The End of Gas Heating? The New Rules Now in Effect

European energy policies and national regulations are phasing out financial support for fossil fuel boilers, introducing strict zero-emission standards for new buildings, and reshaping home heating across Poland and the EU.

The End of Subsidies for Gas Boilers

Gas boilers are losing their privileged position in European energy policy. From 2025, EU member states can no longer financially support the installation of new, standalone fossil fuel boilers.

The first stage of changes is already in effect. The Energy Performance of Buildings Directive (EPBD) requires member states to end financial incentives for installing individual fossil fuel boilers starting January 1, 2025.

This primarily affects devices using natural gas, heating oil, and other fossil fuels. The European Commission clarified that the restriction covers standalone boilers that do not work with another source utilizing a significant amount of renewable energy.

The directive leaves room to support certain hybrid systems, such as installations where a heat pump or solar installation serves as the primary heat source while the boiler acts as an auxiliary unit. However, this does not mean a return to widespread funding for classic gas boilers.

Changes are already visible in Poland as well. In June 2026, the National Fund for Environmental Protection and Water Management reiterated that the current version of the “Clean Air” program offers no subsidies for gas and oil boilers. Program documents in effect from July 20, 2026, maintain this direction.

This change is particularly significant because gas heating was one of the main directions for modernizing Polish homes just a few years ago. Property owners received incentives to remove old coal boilers and replace them with gas devices.

Gas was treated as a locally less emissive solution than old coal stoves, helping to reduce dust emissions and smog. From a climate policy perspective, however, it remains a fossil fuel that emits carbon dioxide when burned.

This exact element drove the shift in European policy. Buildings are expected to gradually transition to energy sources that do not cause carbon dioxide emissions from fossil fuels at the point of use.

The scale of the “Clean Air” program shows how large a portion of the market these changes affect. According to NFOŚiGW data, from the program’s launch on September 19, 2018, to July 31, 2026, 1,108,261 applications were submitted. Requested funding exceeded 42.78 billion PLN, with 974,485 agreements signed for nearly 35.96 billion PLN and disbursed funds exceeding 22.15 billion PLN.

New Buildings Without Gas Heating From 2030

Regulations for new construction go much further. The EPBD requires new buildings owned by public institutions to meet the zero-emission building standard starting January 1, 2028.

From January 1, 2030, this same requirement will apply to all new buildings.

A zero-emission building cannot generate on-site carbon dioxide emissions from burning fossil fuels. In practice, this means a classic natural gas boiler cannot serve as the primary heat source in a new home meeting this standard.

Energy needed to operate the building can come from photovoltaic installations, heat pumps, local renewable energy sources, energy communities, or efficient district heating systems.

A distinction between new and existing properties is important. Introducing the zero-emission standard for new homes from 2030 does not mean owners of millions of previously built homes must dismantle their gas boilers on that same day.

The 2040 Horizon and the Phase-Out of Gas Boilers

The year 2040 also appears in European regulations, though it is not an EU-mandated date after which using any existing gas boiler automatically becomes illegal.

The directive requires member states to prepare national building renovation plans and include policies for the gradual phase-out of fossil fuels in heating. The direction set by the regulations assumes a full departure from fossil fuel boilers with a 2040 perspective.

European Commission implementation guidelines indicate that national actions should lead to the full phase-out of fossil fuel boilers by 2040. How this goal is achieved depends on regulations adopted by individual countries.

Consequently, future national regulations, financing programs, technical requirements, and potential restrictions established during the implementation of EU targets will be decisive for owners of existing Polish homes.

Therefore, it cannot currently be claimed that the owner of a functioning gas boiler received an order from the European Union to dismantle it by December 31, 2039, at the latest.

Thermal Modernization Tax Relief Excludes Gas Boilers

Polish regulations concerning thermal modernization tax relief have also changed. Since the beginning of 2025, the catalog of deductible expenses no longer includes the purchase and installation of gas and oil condensing boilers.

Such devices were explicitly listed in the catalog for the 2024 tax year. The current list includes heat pumps, solar collectors, photovoltaic installations, energy and heat storage units, energy management systems, and certain biomass boilers.

The change also affects gas connections. Deductions may cover connections to a gas network using biogas or biomethane as an energy source, rather than a standard natural gas network connection.

The thermal modernization relief limit remains 53,000 PLN per taxpayer owning or co-owning a single-family home. For married couples meeting the deduction conditions, the combined potential limit is 106,000 PLN.

Heat Pumps, District Heating, and Renewables

European policy directs investments primarily toward the electrification of heating and increasing the share of renewable energy sources. Heat pumps remain one of the most important solutions, particularly in well-insulated buildings with appropriately designed heating systems.

However, this does not mean a heat pump is the optimal solution for every existing home. Its efficiency depends on the building’s energy standard, the type of heating system, supply temperature, and proper power sizing.

In an old, uninsulated building, installing a heat pump alone without prior modernization can lead to high electricity consumption. Therefore, current support programs strongly link heat source replacement with an energy assessment of the entire property.

Alternatives include efficient district heating networks, electric heating, renewable energy installations, and, in specific cases, biomass.

Existing Gas Boilers Can Continue to Operate

For homeowners, distinguishing between three matters is essential: financing new devices, installing heating systems in new buildings, and operating existing boilers.

Public financing for new standalone fossil fuel boilers has been restricted since 2025, and new buildings must be zero-emission by 2030. Meanwhile, for existing properties, the phase-out of fossil fuels will occur gradually, defined by national plans.

Simply possessing a functioning gas boiler does not currently mean an obligation to replace it immediately, nor does it carry an automatic ban on its use starting in 2030.

Nevertheless, the direction of change is clear: investing in new heating systems based solely on gas is receiving less state support and moving further away from long-term building regulations.