Poland’s tax authority clarifies how married couples with joint property can deduct expenses related to historic building renovations.
Historic Property Tax Relief: An Overview
Tax relief is available to owners and co-owners of registered historic properties, provided they earn income subject to tax scales, a flat 19% PIT rate, or flat-rate taxation.
Currently, deductions can cover up to 50% of gross expenses (excluding VAT if not deducted), including contributions to housing association or cooperative renovation funds for registered historic properties, and conservation, restoration, and construction work on listed buildings.
Deduction Eligibility for Married Couples
A man inquired whether he and his wife, filing jointly under the tax scale, could each deduct 50% of renovation fund contributions for a jointly owned apartment in a registered historic building, even if the invoice is only in his name.
The Director of the National Fiscal Information confirmed that, according to Article 26hb of the PIT Act, married couples with joint property can deduct expenses in equal shares or in any proportion they agree upon, regardless of who is named on the invoice.
Proportional Deductions and Limitations
For example, if a man contributes 2,000 zł to a renovation fund, he can deduct up to 1,000 zł, potentially preventing his wife from claiming any relief. Alternatively, they could each deduct 500 zł.
Recent Changes to the Relief
The tax preference previously extended to the purchase of historic properties, but this option has been discontinued.
Official Interpretation
This interpretation was issued by the Director of KIS on March 13, 2026, under reference number 0115-KDIT2.4011.29.2026.3.ŁS.