Polish homeowners can deduct costs for a second photovoltaic installation and energy storage, even with an existing system, according to a recent ruling.
Thermal Modernization Relief: Who Qualifies and For What?
The thermal modernization relief is available to owners and co-owners of single-family homes (this condition must be met at the time of filing the tax return). Each taxpayer (owner or co-owner) can deduct expenses for thermal modernization up to 53,000 zł, provided they are documented with invoices.
Eligible Expenses Defined
The catalog of these expenses is specified in the regulation of the Minister of Investment and Development of December 21, 2018, concerning the determination of the list of types of building materials, equipment, and services related to the implementation of thermal modernization projects (Journal of Laws of 2025, item 1128). Photovoltaic panels are included in this list.
Two Photovoltaic Installations: Deductibility Concerns
A homeowner inquired whether they could deduct expenses for a second photovoltaic installation planned on their property, along with an energy storage system to be located in a garage connected to the house. The taxpayer already has a small photovoltaic installation on the property.
The taxpayer was concerned about deducting these expenses under the PIT relief, explaining that the costs associated with the existing installation were not, and will not be, claimed under the thermal modernization relief, and it does not fully cover the household’s energy needs. They emphasized that the new installation would be functionally connected to the residential building and serve solely to meet its energy needs.
KIS Director’s Position
The Director of KIS confirmed that the taxpayer can deduct the costs of the second photovoltaic installation and the energy storage installation under the PIT relief. The expenses relate to the implementation of a new thermal modernization project.
The location of the installation (on the ground rather than the roof) and the existence of a separate photovoltaic installation on the house are irrelevant. It is essential that the deductible expenses are incurred for a thermal modernization project concerning a residential building owned or co-owned by the taxpayer.
Ruling Details
The interpretation of the KIS Director from March 10, 2026, reference number 0112-KDIL2-1.4011.57.2026.2.JK.
