Polish taxpayers can reduce their 2025 income tax by up to 4,995.65 zloty through IKZE pension account contributions.
What is IKZE?
Individual Pension Security Account (IKZE) is a long-term savings vehicle for individuals building private capital, primarily for retirement or other financial goals. Funds belong solely to the account owner and are inheritable.
IKZE combines attractive tax benefits with investment growth potential, making it a popular method for additional financial security.
Tax Relief Limits for IKZE in 2025
The potential refund depends on the annual contribution limit, updated yearly. Higher contributions within thresholds yield greater tax deductions. Entrepreneurs using the 32% tax rate can reduce their 2025 tax liability by up to 4,995.65 zloty with the maximum payment.
For a full 10,407.60 zloty contribution, the refund varies: 3,330.43 zloty for those earning over 120,000 zloty (32% rate), 1,248.91 zloty for those below (12% rate), and 1,977.44 zloty for the 19% flat rate.
Who is Eligible for IKZE Tax Relief?
Eligible taxpayers include those earning employment income, civil contract income, or business income. The method of tax calculation does not affect eligibility, as deductions apply to all filers. Only amounts actually paid into IKZE within a tax year can be claimed.
How to Claim IKZE Deduction in Your PIT?
To reduce tax via IKZE, report contributions in the PIT/O annex filed with your annual return. This applies to forms PIT-36, PIT-36L, PIT-37, PIT-38, and PIT-40.
Proof of Payments
Only contributions actually paid in the tax year qualify. Unsettled liabilities do not grant a deduction. Valid documentation must clearly show the payer, beneficiary, amount, purpose, and payment date to confirm eligibility for that year.
Joint PIT Filing for Couples
Yes, if both spouses have separate IKZE accounts, each can deduct their own contributions from a joint tax return. Unused relief cannot be transferred between spouses; only payments made to an individual’s account within their limit qualify.
IKZE Contribution Limits for 2026
Non-business individuals can contribute up to 11,304 zloty. Entrepreneurs running non-agricultural businesses have a higher limit of 16,956 zloty.
