You should enter your Personal ID number (PESEL) if in 2025 you did not have a business registered in your name or special agricultural production activities, were not a registered taxpayer of value-added tax, and were not a payer of taxes or social and health insurance contributions.

If you are a foreigner and are required to file a tax return in Poland, as a rule you should enter your Personal ID 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 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, during tax proceedings concerning tax avoidance, you submit a correction of your tax return, you should include an explanatory statement specifying the reasons for submitting it (81b § 1a and § 1f of the Tax Ordinance).

Remember that if you are a resident of a country other than Poland within the European Union, the European Economic Area, or the Swiss Confederation (documented with a certificate of tax residency), you can report in your tax return the income earned in
Poland that was subject during the year to a lump‑sum income tax (you received form IFT‑1/IFT‑1R from the payer), and then calculate the tax on it according to the progressive tax scale.
In this case, the lump‑sum income tax withheld from this income is treated the same as the advance income tax payment collected by the payer. If you wish to apply
this solution, please indicate this on your tax return.

You can use this solution if, based on international agreements, the tax office can obtain tax information from the tax authority of the country of your tax residence.

You do not include income that is subject to lump‑sum income tax in your total income. These include, for example: lottery winnings, dividends, and interest on bank deposits.

You may apply for joint taxation of income with your spouse if:

•  you reside in the territory of Poland for more than 183 days in a year or have here the centre of your personal and economic interests (Art. 3 (1) of the PIT Act),
• you were married and in a joint property regime for the entire tax year or from the date of marriage until the last day of the tax year (if the marriage was contracted during the tax year).

As a general rule, however, you may not apply for joint taxation of income if at least one of you is subject to the provisions on:

• non-agricultural business activity or special branches of agricultural production subject to flat tax, or
• non‑agricultural business activity taxed with a lump‑sum income tax (Lump‑Sum Income Tax Act),

with respect to income earned in the tax year, costs incurred to generate income, obligations or rights to increase or reduce the tax base or income, and obligations or rights to make other additions or deductions (applies to points (a) and (b)),

• non-agricultural business activity subject to a fixed amount tax,
• taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

If you are married and meet the conditions for joint taxation, you may, upon request indicated in your tax return, be taxed jointly on the total income of you and your spouse (determined in accordance with Art. 9 (1) and (1a) of the PIT Act), after first deducting, separately for each of you, amounts deductible from income or tax, such as social insurance contributions, charitable donations, the rehabilitation relief, the thermo-modernisation relief, or child‑related deductions.

In the case of joint taxation with your spouse, the tax is calculated at twice the amount of the tax computed on half of your combined income.

You can also file a joint tax return if one of you did not earn any income subject to progressive taxation during the tax year.

The request for joint taxation of income may be made by one of the spouses – a request made by one spouse is treated as equivalent to a statement authorising them, on behalf of their spouse, to submit the request for joint taxation of your income.

Remember that this statement is submitted under the penalty of criminal liability for false declarations (Art. 6 (2a) of the PIT Act).

A request for joint taxation of the income of spouses who had a marital joint property regime during the fiscal year may also be submitted by a taxpayer who was married and whose spouse has died:

• during the tax year, or
• after the end of that year, but before filing a tax return for that year.

As a rule, you may not request joint taxation of income with your deceased spouse if either of you is subject to the provisions on

• non-agricultural business activity or special branches of agricultural production subject to flat tax, or
• non‑agricultural business activity taxed with a lump‑sum income tax (Lump‑Sum Income Tax Act),

with respect to income earned in the tax year, costs incurred to generate income, obligations or rights to increase or reduce the tax base or income, and obligations or rights to make other additions or deductions (applies to points (a) and (b)),

• non-agricultural business activity subject to a fixed amount tax,
• taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

If all of the above conditions are met and you submit a request for taxation of income in the manner provided for widows and widowers, the tax will be calculated on the total sum of income (determined in accordance with Article 9 (1) and (1a) of the PIT Act), after first deducting the amounts that are eligible for deduction from your income, e.g. social insurance contributions, donations, relief for rehabilitation purposes, thermo-modernisation relief.

Do not include in the total of these income the income (revenue) that is subject to lump-sum income tax (e.g. lottery winnings, dividends, interest on bank deposits).

You are also entitled to joint taxation if one of you did not earn income subject to income tax under the general rules according to the tax scale or earned income that did not result in a tax liability.

You can apply for taxation in the manner provided for single parents if you are a parent or legal guardian and you are:

• single,
• a widow or widower,
• divorced, or a person in respect of whom the court has granted a separation within the meaning of separate provisions,
• married, if your spouse has been deprived of parental rights or is serving a prison sentence.

In order to benefit from preferential taxation as a single parent, you must meet all the conditions specified in the Act in the tax year:

1. you must be raising children on your own:
   1. minors,
   2. regardless of their age, who, in accordance with separate regulations, received a care allowance (supplement) or social pension,
   3. of legal age, up to the age of 25 who, in the tax year for which the return is filed, attended primary, secondary or higher education in Poland or abroad – if in the tax year they did not earn income subject to taxation under general rules (12%, 32%), income from capital (19%) or obtained income exempt from taxation under the "relief for young people" scheme, in a total amount exceeding PLN 22 ,546.92. Do not include income from a survivor's pension and exempt income, e.g. alimony, scholarships, in the sum of this income.
2. The following provisions did not apply to your and your child's income in the tax year:
   1. non-agricultural business activity or special branches of agricultural production subject to flat tax, or
   2. non‑agricultural business activity taxed with a lump‑sum income tax (Lump‑Sum Income Tax Act), with respect to income earned in the tax year, costs incurred to generate income, obligations or rights to increase or reduce the tax base or income, and obligations or rights to make other additions or deductions (applies to points (a) and (b)),
   3. non-agricultural business activity subject to a fixed amount tax,
   4. taxation under the Tonnage Tax Act or the Shipbuilding and Complementary Industries Activation Act.

You do not include income that is subject to lump‑sum income tax in your total income. These include, for example: lottery winnings, dividends, and interest on bank deposits.

The total income, after deducting applicable reliefs, such as social insurance contributions, charitable donations, the rehabilitation relief, or the thermo-modernisation relief, is subject to taxation.

If you meet all of the above conditions for income taxation as a single parent, you may, upon request made in your tax return, specify a tax at twice the rate calculated on half of your income, taking into account any income of a minor child (excluding income from the child’s work, pensions, scholarships and income from items given to them for free use, as this income is not cumulated with the parent’s income and is settled in a tax return filed in the name of the minor child).

Please note that the indicated rules and methods of taxation of the income of spouses and single parents also apply to:

1. spouses, one of whom is subject to unlimited tax liability in Poland and the other has their place of residence for tax purposes in a Member State of the European Union other than Poland
    or in another country of the European Economic Area or in the Swiss Confederation,
2. spouses, one of whom is subject to unlimited tax liability in Poland and the other has their place of residence for tax purposes in a Member State of the European Union other than Poland or in another country of the European Economic Area or in the Swiss Confederation,
3. single parents who are resident for tax purposes in a Member State of the European Union other than Poland or in another country of the European Economic Area or in the Swiss Confederation,

- if they earned income subject to taxation in Poland amounting to at least 75% of the total income of the spouses or of the single parent in the given tax year. A taxpayer who is not a resident must also document their place of residence for tax purposes with a certificate of residence.

Another condition of eligibility for taxation of income in the manner provided for spouses, widowed persons or single parents is also the existence of a legal basis resulting from a double taxation agreement or other ratified international agreements to which Poland is a party. It is necessary for the tax authority to be able to obtain information from the tax authority of the country in which the person benefiting from the preference has their place of residence for tax purposes.

At the request of the tax authorities, spouses, as well as single parents, are required to document the total revenue earned in a given fiscal year by presenting a certificate issued by the competent tax authority in the country where they are resident for tax purposes, or another document confirming their total revenue earned in a given tax year.

If you have a place of residence for tax purposes in a European Union country other than Poland, the European Economic Area or the Swiss Confederation, confirmed by a certificate of residence, and during the tax year you earned income from which the payer collected a flat-rate income tax (shown in the IFT-1/IFT-1R) referred to in Article 29 (1) of the Act, you may – upon request made in your tax return – opt to have your revenue taxed according to the tax scale. In this case, the lump-sum income tax collected during the year is treated in the same way as the income tax advance collected by the remitter.

This rule applies if the double taxation avoidance agreements provide a legal basis for the tax authority to obtain tax information from the tax authority of the country in which the natural person has their place of residence for tax purposes.

Revenue from an employment relationship and similar relationships consists of money and monetary values received or made available to you in the tax year, as well as the value of benefits in kind received, in particular: basic remuneration, overtime pay, various types of allowances, bonuses, compensation for unused holiday leave and any other amounts, regardless of whether their amount was predetermined, and, in addition, monetary benefits borne for the employee by the employer, as well as the value of other benefits provided free of charge or partially for consideration.

Deductible costs of income from remuneration under an employment contract, including 50% costs relating to copyright.

For 2025, the lump-sum deductible costs of income from an employment relationship are:

• PLN 3,000 (PLN 250 per month), in the case of earning income from one employment relationship and similar relationships,
• PLN 4,500 in the case of earning income simultaneously from more than one employment relationship and similar relationships,
• PLN 3,600 (PLN 300 per month), in the case where your permanent or temporary place of residence in the tax year was located outside the locality in which the workplace is situated, and you did not receive a separation allowance or reimbursement of travel costs (except where the reimbursed costs were included in taxable income),
• PLN 5,400, in the case where you earned income simultaneously from more than one employment relationship and similar relationships, and your permanent or temporary place of residence was located outside the locality in which the workplace is situated, and you did not receive a separation allowance or reimbursement of travel costs (except where the reimbursed costs were included in taxable income).

If the annual lump-sum costs (Article 22 (2) of the PIT Act) are lower than the expenses incurred for travel to the workplace or workplaces by bus, train, ferry or public transport, you may include in the return – instead of the above – the amount of the expenses actually incurred, documented exclusively with personalised season tickets (Article 22 (11) of the PIT Act).

You cannot apply the above rule if you received a reimbursement of travel costs (except where the reimbursed costs were included in taxable income).

If the exemption in the form of the relief for young people, the return relief, the relief for 4+ families or the relief for working seniors (Article 21 (1)(148) and Article 21 (1)(152–154) of the PIT Act) is applied, your annual lump-sum costs (or actually incurred costs) may be included only up to the amount of income from an employment relationship and similar relationships that is subject to taxation.

If you receive income from an employment relationship and, in respect of that income, you make use of copyright or related rights within the meaning of separate regulations, you are entitled to 50% deductible costs. You calculate these costs on the income reduced
 by the social insurance contributions (listed in Article 26 (1)(2)(b) of the PIT Act) withheld from your funds by the remitter in a given month, where that income constitutes the basis for calculating those contributions.

The annual 50% deductible costs of income from all sources specified in Article   22 (9)(1–3) of the Act may not exceed PLN 120,000.

If you have reported exempt income in your tax return in the form of a tax relief for young people, a tax relief for returning residents, a tax relief for families with 4+ children, or a tax relief for working seniors (Article 21 (1)(148) and Article 21 (1)(152-154) of the PIT Act), the total amount of deductible costs and income exempt from tax may not exceed PLN 120,000 in the tax year.

If you have documents confirming that the costs actually incurred were higher than those resulting from the application of the 50% percentage rate (with an annual limit of PLN 120,000), then you (and, where applicable, your spouse) may include costs in the amount of the expenses actually incurred and documented (Article 22 10) and (10a) of the PIT Act).

Remember that the 50% deductible costs (Article 22 (9)(3) of the PIT Act) apply exclusively to income from:

1. creative activity in the fields of architecture, interior architecture, landscape architecture, civil engineering, urban planning, literature, visual arts, industrial design, music, photography, audio and audiovisual creation, computer software, computer games, theatre, costume design, stage design, directing, choreography, artistic instrument making, folk art and journalism;
2. artistic activity in the fields of acting, stage performance, dance and circus arts, as well as in the fields of conducting, vocal performance and instrumental performance;
3. audio and audiovisual production;
4. journalism;
5. museum activity in the fields of exhibition, research, popularisation, education and publishing;
6. conservation activity;
7. a dependent right, referred to in Article 2 (2) of the Act of 4 February 1994 on Copyright and Related Rights, to develop another person’s work in the form of a translation;
8. research and development, scientific, scientific and teaching, research, research and teaching activity, as well as teaching activity conducted at a higher education institution.

Revenue from pensions and disability benefits consists of:

• pension benefits, including capital pensions,
• disability benefits, including structural pensions and social pensions, together with increases and supplements (excluding family and care supplements, as well as supplements to survivor’s pensions for double orphans),
• pre-retirement benefits, pre-retirement allowances, and compensatory benefits for teachers,
• parental supplementary benefit, paid by the pension authority.

Revenue from personally performed activities is considered to be revenue from:

• personally performed artistic, literary, scientific, coaching, educational and journalistic activities, as well as income from practising sport, sports scholarships and income of referees for conducting sports competitions,
•  from the activities of Polish arbitrators participating in arbitration proceedings with foreign partners,
• from persons to whom a public authority, governmental or local authority, a court or a prosecutor, pursuant to the relevant provisions, has commissioned the performance of specific activities (for example, income of court experts in judicial, investigative or administrative proceedings), as well as remitters and collectors of public dues, and income from participation in committees appointed by public authorities, governmental or local authorities,
• performing activities connected with the discharge of social or civic duties, regardless of how such persons are appointed,
• regardless of how they are appointed, who are members of management boards, supervisory boards, committees or other governing bodies of legal persons,
• income received by members of the National Media Council,
• from contracts of mandate or contracts for a specific task, obtained from a natural person conducting business activity, a legal person, an organisational unit without legal personality, the owner (holder) of real estate in which premises are rented, or, acting on their behalf, the manager or administrator, as well as from an enterprise in succession (Article 13(8) of the PIT Act),
• performing activities on the basis of contracts for the management of an enterprise, management contracts or contracts of a similar nature.

If you receive income from:

• personally performed artistic, literary, scientific, coaching, educational and journalistic activities, as well as income from practising sport, sports scholarships and income earned by referees for conducting sports competitions,
• from the activities of Polish arbitrators participating in arbitration proceedings with foreign partners,
• from persons to whom a public authority, governmental or local authority, a court or a prosecutor, pursuant to the relevant provisions, has commissioned the performance of specific activities (for example, income of experts in judicial, investigative
   or administrative proceedings), as well as remitters and collectors of public dues, and income from participation in committees appointed by public authorities, governmental or local authorities,
• from contracts of mandate and contracts for a specific task (Article 13(8) of the PIT Act),
• performing activities related to the discharge of social or civic duties,

you are entitled to deductible costs amounting to 20% of the income, reduced by the social insurance contributions withheld from your funds by the remitter in a given month, where that income constitutes the basis for calculating those contributions.

If you have documents confirming that the deductible costs were higher than the applied 20%, you may include deductible costs in the amount of the expenses actually incurred.

If you receive income from

• membership of management boards, supervisory boards, committees or other governing bodies of legal persons,
• activities carried out on the basis of contracts for the management of an enterprise, management contracts or contracts of a similar nature,

your annual deductible costs (from each of the above titles) amount to no more than PLN 3,000 (PLN 250 per month).

If you have received the same type of income from more than one entity, or from the same entity but under several legal relationships, the annual deductible costs for 2025 may not exceed PLN 4,500.

Important! If, within the income from contracts of mandate, you use the exemption under the relief for young people, the return relief, the relief for 4+ families or the relief for working seniors (Article 21 (1)(148) and Article 21 (1)(152-154) of the PIT Act), the deductible costs from these contracts may be applied only up to the amount of income that you are subjecting to taxation. 

Revenue from copyright and other property rights includes, among others:

• payment to the creator for the transfer of ownership of an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design,
• a licence fee for the transfer of the right to use an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design, received in the first year of the licence from the first entity with which the licence agreement was concluded,
• the use by creators of copyright and by performing artists of related rights, within the meaning of separate regulations, or the disposal of those rights by them.

Deductible costs of income from:

• payment to the creator for the transfer of ownership of an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design – is determined at 50% of the income obtained (Article 22 9(1) of the Act),
• a licence fee for the transfer of the right to use an invention, integrated circuit topography, utility model, industrial design, trade mark or ornamental design, received in the first year of the licence from the first entity
  with which the licence agreement was concluded – is determined at 50% of the income obtained (Article 22 9(2) of the Act),
• the use by creators of copyright and by performing artists of related rights, within the meaning of separate regulations, or the disposal of those rights by them – is determined at 50% of the income obtained, except that these costs are calculated on the income reduced by the pension, disability and sickness insurance contributions referred to in Article 26 (1)(2)(b) where that income constitutes the basis for calculating those contributions (Article 22 9(3) of the PIT Act).

Remember! In the tax year, the total deductible costs of income from copyright referred to in Article 22 of the PIT Act may not exceed PLN 120,000.

If you use the exemption on income from an employment relationship under the relief for young people, the return relief, the relief for 4+ families or the relief for working seniors (Article 21 (1)(148) and Article 21 (1)(152–154) of the PIT Act), the total amount of deductible costs referred to in Article 22 (9)(1-3) of the PIT Act, together with the income exempt from tax under Article 21 (1)(148) and (152–154) of the PIT Act, may not exceed PLN 120,000 in the tax year.

If the expenses you have incurred are higher than the lump-sum 50% deductible costs, you may include deductible costs in the amount of the expenses actually incurred, even if they exceed PLN 120,000. You may also include, as deductible costs, expenses incurred in the years preceding the tax year in which the corresponding income was obtained, as well as expenses incurred in the year in which the return is filed, but not later than the deadline for submitting that return (Article 22 (5) and 5a(2) of the Act).

In order to deduct the expenses actually incurred, you should hold documents indicating the amount of those expenses (e.g. invoices, receipts, bank statements). You are obliged to keep all documents related to the tax settlement until the tax liability becomes time-barred.

You will declare income from other sources if:

• through a remitter (remitters) you have obtained income, among others, from:
  • remuneration arising from membership of an agricultural production cooperative or another cooperative engaged in agricultural production,
  • cash benefits from social insurance, including those paid by the employer,
  • remuneration for work due to persons in temporary custody and to convicted persons,
  • benefits paid from the Labour Fund and the Guaranteed Employee Benefits Fund,
  • scholarships, including the scholarship referred to in Article 21 (1)(40b) of the PIT Act, in the amount exceeding the tax-exempt threshold,
  • integration benefits and the motivational integration bonus awarded under the Act of 13 June 2003 on Social Employment,
  • remuneration arising from an activation agreement,
  • cash benefits paid for the performance of graduate traineeships referred to in the Act of 17 July 2009 on Graduate Traineeships or for the performance of pupil internships referred to in Article 121a of the Act of 14 December 2016, – Education Law
• you have received a PIT-11 with the section "Information on the amount of income
   referred to in Article 20 (1) of the PIT Act" completed,
• you are required to declare the amounts previously deducted from income in respect of expenses incurred for your own housing purposes or multi-family rental construction, to which you have lost the right, i.e. in the event of:
  • withdrawal from the housing cooperative of a housing or construction contribution made on or after 1 January 1992,
  • a complete change of the use of the premises or building from residential to non-residential,
  • receipt of a refund of expenses previously deducted,
  • withdrawal from a housing savings fund of the accumulated savings, except where the withdrawn amount, after the period of systematic saving specified in the contract credit agreement, was spent for the purposes of systematic saving in the account held by the fund,
  • transfer of the entitlement to the savings and loan account to third parties, except for one’s own or adopted children,
  • the occurrence of events resulting in the loss of the right to relief for multi-family rental housing, as referred to in Article 7 (14) of the Act of 9 November 2000 amending the PIT Act and amending certain other Acts “Journal of Laws” of 2000, item No. 104, item 1104, as amended),
• you are obliged to add back to your income the amounts previously deducted from income or from the tax base in connection with the receipt, in the tax year, of a refund (in whole or in part) of the deducted amounts (e.g. donations, social insurance contributions),
• you tax, using the tax scale, income referred to in Article 29 (1) of the Act, which has not been classified under the sources listed in rows 1 to 4.

You cannot apply deductible costs to income from:

• remuneration arising from membership of an agricultural production cooperative or another cooperative engaged in agricultural production,
• cash benefits from social insurance,
• remuneration for work due to persons in temporary custody and to convicted persons,
• benefits paid from the Labour Fund and the Guaranteed Employee Benefits Fund,
• scholarships,
• integration benefits and the motivational integration bonus awarded under the Social Employment Act,
• cash benefits paid for the performance of graduate traineeships or pupil internships.

Information on certain capital income, declared under Article 45 (3c) of the PIT Act.

If you are subject to unlimited tax liability in Poland, in this section of the return you should declare income from interest and discount on securities, from dividends and other income from participation in the profits of legal persons, as well as from participation in capital funds, from which the remitter has withheld, in accordance with Article 30a (2a) of the PIT Act, a lump-sum tax.

The obligation to declare and add back amounts previously deducted from tax will apply to you if, among other things:

• you have used deductions from tax for expenses incurred for your own housing needs and subsequently, in the tax year:
  • you withdrew from the cooperative the housing or construction contribution you had made,
  • you entirely changed the purpose of the premises or building from residential to non-residential,
  • you received a refund of the deducted expenses after the year in which the deductions were made, except where the refunded amounts were included in taxable income,
  • you withdrew savings from the housing savings fund, except where the withdrawn amount, after the period of systematic saving specified in the contract credit agreement, was spent in accordance with the purposes of systematic saving in the account held by that fund,
  • you transferred the entitlement to the savings and loan account to third parties, except for your own or adopted children,
  • you disposed of land or a perpetual usufruct right to land,
• you are obliged to add back to the tax the amounts previously deducted from tax in connection with receiving, in the tax year, a refund (in whole or in part) of health insurance contributions.

Relief for young people is an exemption of income from tax. It is available to taxpayers who, in the period from 1 January 2025,  but no later than until the age of 26, have obtained:

1. income from an employment relationship and similar relationships, declared by the remitter in the PIT-11 information,
2. income from contracts of mandate referred to in Article 13(8) of the PIT Act, declared by the remitter in the PIT-11 information,
3. income from graduate traineeships and pupil internships,
4. income from maternity benefits.

Income referred to in points 1 to 4 benefits from the exemption from tax up to a total amount not exceeding PLN 85,528 in 2025. Remember, when determining this amount, not to include income subject to lump-sum income tax, income exempt from income tax, or income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived.

The exemption also applies to income on which, during the year, the remitter has withheld an advance tax payment, provided that the conditions for the relief are met.

If you have earned income from sources eligible for exemption abroad, and that income is subject to taxation in Poland, you may also include such income when calculating the amount of income eligible for exemption under the relief for young people.

Since the regulations do not provide guidance on how to apply the relief, in particular they do not require you to apply the relief first to any specific category of income, whether Polish or foreign, nor to apply it chronologically based on the period in which you earned the income. Consequently, you may independently decide how to use the relief.

Attention! If, in the tax year, you have earned only income exempt from tax under the relief for young people (Article 21 (1)(148) of the PIT Act), and the remitter did not withhold advance tax payments on that income, you are not required to file a tax return.

Any excess income from each source over the exempt amount is subject to taxation.

The application of the exemption affects the amount of deductible costs that you or, where applicable, your spouse may apply in relation to the above income.

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

In a situation where, in the same tax year:

1. you have earned income from an employment relationship and similar relationships, in respect of which you have used (in whole or in part) the return relief, the relief for young people, the relief for 4+ families or the relief for working seniors,
2. you make use of the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act (e.g. in respect of a licence fee).

– then, due to the application of the above reliefs to income from an employment relationship and similar relationships, the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to income from:

• income subject to lump-sum income tax under the PIT Act,
• income exempt from income tax,
• income 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),
• income from contracts for a specific task,
• copyrights.

The return relief is available to taxpayers who have transferred their place of residence to the territory of the Republic of Poland and, as a result, are subject to unlimited tax liability in Poland.

Income up to the amount of PLN 85,528, earned after 31 December 2022, benefits from the exemption from tax if derived from:

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

You are entitled to the relief if:

• you hold Polish citizenship, a Polish Card, or the citizenship of a country other than the Republic of Poland that is a member of the European Union, the European Economic Area or the Swiss Confederation,
• or you have had your place of residence, uninterruptedly 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 you resided in Poland for five years prior to the three-year period of interruption preceding the year of return;
• and you hold a certificate of residence or another document confirming your place of residence for tax purposes for the period necessary to determine the right to the exemption.

If you meet the conditions to use this relief, remember that you may benefit from the exemption for four consecutive years, and you may decide yourself from when you wish to apply the relief: whether from the year in which you transferred your tax residence, or from the following year.

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

In a situation where, in the same tax year:

1. you have earned income from an employment relationship and similar relationships, in respect of which you have used (in whole or in part) the return relief, the relief for young people, the relief for 4+ families or the relief for working seniors,
2. you make use of the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act (e.g. in respect of a licence fee).

– then, due to the application of the above reliefs to income from an employment relationship and similar relationships, the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to income from:

• income subject to lump-sum income tax under the PIT Act,
• income exempt from income tax,
• income 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),
• income from contracts for a specific task,
• copyrights.

The relief for families 4+ covers revenue from:

• 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 income exempt from tax under the relief for 4+ families is PLN 85,528 per year. This amount sets the exemption limit, which applies separately to each parent (2 × PLN 85,528). When determining the amount of income covered by the exemption under this relief, do not include income subject to lump-sum income tax under the PIT Act, income exempt from income tax, or income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived.

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 starost, and, in the case of adult children in education – you fulfilled your maintenance obligation or acted as a foster family.

Remember that, 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 to use this relief, you inform about it in the tax return by indicating in the PIT/O Annex the number of children and their Personal ID numbers (PESEL) (in the case of children born abroad and not having a PESEL – the children’s first names, surnames and dates of birth), and by ticking the boxes in the line “Relief for 4+ families.”

If you do not file a tax return (PIT-28, PIT-36, PIT-36L, PIT-37), you inform about the use of the Relief for 4+ families in the prepared PIT-DZ form.

The relief is available if you have children:

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

In the case of adult children, the right to the relief is granted on condition that the adult children in education:

• have not applied the provisions on the 19% flat tax or the Act on the Lump-Sum Income Tax, except for the provisions concerning private rental, e.g. in respect of income 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 PIT 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.

The tax authorities may ask you to present documents necessary to determine the 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.

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

In a situation where, in the same tax year:

1. you have earned income from an employment relationship and similar relationships, in respect of which you have used (in whole or in part) the return relief, the relief for young people, the relief for 4+ families or the relief for working seniors,
2. you make use of the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act (e.g. in respect of a licence fee).

– then, due to the application of the above reliefs to income from an employment relationship and similar relationships, the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to income from:

• income subject to lump-sum income tax under the PIT Act,
• income exempt from income tax,
• income 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),
• income from contracts for a specific task,
• copyrights.

The relief for working seniors covers income obtained from:

• a service relationship, an employment relationship, home-based work, a cooperative employment relationship,
• contracts of mandate concluded with a company,
• maternity benefit,
• 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, despite reaching retirement age (60 for women, 65 for men), continue in employment and are subject to social insurance in respect of the income earned, and who – despite acquiring the right – do not receive:

• 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 (1)(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 income exempt from tax under the relief for working seniors is PLN 85,528 per year.

When determining the amount of income covered by the exemption under this relief, do not include income subject to lump-sum income tax under the PIT Act, income exempt from income tax, or income from which, pursuant to the provisions of the Tax Ordinance Act, tax collection has been waived.

If you receive a survivor’s pension from abroad or a foreign pension, you do not lose the right to the exemption.

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

In a situation where, in the same tax year:

1. you have earned income from an employment relationship and similar relationships, in respect of which you have used (in whole or in part) the return relief, the relief for young people, the relief for 4+ families or the relief for working seniors,
2. you make use of the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act (e.g. in respect of a licence fee).

– then, due to the application of the above reliefs to income from an employment relationship and similar relationships, the 50% deductible costs referred to in Article 22 (9)(1–3) of the PIT Act may not exceed PLN 120,000 minus the amount of income from employment exempt from tax under the above reliefs.

Remember! The reliefs discussed above do not apply to income from:

• income subject to lump-sum income tax under the PIT Act,
• income exempt from income tax,
• income 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),
• income from contracts for a specific task,
• copyrights.

If you are a disabled person or have a disabled person in your care, expenses incurred in the tax year for rehabilitation purposes and expenses related to facilitating daily activities are deductible from income. 

The following expenses are deductible:

• the adaptation and fitting of dwellings and residential buildings in accordance with the needs arising from the disability,
• the adaptation of motor vehicles to the needs arising from the disability,
• the purchase, repair or rental of medical devices (listed in the register of medical devices specified by the Minister of Health, i.e. in the regulations issued under the Act on the reimbursement of medicines, food for particular nutritional use and medical devices) and of equipment enabling their use in accordance with their intended purpose.

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, for example, with an invoice or a civil-law agreement,

• the purchase, repair or rental of individual equipment, devices and technical tools necessary for rehabilitation and facilitating daily activities, in accordance with the needs arising from the disability, as well as equipment enabling their use in accordance with their intended purpose, which are not listed in the register of medical devices specified by the Minister of Health, except for household appliances,
• the purchase of publications and training materials (aids), in accordance with the needs arising from the disability,
• fees for participation in a rehabilitation stay,
• fees for a stay in a health resort treatment facility, a medical rehabilitation facility, a care and treatment facility or a nursing and care facility,
• fees for the stay of a carer of a disabled person classified in Group I of disability, or of a disabled child under 16, accompanying the disabled person at a rehabilitation stay, in a health resort treatment facility or a medical rehabilitation facility,
• fees for rehabilitation or therapeutic and rehabilitation treatments,
• payment for guides for visually impaired persons classified in Group I or II of disability, and for persons with locomotor disabilities classified in Group I of disability – up to a maximum of PLN 2,280 in the tax year,
• the maintenance of an assistance dog, as referred to in the Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities, up to a maximum of PLN 2,280 in the tax year,
• nursing care provided at home to a disabled person during a chronic illness preventing mobility, and care services provided to disabled persons classified in Group I of disability,
•  payment for a sign language interpreter,
• summer camps and holiday camps for disabled children and young people, and for children of disabled persons who are under 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 of:
  • a disabled person by sanitary transport ambulance,
  • a disabled person classified in Group I or II of disability, and disabled children under 16, also by means of transport other than a sanitary 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 public transport journeys related to stays:
  • a rehabilitation stay,
  • in a health resort treatment facility, a medical rehabilitation facility, care and treatment facilities or nursing and care facilities,
  • at summer camps and holiday camps for disabled children and young people, and for children of disabled persons who are under 25 years of age,
  • for the carer of a disabled person classified in Group I of disability, or of a disabled child under 16, accompanying the disabled person on a rehabilitation stay, or in a health resort treatment facility, or in a medical rehabilitation facility.

Expenses that have been financed (co-financed) from the Company Fund for the Rehabilitation of Disabled Persons, the Company Activity Fund, the State Fund for the Rehabilitation of Disabled Persons, or from the resources of the National Health Fund, the Company Social Benefits Fund, or have been refunded to you in any form, are not deductible. If the expenses were partially financed (co-financed) from these funds (resources), only the difference between the expenses incurred and the amount financed (co-financed) from these funds (resources) or refunded in any form is deductible.

As a general rule, the condition for deducting the above expenses is that the person to whom the expense applies holds documents confirming that the expenses have been incurred, as well as one of the following decisions:

• a decision issued by the adjudicating authorities classifying the person into one of the three degrees of disability, as defined in separate regulations,
• a decision granting a pension due to total or partial incapacity for work, a training pension or a social pension,
• a disability certificate issued, under separate regulations, for a person under 16 years of age,
• or 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:

• to indicate, by first name and surname, the persons who were paid in connection with their role as a guide;
• to present a certificate confirming the status of the assistance dog.

In the case of a deduction for the purchase of incontinence pants, anatomical nappies, absorbent pants, pads or anatomical inserts, you must hold an invoice confirming the expense incurred.

You may also claim deductions for expenses incurred for rehabilitation purposes and expenses related to facilitating daily activities if you have in your care disabled persons who, in relation to you or your spouse, fall into Group I of taxpayers within the meaning of the provisions of the Act of 28 July 1983 on Inheritance and Donation Tax, or a non-biological child taken into care by you or your spouse, provided that in the tax year the income of those disabled persons did not exceed PLN 22,546.92.

You do not need to include in the income limit of those persons:

• child support referred to in Article 6 (4c) of the PIT Act, taking into account Article 6 (4e) of the PIT Act,
• supplementary benefit referred to in Article 21 (1)(100a), the energy allowance referred to in Article (5c) of the Energy Law
• the protective allowance referred to in Article 2 (1) of the Act on the protective allowance,
• the coal allowance referred to in Article 2 (1 )of the Act on the Coal Allowance,
• 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(2) and (3) of the Act on special solutions for certain heat sources in connection with the situation on the fuel market,
• 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,
• 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,
• a nursing allowance granted on the basis of separate regulations,
• additional annual cash benefit for pensioners and another additional annual cash benefit for pensioners,
• income 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 prepared tax return, a PIT/O form will be generated, which will be automatically attached to your tax return.

Under this relief, you may deduct the expenses incurred in the tax year for the use of the Internet, regardless of the place and form of use (e.g. at home, fixed or wireless connection, including via mobile devices, or in an internet café). You are entitled to use this relief if you have never used this deduction before and you hold a document confirming the expense incurred (e.g. a transfer, 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 prepared tax return, a PIT/O form will be generated, which will be automatically attached to your tax return.

The relief consists in deducting from income the expenses incurred for the implementation of a thermo-modernisation project in a single-family residential building.

The relief is available to you if you are the owner or co-owner of a single-family residential building (including terraced housing or a semi-detached house).

A thermo-modernisation project is:

• an improvement that results in a reduction in the demand for energy supplied for heating and domestic hot water, as well as heating residential buildings;
• an improvement that results in a reduction in the loss of primary energy in local heating networks and the local heat sources supplying them, provided that the residential buildings to which energy is supplied from these networks meet the requirements for energy efficiency as set out in the Building Law regulations, or measures have been taken to reduce the energy consumption supplied to those buildings;
• the construction of a technical connection to a centralised heat source, in connection with the liquidation of a local heat source, resulting in a reduction in the cost of obtaining heat supplied to residential buildings;
• the complete or partial switching of energy sources with renewable sources, or the use of high-efficiency cogeneration.

You can deduct expenses that:

• are listed in the annex to the Regulation of the Minister of Investment and Development of 21 December 2018 on the determination of the list of types of building materials, equipment and services related to the implementation of thermo-modernisation projects,
• apply to a thermo-modernisation project that will be completed within a period of three consecutive years, counting from the end of the tax year in which you incurred the first expense,
• have been documented by an invoice issued by a value added tax taxpayer who is not exempt from that tax,
• have not been financed (co-financed) from the resources of the National Fund for Environmental Protection and Water Management or the voivodeship funds for environmental protection and water management, nor refunded to you in any form,
• have not been included by you in deductible costs, deducted from revenue under the Act on the Lump-Sum Income Tax on Certain Revenue Earned by Natural Persons, or taken into account in connection with the use of tax reliefs within the meaning of the Tax Ordinance Act.

If the expenses incurred were subject to VAT, the amount of the expense is considered to include that tax, provided that the tax has not been deducted under the provisions of the Value Added Tax Act.

Declare the deduction in the return for the tax year in which the expense was incurred.

The amount of the deduction that is not covered by income (revenue) for the tax year may be deducted in subsequent years, but no longer than for a period of six 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 to your income, for the tax year in which the three-year period has expired, the amounts previously deducted on that basis.

If, after the year in which you used the relief, you received a refund of the expenses deducted for the implementation of the thermo-modernisation project, you are obliged to add back the corresponding previously deducted amounts to your income in the return filed for the tax year in which you received the refund You also have the right to submit a correction to the originally filed return.

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

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

Based on the data you enter in the prepared return, the PIT/O form will be generated and automatically attached to the return.

• the renovation fund of a housing association or housing cooperative established, in accordance with separate regulations, for a historic property entered in the register of monuments or included in the monuments register,
• conservation work, restoration work and construction works on a historic property entered in the register of monuments.

If you have made payments into the renovation fund and you hold proof of payment or a certificate issued by the housing association or housing cooperative indicating the amount paid in the tax year, you may deduct 50% of those expenses from your income.

In the case of conservation work, restoration work or construction works, in addition to being the owner or co-owner of the historic property at the time the expense is incurred, you must hold a permit from the provincial conservator of monuments to carry out those works, as well as an invoice issued by a VAT taxpayer who is not exempt from that tax.

You may deduct the expenses for conservation work, restoration work or construction works on a historic property only after the works have been completed.

A condition for claiming the deduction is obtaining a certificate from the provincial conservator of monuments confirming the completion of conservation work, restoration work or construction works on a historic property entered in the register of monuments, and included in the provincial or municipal register of monuments.

If your income is lower than the amount of the deduction to which you are entitled, the amount not covered by your annual income may be deducted for a maximum of six consecutive years, counting from the end of the tax year in which you made the deduction for the first time. 

If you incur the expenses jointly with your spouse with whom you have a marital property regime, the relief may be deducted in equal parts or in any proportion agreed between 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 the deductions, you receive a refund of the expenses previously deducted, you are obliged to add them to your income for the tax year in which you received that refund. 

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

You may deduct from income the repayment of benefits unduly received that previously increased the taxable income (in amounts including tax), provided that they were not deducted by the payer.

If, in the years 2020, 2021, 2022, 2023, 2024 or 2025, 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 income earned in 2025.

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

The amount of payments into an IKZE is specified in Article 13a (1)-(4) of the Act of 20 April 2004. on Individual Retirement Accounts and Individual Pension Security Accounts. In accordance with these provisions, payments made into an IKZE may not exceed an amount corresponding to 1.2 times the average projected monthly remuneration in the national economy for the given year, as specified in the Budget Act or the Provisional Budget Act, or in their drafts if the relevant Acts have not been adopted.

In 2025, this limit amounts to PLN 10,407.60.

If you run a business in the form of self-employment (non-agricultural activity within the meaning of Article 8 8 (6) of the Act of 13 October 1998 on the Social Insurance System), the maximum limit of payments into an IKZE is increased and amounts to 1.8 times the average monthly remuneration, i.e.  i.e. PLN 15,611.40 for 2025.

The amounts you enter will be transferred to the return, and on their basis, the PIT/O Annex will be generated and automatically attached to the return.

Remember! The amounts obtained from the refund of funds from an IKZE constitute income from other sources and are taxed according to the tax scale. If you receive such income, you must declare it in your annual return.

If, as a saver, you transferred the funds accumulated in an Individual Retirement Account (IKE) to an Individual Pension Security Account (IKZE) between 1 January 2012 and 31 December 2012, those funds are regarded as a payment into the IKZE. That payment was deductible from income within the limit applicable in the 2012 tax year. Any excess over the deduction limit applicable in that year is deductible in subsequent years.

However, you must remember that during the period in which you are deducting from income the funds transferred from an IKE to an IKZE, you are not entitled to make additional payments into the IKZE.

If payments into an IKZE are made by a minor, the deduction may not exceed the income they earned in the given year from work performed under an employment contract. It also may not exceed the annual limit amount.

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

You can deduct these donations from your income for purposes specified in the provisions of 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.

You can deduct donations made to:

• 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; or
• equivalent organisations specified in the regulations governing public benefit activity, which operate in a country other than Poland within the European Union (EU) or the European Economic Area (EEA), provided that they conduct public benefit activities in the field of public tasks and pursue the specified objectives.

In your tax return, you can deduct the amount of the donation actually made, but not more than 6% of your income. The limit is shared with deductions for donations made for religious purposes, voluntary blood donation, vocational education, and 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, you may deduct the value of the goods plus VAT – only to the extent that it exceeds the input tax you are entitled to deduct under the VAT regulations in relation to that donation.

If you have made a donation to an organisation specified in the regulations governing public benefit activity in another EU or EEA country, you are entitled to the deduction provided that:

• you provide documentation in the form of a statement from that organisation confirming that, on the date the donation was made, it was an equivalent organisation to those operating under the Polish Public Benefit and Volunteer Work Act, carrying out the specified objectives,
• and the existence of a legal basis under a double taxation avoidance agreement or other ratified international treaties to which Poland is a party, allowing the tax authority to obtain tax information from the tax authority of the country in which the organisation is based.

Remember that the following donations are not deductible:

• to natural persons,
• to legal entities and organisational units without legal personality that conduct 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 in any form,
• included in deductible costs,
• already deducted from revenue or income in another tax return (e.g., PIT-28, PIT-36).

You are required to provide documentation for the deducted donation:

• with proof of payment to the recipient’s payment account or to their bank account other than a payment account – in the case of a monetary donation,
• with a document showing the donor’s details and the value of the donated item, along with a statement from the recipient confirming its acceptance – in the case of a non-monetary donation.

When completing your tax return, indicate the amount (value) of the donation made, the amount (value) of the donation deducted, and the identifying details of the recipient.

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

Donations made for religious purposes are deductible from your income.

In your tax return, you can deduct the amount of the donation actually made, but not more than 6% of your income. 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, you may deduct the value of the goods plus VAT – only to the extent that it exceeds the input tax you are entitled to deduct under the VAT regulations in relation to that donation.

Remember that the following donations are not deductible:

• 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 in any form,
• included in deductible costs,
• already deducted from revenue or income in another tax return (e.g., PIT-28, PIT-36).

You must document the donation

• with proof of payment to the recipient’s payment account or to their bank account other than a payment account – in the case of a monetary donation,
• with a document showing the donor’s details and the value of the donated item, along with a statement from the recipient confirming its acceptance – in the case of a non-monetary donation.

In the prepared tax return, you should indicate, in the appropriate fields, the amount (value) of the donation made, the amount (value) of the donation deducted, and the identifying details of the recipient.

Based on the amounts entered, a PIT/O attachment will be generated, which will be automatically included with your tax return.

You can deduct from your income donations made for blood donation purposes, carried out by voluntary blood donors.

The relief is granted in the amount of 130 PLN multiplied by the number of litres of blood or its components donated. You can deduct the amount of the donation actually made – but not more than 6% of the donor’s income. The limit is shared with deductions for donations made for religious purposes, public benefit activities, vocational education, and the reconstruction of the Saxon Palace, Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

In PIT-37, you do not deduct donations that have been included in the costs of earning income or deducted from revenue under the Act on the Flat-Rate Income Tax on Certain Revenues Earned by Individuals.

You are required to document the amount of the donation with a certificate from the organisational unit that carries out blood collection activities. The certificate states the quantity of blood or its components donated free of charge.

In the prepared tax return, you should indicate, in the appropriate fields, the value of the donation made, the value of the donation deducted, and the information necessary to identify the relevant organisational unit that carries out blood collection activities.

Based on the amounts entered, a PIT/O attachment will be generated, which will be automatically included with your tax return.

You can also deduct donations for purposes related to the reconstruction of the Saxon Palace, Brühl Palace, and the tenement houses on Królewska Street in Warsaw, carried out by a special-purpose company established by the State Treasury.

In your tax return, you can deduct the amount of the donation actually made, but not more than 6% of your income.

The 6% limit is shared for deductions of donations made for public benefit activities, religious purposes, voluntary blood donation, vocational education, and the reconstruction of the Saxon Palace, Brühl Palace, and the tenement houses on Królewska Street in Warsaw.

In the prepared tax return, you should indicate, in the appropriate fields, the amount (value) of the donation made, the amount (value) of the donation deducted, and the identifying details of the recipient.

Based on the amounts entered, a PIT/O attachment will be generated, which will be automatically included with your tax return.

You can also reduce your income by donations made for charitable and care-related church activities. If you have made such a donation – based on the laws governing the relationship between the state and specific 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 can deduct it in full.

Only donations for which you can provide documentation are deductible:

• with proof of payment to the recipient’s payment account or to their bank account other than a payment account – in the case of a monetary donation,
• with a document showing the donor’s details and the value of the donation, along with a statement from the recipient confirming its acceptance – in the case of a non-monetary donation.

Also remember that, in the case of these donations, you should receive from the recipient a report within two years of making the donation, specifying the purposes for which the beneficiary used the donation.

Based on the amounts entered, a PIT/O attachment will be generated, which will be automatically included with your tax return.

For the year 2025, you can deduct from your income membership fees paid to trade unions.

If you make the payments directly to the union’s account, it is sufficient to have proof of payment.

If your membership fees are paid on your behalf by your employer, they are required to indicate in the PIT-11 form the amounts they have paid to the union.

The deduction cannot exceed 840 PLN.

Based on the amounts entered, a PIT/O attachment will be generated, which will be automatically included with your tax return.

If you earn income subject to progressive taxation, you are entitled to the credit for each calendar month in which, in relation to a minor child:

1. you exercised parental authority,
2. you acted as the child’s legal guardian, provided the child lived with you,
3. you provided care by serving as a foster family based on a court ruling or an agreement with the district governor.

The amount deductible from tax is:

• 92.67 PLN for the first and second child (1,112.04 PLN per child for the entire year),
• 166.67 PLN for the third child (2,000.04 PLN for the entire year),
• 225.00 PLN for the fourth and each subsequent child (2,700.00 PLN per child for the entire year).

The deduction does not apply if you exercised parental authority, acted as a legal guardian, or provided care as a foster family solely in relation to one minor child and simultaneously:

1. you were a single parent raising a child alone, or you were married for the entire tax year and the income you—or you and your spouse together—earned in the tax year exceeded 112,000 PLN,
2. you were a single parent not raising the child alone (including for part of the tax year), and your income in the tax year exceeded 56,000 PLN.

Important! The income limits do not apply to parents raising a single child with a disability confirmed by:

• a certificate issued by the relevant authorities classifying the child into one of the three degrees of disability, as defined in separate regulations,
• a decision granting a pension due to total or partial incapacity for work, a training pension or a social pension,
• a certificate of disability for a person under 16 years of age, issued in accordance with separate regulations.

The income referred to above includes all income taxed under general rules (employment, business activity taxed on a progressive scale, at a flat rate, and income from capital), reduced by the amount of social security contributions paid by you, your spouse, or withheld by the payer.

The deduction applies collectively to both parents, the child’s legal guardians, or foster parents who are married to each other. You can deduct this amount from tax in equal parts or in any proportion you agree upon.

If, in the same month, parental authority was exercised, or the role of legal guardian or foster family was performed in relation to the child, each taxpayer may deduct 1/30 of the applicable deduction amount for each day of caring for the child.

Under the same rules, you can also claim the deduction if, due to fulfilling your maintenance obligation or serving as a foster parent, you supported an adult child during the tax year:

• who, in accordance with separate regulations, received a care allowance (supplement) or social pension,
• or were studying up to the age of 25 at a school referred to in the provisions on the education system, higher education and science, or in regulations governing the education system or higher education in a country other than Poland, provided that in the tax year they did not earn income subject to general taxation or earned income exempt from tax under the young persons’ relief and the returnee relief exceeding a total of 22, 546.92 PLN (the family pension is not included in the income limit).

The deduction is not available to individuals whose children conduct business activity taxed at the 19% rate, under the so‑called lump‑sum tax on recorded revenues, or under the tax card system, or whose activity is subject to the provisions of the Tonnage Tax Act or the Act on the Activation of the Shipbuilding Industry and Complementary Industries.

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

If the amount of tax paid was insufficient to fully utilise the child‑related relief, you are entitled to claim an additional refund under the child tax relief. You can make the deduction from the contributions paid for general social security and health insurance (specifically, the contributions listed in the PIT Act).

The relief for training students or for employing workers for vocational preparation can be claimed on the basis of acquired rights, as well as when the conditions necessary to acquire it were met before the end of 2003. This relief is granted based on a decision of the tax office. Amounts granted before 1 January 2006 that have not been deducted, as well as amounts of relief granted under the provisions in force after 1 January 2006, are deductible.

The relief consists of reducing the income tax by the amount specified in the tax office’s decision.

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

You can also use this relief only using amounts carried-forward from previous years.

The deduction is available to a person who, in accordance with the provisions of the Act of 20 April 2004 on the Promotion of Employment and Labour Market Institutions, concluded an activation agreement with an unemployed person before 1 January 2007 to perform paid work in a household and incurred, from their own funds, expenses for the payment of social security contributions. The deduction is granted after each uninterrupted 12‑month period of the agreement, provided that:

• the concluded activation agreement was registered with the district labour office, and its execution was confirmed by a certificate,
• the expenses incurred were documented with proof confirming that they were actually paid.

Deductible are expenses incurred by a person running a household for the payment, from their own funds, of social security contributions for a person employed under an activation agreement, as specified in the Act of 13 October 1998
on the Social Insurance System.

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

The housing relief applies to expenses incurred:

1. for the repayment of interest on a housing loan (or mortgage) granted to the taxpayer in the years 2002-2006, as well as interest on a loan granted to the taxpayer to repay a housing loan (or mortgage) or a loan intended to repay such loans;
2. for the continuation of systematic savings accumulation exclusively in a single savings‑and‑loan account and in a single bank operating a housing fund;
3. for the repayment (including interest) of a bank loan or a loan from the employer, received in the years 1992-1993 for housing purposes as specified in Article 26 (1)(5) and (6) of the Act of 26 July 1991 on Personal Income Tax, as in force at that time;
4. in previous years for housing purposes (including for the renovation or modernisation of a house/apartment), provided that these expenses were not covered in the income, revenue, or tax for those years.

In accordance with Article 9 9 of the Act of 16 November 2006 amending the
PIT Act and certain other acts:

"a taxpayer who, in the years 2002-2006, was granted a loan
 referred to in Article 26b of the Act, as 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 the Flat-Rate Income Tax on Certain Revenues Earned by Individuals, as in force before 1 January 2007, to deduct expenses for the repayment of interest:

1. on the housing loan,
2. on a loan taken out to repay the housing loan,
3. on any subsequent loan taken out to repay a loan referred to in points 1 or 2

- until the repayment date specified in the housing 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 meeting 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 to acquire the right to a newly constructed residential building or an apartment in such a building, or
3. the 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, or
4. the superstructure or extension of a building for residential purposes, or the reconstruction (adaptation) of a non-residential building, its part, or a non-residential room for residential purposes, resulting in an independent dwelling that meets the requirements specified in the building law.

Under the interest relief, deductible are both the interest actually paid on the housing loan, and the interest on a loan taken out to repay the housing loan, as well as on any subsequent loan taken out to repay the aforementioned the aforementioned obligations is deductible.

If the loan granted to you for the repayment of a housing loan, or a loan taken out to repay a housing loan, as well as any subsequent loan taken out to repay the aforementioned obligations, forms part of a loan also intended to repay other obligations not listed in this provision, only the interest attributable proportionally to the repayment of the loan taken to repay the housing loan and any subsequent loans taken to repay the aforementioned obligations is deductible.

If you completed the housing investment in 2025, you can deduct the interest on the loan for the first time in the tax return filed for that year, and any interest paid before the year the investment was completed (if not deducted from income for 2025) can also be deducted 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.

You can apply the deduction if:

• the housing loan was granted in the years 2002-2006,
• the housing loan was granted by an entity authorised under Banking Law or the provisions on cooperative savings and credit union to provide loans, and the loan agreement indicates that it relates to one of the investments listed in the PIT-2K statement,
• a loan granted to repay a housing loan or any subsequent loan taken out to repay such loans was granted by banks or savings-and-loan cooperatives operating in all European Union countries, the European Economic Area, and the Swiss Confederation,
• the investment applies to residential buildings or apartments located in the territory of the Republic of Poland, intended for residential construction in the local spatial development plan, or, in the absence of such a plan, as specified in the building conditions and land development decision issued under the applicable laws,
• the investment applies to a residential building or apartment whose construction was completed no earlier than 2002, and additionally, 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 reconstruction (adaptation) of a non-residential building, its part, or a non-residential room for residential purposes, resulting in an independent dwelling that meets the requirements set out in the building law – completed within three years from the end of the calendar year in which, according to building law, the permit for construction, superstructure, or extension of the building for residential purposes, or the reconstruction (adaptation) of the non-residential building, its part, or non-residential room for residential purposes was obtained, and confirmed by a building occupancy permit as specified in the building law, or, if such a permit was not required, by a notice of completion of construction of such a building,
  • a construction or housing contribution has been made 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 the municipality or from the person who constructed the building in the course of their business activity – an agreement has been concluded on the establishment of cooperative ownership or tenant's right to a residential premises or an agreement in the form of a notarial deed on the establishment of separate ownership of a residential premises, on the transfer of ownership of a residential building or residential premises to the taxpayer, to which the taxpayer is one of the parties,
• Interest:
  • was 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,
  • has not been included in the costs of earning income or refunded to the taxpayer in any form, unless refunded interest increased the tax base,
• you or your spouse have not used, and 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, the purchase of a newly constructed residential building or apartment in such a building from a municipality or from a person who built the building in the course of business activity, the superstructure or extension of a building for residential purposes, the reconstruction of an attic, drying room, or adaptation of another room for residential purposes, the finishing of an apartment in a newly constructed residential building up to the date of occupancy, or systematic accumulation of savings in a savings‑and‑loan account in a bank operating a housing fund.

The deduction covers only interest:

• accrued from 1 January 2002 and paid from that date,
• of the portion of the loan that does not exceed the amount calculated as the product of 70 m² of usable floor space and the conversion factor per 1 m² of usable floor space of a residential building, established for the purpose of calculating the guarantee premium on deposits in savings housing booklets for the third quarter of the year preceding the tax year, as determined for the year the investment is completed. For 2025, this amount is 325,990 PLN. 

You must also remember that:

• The amount of deductions applies jointly to both spouses. If you are subject to separate taxation, you make the deductions 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 filed for the year in which you first make deductions under the interest relief, you must attach a statement, in the prescribed format, detailing the total expenses incurred for the investment, including expenses documented by invoices issued by taxpayers of goods and services tax who do not benefit from an exemption from that tax – the so-called PIT‑2K statement. In this statement, you are required (both husband and wife) to provide, in addition to your identification details, also:
• the year in which the housing loan was obtained,
  • the amount of the loan obtained,
  • the year of commencement and completion of the housing investment financed by the loan,
  • the type of investment,
  • the total amount of expenses incurred for 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,
• the taxpayer is not entitled to the deduction if the housing loan was taken out under the conditions specified in the Act of 8 September 2006  on financial support for families in acquiring their own housing – paragraph 2 2 of Article 9 9 of the Act of 16 November 2006 amending the Personal Income Tax Act and certain other acts.

Taxpayers who, in the tax year, repaid a bank loan or a loan from the employer, including interest, received in the years 1992–1993 for housing purposes specified in Article 26 (1)(5) and (6) of the PIT Act, as in force at that time, and who did not incur housing expenses, may make deductions for expenses incurred
 in previous years to the extent that these expenses were not covered by income (revenue) for those years.

Enter here the type of housing expense and the corresponding amount of the deduction.   Remember that the amount of the deduction cannot exceed the limit of deductions available for the given tax year. This limit is calculated as the difference between the deduction limit available to you during the period the Act was in force (i.e., from 1992 onwards) and the deduction limit already used in previous years.

Attention! You should not enter expenses incurred in the tax year for the repayment of debts arising from loans taken out by housing cooperatives for residential construction, up to 31 May 1992. This relief expired at the end of 1999 (deduction from income) and, respectively, at the end of 2004 (tax deduction).

Based on the information you enter into the prepared tax return, PIT‑2K and PIT/D forms will be generated, which will be automatically attached to your tax return.

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(1)(2) of the PIT 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 in the contract savings loan agreement.

The amount of the deduction cannot exceed 30% of the expenses incurred in the tax year, but in no case more than 11,340 PLN. It should be checked whether the amount being deducted falls within the deduction limit for the tax year, calculated as the difference between the deduction limit established for the years the Act was in force (i.e., from 1992) and the deduction limit already used in previous years. In the case of individuals who also make deductions for interest paid in the tax year on a bank loan or an employer loan received in 1992–1993 for housing purposes (falling within the so-called large construction relief), the deduction limit established for the years the Act was in force is further reduced by 19% of that interest.

Housing expenses not deducted in the  carried-forward years

If in previous years you claimed a tax deduction for housing expenses (including under the renovation‑and‑modernisation relief), and the available deduction was not fully used against the tax for those years, you can deduct the unused amount from tax in the tax year for which you are filing the return.

Based on the information you enter into the prepared tax return, a PIT/D form will be generated, which will be automatically attached to your tax return.

If the return shows an overpayment, you can indicate here the bank account to which the overpayment should be refunded.

You may only specify an account of which you are the holder (co-holder). It is only possible to indicate an account owned (co-owned) by your spouse if you file a joint tax return. 

Remember that, as a general rule, the bank account indicated in the return will update the account previously reported to the tax office.

Large Family Card

If you have a Large Family Card, please indicate this in your tax return. This information will allow you to 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.

Certificate of residence, confirming the place of residence for tax purposes.

You are required to submit it if you have a place of residence for tax purposes in a country other than Poland within the European Union, the European Economic Area, or the Swiss Confederation, and, in accordance with Article 45 (7a) of the Act, you have chosen to tax income under the rules applicable to spouses, single parents, or the revenues specified in Article 29 (1) of the Act, on a general basis using the progressive tax scale.

Since it is not possible to attach external documents in the Twój e‑PIT service, please send the certificate of residence through a separate channel (e.g. as an attachment to a general letter in the e-Tax Office).

Jeżeli do 30 kwietnia 2026 roku samodzielnie nie złożysz zeznania PIT-37 lub PIT-38, to Twoje rozliczenie w usłudze zostanie automatycznie zaakceptowane w wersji przygotowanej przez KAS, jeśli nie wystąpi przynajmniej jedna z poniższych przesłanek:

• brak jest w bazach KAS informacji od płatnika lub są one błędne;
• osiągnąłeś wyłącznie przychody, które w całości są zwolnione (ulga dla młodych, ulga dla powracających z zagranicy, ulga dla rodzin 4+, ulga dla pracujących seniorów);
• prowadziłeś działalność gospodarczą opodatkowaną na zasadach ogólnych (także, gdy jest zawieszona);
• prowadziłeś działy specjalne produkcji rolnej;
• uzyskałeś przychody wyłącznie z emerytury zagranicznej;
• do 30 kwietnia 2026 r. byłeś osobą niepełnoletnią;
• jedynymi Twoimi dochodami są dochody, które zostały rozliczone przez organ rentowy na formularzu PIT-40A.