Polish pension accounts offer significant tax benefits for 2025, with maximum savings up to 4,995.65 zł for entrepreneurs.
What is IKZE?
The Individual Pension Security Account is a form of long-term savings intended for people who want to build private capital – both with future retirement in mind and for other financial purposes. The accumulated funds belong exclusively to the account owner and in case of death, they are subject to inheritance.
IKZE combines attractive tax benefits with the ability to multiply savings through investing, making it one of the more popular ways to provide additional financial security for the future.
How to Maximize Tax Benefits for 2025
The amount of possible return from IKZE depends directly on the annual payment limit, which is updated every year. The larger the amount that can be saved within the current thresholds, the higher the tax deduction can be.
IKZE Payment Limits for 2025
The highest tax savings are achieved by entrepreneurs who settle according to the tax scale, i.e., at a rate of 32%. By paying the annual maximum to IKZE, they can reduce the tax to be paid by up to 4,995.65 zł in the 2025 declaration.
In turn, the maximum tax relief for 2025 for payments to an IKZE account is 4,995.65 zł.
Who is Eligible for IKZE Tax Relief?
Tax benefits related to IKZE can be used by taxpayers with income from various sources – both from employment contracts, civil law contracts (mandate, work), and business activities. The way of settling taxes also does not matter, as the deduction is granted to all taxpayers.
It is important that in the annual declaration, only amounts actually paid to IKZE in the given tax year can be deducted. For example – in the 2026 PIT declaration, only payments made in 2025 are taken into account.
How to Deduct IKZE Relief in Your PIT
Want to reduce your tax thanks to IKZE? Payments to the pension account are entered in the PIT/O annex, which you attach to the annual declaration.
Only contributions to IKZE that have actually been paid in the given tax year can be deducted. The mere liability that has not been settled does not entitle one to use the deduction.
The basis for settlement is confirmation of IKZE payments for 2025, which clearly shows who made the payment, for whom, in what amount and for what purpose. The document should also include the transfer date, as this determines the possibility of deducting the contribution in a specific tax year.
Can Couples Use IKZE Relief for Two Accounts in a Joint Return?
Yes – if both spouses have their own IKZE accounts, each can deduct from the tax base the funds they paid in, even when filing a single, joint tax return. However, it is not permissible to “transfer” an unused deduction between spouses. Only payments made to an individual’s account and only within their limit are eligible for deduction.
IKZE Payment Limits for 2026
In 2026, non-business individuals can fund their IKZE with up to 11,304 zł.
In turn, entrepreneurs conducting non-agricultural activities have a higher annual limit – in their case, the maximum sum of payments is 16,956 zł.
