Polish taxpayers who are members of trade unions can deduct their union dues from income tax, up to a maximum amount.
Union Membership Tax Relief
Individuals belonging to trade unions in Poland may be eligible for income tax (PIT) relief by deducting union dues paid during the tax year.
This deduction applies to income taxed at progressive rates or flat-rate income, with a maximum deductible amount of 840 złoty.
How to Claim the Deduction
The deduction is claimed on PIT-37, PIT-36, or PIT-28 forms, using the PIT/O attachment for detailing deductions.
Proof of payment is required; for direct bank transfers, the payment confirmation must include the taxpayer’s details, the union’s name, the payment title and date, and the amount paid.
If dues are deducted from wages by the employer, the employer must include this information on the PIT-11 form, which serves as documentation for the deduction.
Limitations on Deductible Dues
The tax relief does not extend to contributions to professional organizations where membership is mandatory, such as the Chamber of Nurses and Midwives.
The National Fiscal Information clarified on May 29, 2025 (reference number 0114-KDIP3-2.4011.360.2025.2.MJ) that these mandatory contributions are not considered trade union dues.
Distinction Between Unions and Professional Organizations
The National Fiscal Information clarified that self-governing bodies of professions are distinct from trade unions.
Self-governing bodies represent individuals practicing the same profession, governed by norms specific to that profession, while trade unions are voluntary organizations defending the socio-economic interests of employees.