement of previously deducted expenses, you are obliged to add them to the income for the tax year in which you received this reimbursement.

From your income for 2025, you can deduct donations made to:

You can deduct donations for purposes specified in the Act of 24 April 2003 on Public Benefit and Volunteer Work. This includes, among others, supporting families and individuals in difficult life situations, charitable activities and initiatives for people with disabilities, the protection and promotion of health, as well as science, higher education, and education.

Your donation can be made to such organisations as:

• non-governmental organisations (e.g. foundations and associations) that are not part of the public finance sector and do not operate for profit, as well as, among others, churches, associations of local government units, or social cooperatives;
• equivalent organisations specified in the regulations governing public benefit activities, which are in force in a Member State of the European Union (EU) other than Poland or another country belonging to the European Economic Area (EEA, i.e. Iceland, Liechtenstein, Norway), if such organisations conduct public benefit activities in the sphere of public tasks and pursue the indicated objectives.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your revenue.

The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

If the donation consists of goods subject to VAT, the value of the goods together with the VAT is considered to be the amount of the donation – in the part exceeding the amount of tax charged which the taxpayer is entitled to deduct in accordance with the provisions of the VAT Act on account of making this donation.

If you made donations to an organisation specified in regulations governing public benefit activity in an EU Member State other than the Republic of Poland or another state belonging to the European Economic Area, you are entitled to the deduction provided that:

• you document with a statement from this organisation that, as of the day of making the donation, it was equivalent to organisations operating on the basis of Polish regulations on public benefit activity and volunteer work, pursuing the indicated objectives,
• there is a legal basis resulting from 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 of the state in whose territory the organisation has its registered office.

Remember! The following donations are not deductible:

• to natural persons,
• to legal entities and organisational units not having legal personality, conducting business activity consisting in the manufacture of products of the electronic, fuel, tobacco, spirits, wine, brewing industries, as well as other alcoholic products with an alcohol content exceeding 1.5%, and products made of precious metals or containing these metals, or trade in these products,
• reimbursed to you in any form,
• deducted from income in another tax return (e.g. PIT-37).

You must document the deductible donation with:

• proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation,
• proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance – in the case of a non-monetary donation.

In the prepared tax return, in the appropriate items, you should show the amount (value) of the transferred donation, the amount (value) of the deducted donation, and data identifying the donee.

The entered amounts will be transferred to the tax return, and on their basis, the PIT/O attachment will be generated and automatically attached to the tax return. The attachment will be visible in the tax return preview.

You may also deduct from your revenue donations transferred for religious worship purposes.

Note that you can deduct the amount of the donation actually made, but no more than 6% of your revenue.

Remember! The limit is shared with deductions for donations made for purposes specified in the Public Benefit and Volunteer Work Act, for voluntary blood donation, for vocational education, and for the reconstruction of the Saxon Palace, Brühl Palace and the tenement houses on Królewska Street in Warsaw.

If the donation consists of goods subject to VAT, the value of the goods together with the VAT is considered to be the amount of the donation – in the part exceeding the amount of tax charged which the taxpayer is entitled to deduct in accordance with the provisions of the VAT Act on account of making this donation.

You cannot deduct donations:

• to natural persons,
• to legal entities and organisational units without legal personality that carry out business activities involving the production of electronic, fuel, tobacco, spirits, wine, beer, or other alcoholic products with an alcohol content above 1.5%, as well as products made of or containing precious metals, or the trade of such products,
• returned to you in any form,
• deducted from income in another tax return (e.g. PIT-37).

Donations which you did not deduct in your tax return due to insufficient revenue cannot be deducted in subsequent years.

You must document the donation with:

• proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation,
• proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance – in the case of a non-monetary donation.

In the prepared tax return, in the appropriate items, you should show the amount (value) of the transferred donation, the amount (value) of the deducted donation, and data identifying the donee. The entered amounts will be transferred to the tax return, and on their basis, the PIT/O will be generated and automatically attached to the tax return. The attachment will be visible in the tax return preview.

You can also deduct donations for the purposes of blood donation, made by honorary blood donors, from your revenue.

Under the Public Blood Service Act, you are entitled to a tax relief equal to PLN 130 multiplied by the number of litres of blood or blood components donated.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your income.

The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

You should document the amount of the donation with a certificate from the organisational unit performing tasks in the field of blood collection. The certificate should indicate the amount of blood or blood components you have donated free of charge.

In the prepared tax return, in the appropriate items, you should show the amount (value) of the transferred donation, the amount (value) of the deducted donation, and data identifying the donee. The entered amounts will be transferred to the tax return, and on their basis, the PIT/O will be generated and automatically attached to the tax return. The attachment will be visible in the tax return preview.

If you obtain revenue from non-agricultural business activity, you may deduct donations transferred for vocational training to:

• public schools providing vocational training,
• continuing education centres and vocational training centres enabling the acquisition and supplementation of knowledge, skills, and vocational qualifications.

The subject of the donation may strictly be didactic materials or fixed assets, provided they are complete and not older than 12 years.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your revenue.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

You document the amount of the donation with proof showing data identifying the donor and the value of the transferred donation together with the donee's statement of acceptance.

Based on the information entered into the prepared tax return, a PIT/O form will be generated and automatically attached to your tax return. The attachment will be visible in the tax return preview.

You can deduct donations made for the reconstruction of the Saxon Palace, Brühl Palace and tenement houses on Królewska Street in Warsaw from your revenue. This reconstruction is implemented by a Special Purpose Vehicle (SPV) established by the State Treasury.

In the tax return, you may deduct the amount of the actually transferred donation, but no more than 6% of your revenue.

Remember! The 6% limit is shared for deductions on account of donations transferred for public benefit activities, religious worship, honorary blood donation, vocational training, and the reconstruction of the Saxon Palace, the Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

Based on the information entered into the prepared tax return, a PIT/O form will be generated and automatically attached to your tax return. The attachment will be visible in the tax return preview. 

You may also deduct from your revenue donations transferred for the charity and care activity of church legal entities. You may deduct the full amount of the donation actually transferred.

The right to such a deduction derives from acts regulating the relationship between the State and individual churches, e.g. the Act of 17 May 1989 on the relationship between the State and the Catholic Church in the Republic of Poland.

You may deduct only those donations the amount of which you can document with:

• a proof of payment to the donee's payment account or their bank account other than a payment account – in the case of a monetary donation
• a document identifying the donor and the value of the transferred donation, accompanied by the donee's statement of acceptance – in the case of a non-monetary donation.

Based on the data entered into the tax return prepared in the Twój e-PIT service, a PIT/O attachment will be generated and automatically attached to the tax return. The attachment will be visible in the tax return preview. 

Important! From the donee, you should receive:

• a receipt for the donation, and
• a report on the allocation of the donation for church charity and care activity (within two years of receiving the donation).

This exemption applies to you if you have started conducting business activity for the first time and have chosen taxation in the form of a lump-sum income tax. This preference consists of an exemption from paying the lump sum in the first year of your business activity.

The payment of the lump sum due for the year covered by this exemption on account of non-agricultural business activity is spread over the five consecutive tax years immediately following the year in which you benefited from the exemption, and the tax amounts to 20% of the lump sum due shown in the tax return for the year covered by the exemption.

The relief allows for the deduction from the tax base of expenses incurred for:

• the acquisition of a payment terminal,
• fees for the rental, lease, or other agreement of a similar nature regarding a payment terminal,
• other expenses related to handling payment transactions carried out using a payment terminal.

The amount of the relief is not the same for all taxpayers.

• if, based on separate regulations, you benefit from an exemption from the obligation to record revenue using fiscal cash registers, you are entitled to deduct a maximum amount of PLN 2,500 from the tax base in the tax year
• in other cases, you have the right to deduct a maximum of PLN 1,000 from the tax base.

As a rule, you are entitled to use the relief for 2 tax years: in the tax year in which you started accepting payments using a payment terminal and in the following year.

However, if, in accordance with the provisions of the PIT Act, you have the status of a small taxpayer and in the tax year:

• for at least 7 months, or
• for at least 2 quarters (depending on the settlement mode used) you were entitled to receive a VAT refund within 15 days from the expiry of the deadline for submitting the settlement (cashless taxpayer), you have the right to:
  • deduct 200% of the expenses incurred for the acquisition of a payment terminal and fees related to payment transaction services using a payment terminal, not more than PLN 2,000 in the tax year,
  • deduct the relief in every tax year in which you incurred expenses.

If the amount of the relief is higher than the annual revenue from business activity, you may deduct the undeducted expenses in tax returns for the six consecutive tax years immediately following the year in which you incurred these expenses.

Remember! The following cannot benefit from the relief:

• taxpayers who have already deducted the same expenses in another tax return, or
• taxpayers to whom the expenses have been reimbursed in any form, or
• a taxpayer (other than a small taxpayer, being a so-called cashless taxpayer) who accepted payments using a payment terminal in the period of 12 months immediately preceding the month in which they resumed accepting payments using a payment terminal.

Note! The above information does not reflect all the conditions for taking advantage of the preferences discussed. Therefore, before taking advantage of the relief, please carefully read the conditions necessary to do so.

If in 2025 you obtained revenue outside the country, and Poland has concluded a double taxation avoidance agreement with that state based on the proportional deduction method, you have the right to use the abolition relief.

You may use the relief if you are subject to unlimited tax liability and obtain income from business activity outside Poland. You have the right to deduct from tax the amount corresponding to the difference between the tax calculated using the proportional deduction method and the amount of tax calculated using the exemption with progression method (according to the rules specified in Article 27 sec. 8 of the PIT Act).

As a rule, the amount of the deduction may not exceed PLN 1,360.

However, the above limit does not apply to revenue obtained outside the territory of Poland from work, contracts of mandate, contracts for specific work, or services performed outside the land territory of states (e.g. by seafarers and oil rig workers).

Remember! you cannot use the abolition relief if you obtained revenue in countries and territories engaging in harmful tax competition. The list of countries was published in the Regulation of the Minister of Finance of 18 December 2024 on determining countries and territories engaging in harmful tax competition in the scope of personal income tax.

You may use the relief for training students or for employing workers for the purpose of vocational preparation on the basis of acquired rights and if you met the conditions necessary to acquire it before the end of 2003.

You can also avail of this relief only if you acquired the right to it in previous years.

In accordance with sec. 1 of Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts, a "taxpayer" who in the years 2002-2006 was granted a loan (credit) referred to in Article 26b of the PIT Act, in the wording in force before 1 January 2007, hereinafter referred to as a "housing loan", is entitled, under the rules set out in this Act and in the Act on flat-rate income tax on certain revenues achieved by natural persons, in the wording in force before 1 January 2007, to deduct expenses for the repayment of interest:

1. on a housing loan,
2. on a loan (credit) taken out to repay a housing loan,
3. on each subsequent loan (credit) taken out to repay the loan (credit) referred to in point 1 or 2 – until the repayment date specified in the mortgage loan agreement concluded before 1 January 2007, but no later than 31 December 2027.

The "housing loan" referred to above is a loan granted directly to the taxpayer (and not, for example, to a developer or housing cooperative) in the years 2002-2006 to finance an investment aimed at satisfying their own housing needs, related to:

1. the construction of a residential building, or
2. making a construction or housing contribution to a housing cooperative for the acquisition of the right to a newly constructed residential building or residential premises in such a building, or
3. the purchase of a newly constructed residential building or residential premises in such a building from a municipality or from a person who constructed the building in the course of their business activities, or
4. the superstructure or extension of a building for residential purposes, or the conversion (adaptation) of a non-residential building, part thereof or non-residential premises for residential purposes, resulting in the creation of an independent flat meeting the requirements specified in the building regulations.

Under the interest relief, you deduct the interest actually paid on the housing loan (credit), as well as on a loan (credit) taken out to repay the housing loan (credit) and on each subsequent loan (credit) taken out to repay the above-mentioned liabilities.

If the loan (credit) is part of a loan (credit) intended for the repayment of credit (loan) liabilities other than:

• repayment of a housing loan (credit),
• repayment of a loan taken out to repay a housing loan (credit),
• any subsequent loan (credit) taken out to repay the above-mentioned liabilities.

Remember! Only interest on that part of the loan (credit) which proportionally corresponds to the repayment of the loan (credit) taken out to repay the housing loan (credit) and each subsequent loan (credit) taken out to repay the above-mentioned liabilities are deductible.

If you completed the housing investment in 2025, you may deduct the interest on the loan (credit) for the first time in the tax return submitted for that tax year, and the interest paid before the year of completion of the investment (if you do not deduct it from the income for 2025) you may also deduct in the following tax year. In this case, only the difference between the total interest eligible for deduction and the amount of interest actually deducted in the year you made the first deduction is deductible.

Apply the deduction if, among other things:

• Apply the deduction if, among others:
• the housing loan (credit) was granted by an entity authorised under banking law or regulations on cooperative savings and credit unions to grant loans (credits), and the loan (credit) agreement indicates that it relates to one of the investments listed in the PIT-2K declaration;
• the loan (credit) granted for the repayment of the housing loan (credit) or each subsequent loan taken out to repay these loans was taken out with banks or cooperative savings and credit unions operating in all Member States of the European Union, the European Economic Area, or in the Swiss Confederation;
• the investment concerns residential buildings or residential premises located in the territory of Poland designated for housing construction in the local spatial development plan, or in the absence of such a plan – specified in the decision on land development and management conditions, issued on the basis of applicable acts;
• the investment concerns a residential building or residential premises, the construction of which was completed no earlier than in 2002, and moreover, in the case of an investment related to:
  • the construction of a residential building or the superstructure or extension of a building for residential purposes or the conversion (adaptation) of a non-residential building, part thereof or non-residential premises for residential purposes, resulting in the creation of an independent flat meeting the requirements specified in the construction law regulations – completion occurred before the expiry of three years, counting from the end of the calendar year in which, in accordance with construction law, a building permit was obtained for the construction, superstructure or extension of the building for residential purposes or the conversion (adaptation) of a non-residential building, part thereof or non-residential premises for residential purposes, and was confirmed by an occupancy permit for the residential building as specified in the construction law regulations, or in the absence of an obligation to obtain it – by a notification of completion of construction of such a building,
  • making a construction or housing contribution to a housing cooperative for the acquisition of the right to a newly constructed residential building or residential premises in such a building, or related to the purchase of a newly constructed residential building or residential premises in such a building from a municipality or from a person who built the building in the course of business activity – an agreement was concluded establishing a cooperative ownership or tenancy right to the residential premises or an agreement in the form of a notarial deed on the establishment of separate ownership of the residential premises, or on the transfer to you of the ownership of the residential building or residential premises, to which you are a party,
• Interest:
  • you actually paid, and its amount and payment deadline are documented by a proof issued by an entity authorised under Banking Law or the provisions on cooperative savings and credit union to grant loans,
  • you did not include them in tax-deductible costs or they were not refunded to you in any form, unless the refunded interest increased the tax calculation base,
• you did not use or are not using a deduction from income (revenue) or tax, for expenses incurred for your own housing purposes, intended for:
  • the purchase of land or the paid transfer of the right of perpetual usufruct of land for the construction of a residential building,
  • the construction of a residential building,
  • a construction or housing contribution to a housing cooperative,
  • purchase of a newly constructed residential building or an apartment in such a building from a municipality or from a person who built the building in the course of business activity,
  • superstructure or extension of a building for residential purposes,
  • conversion of an attic, drying room or adaptation of another room for residential purposes and finishing of a residential premises in a newly constructed residential building, until the date of occupation of that premises,
• systematic accumulation of savings in a savings and loan account at a bank operating a housing fund. /span>The deduction applies exclusively to interest:
  • accrued for the period from 1 January 2002 and paid from that date,
  • on that part of the loan (credit) which does not exceed the amount constituting the product of 70 m2 of usable floor area and the conversion indicator of 1 m2 of usable floor area of a residential building, established for the purposes of calculating the guarantee bonus on contributions to housing savings books for the third quarter of the year preceding the tax year, specified for the year of completion of the investment.

For 2025, that amount is PLN 325,990. For example, in a situation where in the years 2002–2006 you took out a loan (credit) in the amount of, e.g. PLN 380,000, and in 2025 you completed the housing investment, then in the tax return submitted for that year you may deduct from income the interest actually paid on the portion corresponding to the loan in the amount of 325,990 PLN, i.e. in the percentage you obtain by dividing the limit amount (PLN 325,990) by the total loan amount (PLN 380,000) x 100%.

Remember! that:

• the amount of deductions applies to both spouses jointly. If the spouses are subject to separate taxation, the deductions are made in accordance with the requests included in the annual returns, either from the income of each spouse in the proportion specified in the request, or from the income of one of the spouses,
• to the tax return submitted for the year in which you make deductions under the interest relief for the first time, attach a statement, according to a specific template, on the amount of all incurred expenses related to the given investment, including the amount of expenses documented by invoices issued by Value Added Tax payers not benefiting from exemption from this tax – the PIT-2K statement. In the statement, you (and in the case of spouses, both the husband and wife) are required to provide, in addition to your identification details, the following information:
  • the year in which you obtained the housing loan (credit),
  • the amount of the loan (credit) obtained,
  • the year of commencement and completion of the housing investment for which the taxpayer took out the loan (credit),
  • the type of investment,
  • the total amount of expenses incurred in connection with the investment,
  • the amount of expenses documented by invoices issued by taxpayers of goods and services tax who do not benefit from an exemption from that tax,
• you do not have the right to the deduction if you took out the housing loan on the conditions specified in the Act of 8 September 2006 on financial support for families in acquiring their own apartment – sec. 2 in the above-mentioned Art. 9 of the Act of 16 November 2006, amending the Personal Income Tax Act and certain other acts.

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Note! The information cited above does not reflect the full wording of Article 26b of the Act, in force before 1 January 2007, in conjunction with Article 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts. Therefore, before making a deduction in your tax return, it is advisable to familiarise yourself with all the regulations concerning the relief in question, contained in the aforementioned provisions.

Taxpayers who, in the tax year, repaid a bank loan or a credit from their employer together with interest (received in 1992-1993 and intended for housing purposes specified in Article 26 sec. 1 points 5 and 6 of the PIT Act, in the wording in force in those years) and did not incur housing expenses, shall deduct the expenses incurred and deductible in previous years, to the extent that such expenses were not covered by income (revenue) for those years.

The type of housing expense and the amount of the deduction made should be entered. However, the amount of the deduction made must not exceed the deduction limit applicable for a given tax year. This limit is calculated as the difference between the deduction limit to which the taxpayer is entitled during the period of validity of the Act (i.e. from 1992) and the deduction limit used in previous years.

Note! Do not enter expenses incurred in the tax year for the repayment of debt on account of housing construction loans taken out by housing cooperatives until 31 May 1992. This relief expired at the end of 1999 (income deduction), and at the end of 2004, respectively (tax deduction).

The tax deduction for systematically accumulating savings in a single savings and loan account at a single bank operating a housing fund is available to taxpayers who concluded a contract savings loan agreement with a bank operating a housing fund for systematic savings, under the rules specified in the provisions on certain forms of supporting residential construction, and who, before 1 January 2002, acquired the right to deduct from tax expenses incurred for the purpose specified in Article 27a sec. 1 point 2 of the Act, as in force before 1 January 2002. Under the rules set out in this Act, they are entitled to deduct from tax further amounts of savings deposited for the continuation of systematic savings solely in the same savings and loan account and at the same bank operating a housing fund, incurred from 1 January 2002, until the end of the period for systematic savings determined before 1 January 2002 for the systematic accumulation of savings, resulting from the contract loan agreement.

The deduction amount may not exceed 30% of the expenses incurred in the tax year, however, not more than PLN 11,340. It should be verified whether the deducted amount falls within the deduction limit applicable in the tax year, calculated as the difference between the deduction limit specified for the years of validity of the provisions of the Act (i.e. since 1992) and the deduction limit used in previous years. In the case of persons who also make deductions for interest paid in the tax year on a bank loan or a credit from their employer, received in 1992-1993 for housing purposes (falling within the concept of the so-called large construction relief), the above-mentioned deduction limit specified for the years of validity of the provisions of the Act is additionally reduced by 19% of this interest.

If in previous years you claimed a tax deduction for housing expenses (including under the renovation‑and‑modernisation relief), and the deduction available to you was not fully used against the tax for those years, you can increase your tax deduction in 2025 by the amount not previously deducted.

Enter here the amounts which in previous years you deducted from the lump sum, and then received a refund of the deducted amounts (in whole or in part), e.g. you received funding under thermal modernisation.

When completing the table of amounts of lump sum due, show the lump sum on revenue calculated by you during the year. The amount of lump sum due for individual months (quarters) should be calculated by subtracting the applicable deductions from the revenue, and multiplying the obtained amount by the appropriate lump-sum rate. The calculated lump sum amount should be reduced by the applicable deductions from the lump sum, and then rounded to full zlotys.

Depending on your needs, you may be required to attach additional information to your tax return. If you fill in the data in the appropriate places of the tax return, the attachment will be generated automatically. The attachment will be visible in the tax return preview.

You submit PIT/O if you benefit from deductions from revenue or tax for a given tax year.

You submit PIT/D if you benefit from the deduction of housing expenses on the basis of acquired rights.

You submit PIT-2K if in 2025 you are using deductions under the interest relief for the first time.

You submit PIT-28/B if you obtain revenue from business activity as a partner in a partnership(s).

If you have a Large Family Card, please indicate this in your tax return. Thanks to such information, you can receive your tax refund faster. However, please note that this is only possible if you submit your tax return by electronic means.

You can also include your telephone number or email in your tax return. This will allow the tax office contact you easily regarding your tax return. However, providing this information is not mandatory. You do not have to if you do not want to.

If the tax return shows an overpayment, in this part you may indicate an account other than the one related to the business activity conducted, to which the refund of the overpayment is to be made.

You may only specify an account of which you are the holder (co-holder).

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