Polish tax authorities are increasingly denying deductions for air conditioning installation costs under home improvement tax breaks, but exceptions exist for disability-related needs.
Thermal Modernization Deduction
Previously, Polish homeowners could deduct air conditioning installation costs as part of the thermal modernization tax relief. However, current interpretations by tax authorities are unfavorable in this regard, as confirmed by a recent ruling from March 13, 2026 (ref. 0112-KDIL2-1.4011.62.2026.3.JK).
The tax office argues that air conditioning expenses are not included in the regulation of December 21, 2018, concerning eligible materials, equipment, and services for thermal modernization projects (Journal of Laws of 2025, item 1128). Only items listed in this catalog qualify for the deduction.
Changing Rulings
Tax authorities are regularly overturning previously favorable rulings. In March 2026 alone, six such revisions were issued (DOP3.8222.16.2026.EILK, DOP3.8222.28.2026.CNRU, DOP3.8222.4.2026.HTCE, DOP3.8222.17.2026.EILK, DOP3.8222.11.2026.HTCE, DOP3.8222.10.2026.HTCE). These confirm that air conditioning costs cannot be deducted, even if the unit contains a heat pump.
Heat pumps themselves *are* included in the regulation, and related costs can be deducted.
Rehabilitation Relief
Deductions for air conditioning costs *are* permitted under the rehabilitation relief. This was confirmed by an interpretation dated March 12, 2026 (0113-KDIPT2-2.4011.77.2026.1.KK).
Case of a Disabled Child
The ruling involved a woman with a disabled daughter who explained that stable indoor temperatures were necessary for her child’s health. Her home, particularly the attic where her daughter spends time, overheats during warmer months. An air conditioning system was installed in 2025 to address this issue.
The tax authority confirmed the woman’s eligibility to deduct these costs, classifying them as expenses for rehabilitation purposes and facilitating daily living activities, as outlined in Article 26(7a)(1) of the Personal Income Tax Act.
Similar Interpretations
Similar rulings were issued by the tax authority on February 5, 2026 (0114-KDIP3-2.4011.1081.2025.2.JK3) and February 2, 2026 (0112-KDSL1-1.4011.768.2025.3.MK).