Polish homeowners can deduct up to 53,000 PLN for photovoltaic panel costs under thermal modernization tax relief, but the panels must be installed after construction is complete.
Eligibility Requirements
The thermal modernization tax 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, not when the expense is incurred. Deductions are made in the annual tax return PIT-36, PIT-36L, PIT-37 or PIT-28, to which the attachment PIT/O must be included showing the amount of the deduction.
Each taxpayer (owner or co-owner) can deduct expenses for thermal modernization up to 53,000 PLN, which must be documented with invoices.
Installation Timing
To make deductions in PIT for photovoltaic panels, they cannot be installed while the building is under construction. The relief can be used if the panels are installed when the house is new but construction has already been completed (even if there is no formal acceptance). This was confirmed by an interpretation from February 3, 2026, number 0114-KDIP3-2.4011.1036.2025.4.AC.
In this case, a taxpayer explained that in 2022, construction of a detached single-family house was completed. It was immediately designated for residential use. The building had acceptance of electrical, water-sewerage, gas connections and chimney ducts at that time. An inventory map for acceptance of the residential building was also prepared, confirming the building’s location compliance with the land development plan. The residents were registered for permanent residence.
In 2023, photovoltaic panels were installed, although there was still no formal acceptance. The authorities confirmed that the taxpayer can deduct the costs in this scope within the thermal modernization relief.
Panel Placement Options
You can benefit from the preference even if the photovoltaic panels are not placed on the roof of the single-family house, but for example on the garage roof or utility building roof. This was confirmed by the Ministry of Finance on its website (www.podatki.gov.pl) and also in explanations from June 30, 2025, regarding the thermal modernization relief.
Taxpayers also ask about this by applying to the head of the National Information Tax Office. For example, in an individual interpretation from May 17, 2023 (0112-KDWL.4011.19.2023.1.WS), the authorities confirmed that panels can also be installed on the ground.
