Polish taxpayers may receive record rebates in 2026, with numerous deductions available ranging from child benefits to business incentives.
What is a Tax Relief?
Tax reliefs encompass exemptions, deductions, reductions, and adjustments that lower the tax base or the tax amount itself. Poland offers various mechanisms to reduce tax payments, with the progressive tax scale generally providing the most benefits through numerous deductions.
Types of Tax Reliefs – Eligibility Conditions
Polish tax law provides several reliefs that can significantly reduce tax liabilities, including:
Child Relief
The child relief allows taxpayers to deduct a specific amount from their income tax for each child. The amount depends on the child’s age, generally applying to minor children and, in some cases, to adult children who are studying or have health issues. Amounts are 1,112.04 zł for the first and second child, 2,000.04 zł for the third, and 2,700.00 zł for the fourth and subsequent children.
Thermomodernization Relief
This relief is available to homeowners who incur expenses for thermomodernization of single-family homes. The law specifies eligible building materials, equipment, and services. Taxpayers can deduct actual expenses up to a maximum of 53,000 zł.
Rehabilitation Relief
The rehabilitation relief is for individuals with disabilities or those supporting a disabled person, covering rehabilitation expenses or those facilitating daily life. Expenses are divided into unlimited and limited categories, with varying deduction amounts.
Internet Relief
The internet relief allows taxpayers to deduct expenses related to internet usage, but is only available to those using the progressive tax scale or flat-rate taxation. The deductible amount is limited to 760 zł.
Youth Relief
The youth relief, for individuals under 26, exempts income from specified sources up to 85,528 zł.
Abolition Relief
This relief applies to Polish tax residents working abroad, calculating the tax amount by subtracting the tax calculated using the proportional method from the tax calculated using the exclusion from progression method. The maximum deduction is 1,360 zł.
IKZE Relief
Taxpayers can deduct contributions made to an Individual Retirement Security Account (IKZE), up to a maximum of 10,407.60 zł or 15,611.40 zł for self-employed individuals.
Monument Relief
Homeowners of registered historical monuments can deduct up to 50% of expenses for renovation or conservation work, if taxed under the progressive scale, flat tax, or flat-rate taxation.
Working Senior Relief
This relief exempts income for individuals of retirement age who are employed but not receiving a pension, up to a maximum of 85,528 zł.
Return Relief
Individuals returning to Poland after December 31, 2021, can exempt income from specified sources for four consecutive tax years, up to a maximum of 85,528 zł per year.
Family 4+ Relief
Families with at least four children can exempt income from specified sources, up to a limit of 85,528 zł.
ASI Investment Relief
Taxpayers using the progressive or flat tax scale can deduct 50% of expenses incurred for acquiring shares in an alternative investment company (ASI).
R&D Relief (B+R)
Businesses using the progressive or flat tax scale engaged in research and development activities can deduct eligible costs.
Terminal Relief
Entrepreneurs can deduct the cost of acquiring or servicing a payment terminal, if taxed under the progressive scale, flat tax, or flat-rate taxation. The maximum deduction is 2,500 zł or 1,000 zł depending on the taxpayer type.
Robotization Relief
Taxpayers can deduct 50% of costs incurred for investments in robotization, such as purchasing or leasing robots and software.
Prototype Relief
Taxpayers can deduct 30% of costs related to the production and market introduction of a new product prototype.
Expansion Relief
Taxpayers can deduct costs associated with expanding domestic or international markets to increase sales revenue, up to a maximum of 1 million zł.
Sponsorship Relief
Taxpayers incurring costs for sports, cultural, or higher education support can deduct specified expenses, up to 50% of eligible costs.
WOT Soldier Employment Relief
Taxpayers employing Territorial Defence Force soldiers or active reservists can deduct a specified amount from their tax liability for each soldier.
Donations for Public Benefit
Taxpayers can deduct donations made to public benefit organizations, up to 6% of their income.
Blood Donation Relief
Taxpayers donating blood or its components can deduct 130 zł per liter of blood or plasma.
Religious Cult Donation Relief
Taxpayers donating to religious organizations can deduct the donation amount, up to 6% of their income.
Monument Restoration Donation Relief
Taxpayers donating to the reconstruction of historical monuments (e.g., the Royal Castle, Brühl Palace, or Królewska Street buildings in Warsaw) can deduct up to 6% of their income.
Other Statutory Donations Reliefs
Reliefs are available for donations made to charitable organizations, with details specified in individual laws relating to specific churches.
Vocational Education Donation Relief
Self-employed individuals donating to vocational education, including teaching materials or permanent equipment to schools, can deduct the donation amount, up to 6% of their income.
Loss Deduction
Taxpayers who incurred higher expenses than income from a specific source can deduct the loss over the next five years, either as a percentage or up to 5 million zł.
Tax Reliefs also include the possibility of deducting contributions to:
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