Polish taxpayers can allocate 1.5% of their income tax to public benefit organizations, but errors in the process frequently lead to funds not being received.
What Does Allocating 1.5% of Your Tax Entail?
Allocating 1.5% of your tax is not a donation from your own funds, but rather a portion of the tax due to the state that, upon request, the tax office transfers to a chosen public benefit organization (OPP).
Conditions for Transferring 1.5% of Your Tax
To ensure the tax office transfers funds to the OPP, several formal requirements must be met. Failure to meet even one condition will result in the transfer not being completed.
Where to Enter 1.5% of Your Tax on Your PIT Return?
Each PIT form (e.g., PIT-37, PIT-36, PIT-28) contains a dedicated section titled “Application for Transfer of 1.5% of Tax Due to OPP.” This section requires completion of the organization’s KRS number, which is the most important field in the entire form.
How to Transfer 1.5% of Your Tax Step-by-Step
Step 1: Choose an organization from the current list of OPPs. This list is published annually, and only entities on this list are eligible to receive funds.
Step 2: Enter the correct KRS number. Even a minor error (e.g., one digit) will prevent the funds from being transferred.
Step 3: Specify a specific purpose (if desired). You can indicate a specific person, sub-account, or project run by the organization.
Step 4: Check the entire declaration. Before submitting, verify all data – not only the KRS number, but also amounts and personal details.
Step 5: Submit the declaration within the deadline. The deadline for submitting PIT returns for 2025 is April 30, 2026.
Common Taxpayer Errors
Many taxpayers make the same mistakes when allocating 1.5% of their tax. These include incorrect KRS numbers, failure to pay tax, and submitting the declaration after the deadline. In each of these situations, the tax office will not transfer the funds.
When Will 1.5% of Your Tax Not Be Transferred?
Funds will not be transferred if the requirements are not met. Even correcting a return after the deadline may not always enable the transfer of funds.
Your e-PIT and 1.5% of Your Tax
The Twój e-PIT service automatically suggests the organization indicated in the previous year. However, the taxpayer must verify the data before accepting the declaration. Automatic completion does not waive the obligation to check the data.
Summary
Allocating 1.5% of your tax is a simple but precise process. The correct KRS number, timely submission of the declaration, and payment of tax are crucial. Even a minor formal error can prevent the funds from being transferred.
