Common deductions (verify current law)

If you are working, studying, or living in Poland, understanding which tax deductions you can claim is one of the best ways to reduce your annual personal income tax bill or increase your refund. Poland's PIT (Personal Income Tax) system offers numerous deductions—some well-known, others less obvious—but eligibility rules are strict and supporting documentation is essential.

Overview of Common Deductions in Poland

The Polish tax authorities allow individuals to deduct various expenses and contributions from their taxable income, subject to specific conditions and limits. These deductions fall into several broad categories: charitable donations, household and lifestyle costs (such as internet), family expenses, and disability and rehabilitation support. Each category has its own eligibility requirements, documentation rules, and annual caps. The tax year in Poland runs from January 1 to December 31, and most deductions must be claimed when you file your annual PIT return by April 30. Foreigners and expats living in Poland are entitled to claim the same deductions as Polish citizens.

Charitable Donations

General Donation Deduction

One of the most accessible deductions is the charitable donation relief. Individuals can deduct donations made to eligible public benefit organizations (organizacje pożytku publicznego, or PBO) from their gross income, up to a maximum of 6 percent of your total taxable income in that year. The donation must be made to a qualifying organization—typically a non-profit NGO or charitable foundation registered with the Polish Tax Administration. Donations to natural persons, political parties, or businesses engaged in producing alcoholic beverages, tobacco, fuels, or precious metals are not deductible. To claim this deduction, you must keep the receipt or confirmation from the donating organization showing the donation date, amount, and recipient details.

The 1.5% Tax Deduction

In addition to the 6 percent relief, Polish taxpayers can donate 1.5 percent of their calculated annual tax to a public benefit organization of their choice without any additional cost. This percentage is taken from the total tax you owe, not from your income, so it does not reduce the amount of tax you pay overall—you simply direct where part of the collected tax goes. This option is claimed directly when filing your annual PIT return through the online system Twój e-PIT or in paper form. It is a straightforward way to support a cause you believe in while respecting the budget rules set by the government.

Eligibility and Documentation

Before claiming a donation deduction, verify that the recipient organization is indeed a registered PBO and that it pursues statutory public benefit activities such as charitable aid, education, health, or disaster relief. The Polish Tax Administration maintains lists of eligible organizations on podatki.gov.pl. When you donate, request a formal receipt stating the organization's name, your name, the donation amount, the date, and confirmation that the organization is a PBO. If your donation receipt combines multiple services (for example, if you donated through an intermediary), ensure the receipt clearly separates the charitable portion. Keep these receipts for at least five years, as the tax office may request documentation during a review.

Internet Expenses (Ulga internetowa)

The internet relief allows you to deduct a fixed amount for internet expenses from your taxable base. The deduction is capped at 760 PLN per calendar year. To qualify, you must have a valid invoice from your internet service provider showing that internet is a separate line item (if the invoice covers both internet and phone services, the invoice must clearly identify the internet portion separately). The deduction applies to any individual earning income under the progressive tax scale or a flat-rate tax system, and you claim it on your PIT-37 form along with a PIT/O attachment detailing the deduction.

Time Limits and Restrictions

The internet deduction comes with an important restriction: it can only be used for two consecutive years. If you claim it in 2026, you must claim it again in 2027; if you skip 2027, you forfeit the deduction for all future years and cannot use it again. This means you must decide strategically when to begin using this relief. Once you claim it for the first time, your choice is locked in for two consecutive years. After those two years, the deduction is permanently unavailable to you, even if you change your internet provider or your circumstances. If you have not previously claimed the internet relief, you can start using it now, but be aware of the two-year commitment.

Rehabilitation and Disability Expenses

Poland offers substantial deductions for individuals who support disabled family members or who themselves are disabled. These deductions cover costs of rehabilitation, medical devices, guide dogs, and expenses related to facilitating daily life activities for someone with a recognized disability.

Who Qualifies

To claim rehabilitation deductions, either you (the taxpayer) must have a disability, or you must support a disabled dependent. A dependent is recognized if they have a disability certificate, a decision granting a disability pension (partial or full), a training pension, a social pension, or a disability allowance from the ZUS (Główny Urząd Ubezpieczeń Społecznych, Poland's Social Insurance Institution). The dependent can be your spouse, child, parent, sibling, parent-in-law, or other close relative living in your household and supported by you. Critically, the dependent's annual income must not exceed twelve times the social pension applicable in December of the previous year. For 2025, this limit is approximately 22,546 PLN. If the dependent earns more than this threshold, you lose the right to deduct their rehabilitation expenses.

Eligible Expenses and Annual Limits

Deductible rehabilitation expenses include physiotherapy, occupational therapy, medical procedures, prosthetics, orthopedic devices, guide dogs, and transportation to medical appointments. Travel costs for necessary medical treatment are capped at 2,280 PLN per year. If the disabled dependent has classified disability (assigned to a specific group by ZUS), separate limits apply: expenses for a dependent with disability group classification are capped at 10,080 PLN per year. Service dog maintenance is limited to 2,280 PLN annually. All expenses must be properly documented with invoices, receipts, and medical certificates showing the nature of the disability and that the expenses are medically justified.

Child Tax Credits and Family Allowances

Poland offers tax relief for parents and guardians with dependent children. Unlike deductions that reduce your taxable income, child tax credits directly reduce the amount of tax you owe. The standard relief is 92.67 PLN per month (1,112.04 PLN per year) for your first and second child. The third child qualifies for 166.67 PLN per month (2,000.04 PLN per year), and the fourth and each additional child qualify for 225 PLN per month (2,700 PLN per year). These credits apply jointly to both parents or to a single parent with guardianship; you cannot divide them between parents. To claim child relief, you must file a PIT-36 or PIT-37 form with a PIT/O attachment. The child must not have earned any income other than tax-exempt income, a disability pension, or income below the threshold that triggers a tax obligation. If your child earned more than the allowable limit, you lose the relief for that year.

Blood Donation Relief

If you donate blood regularly, you can claim a deduction based on the volume and frequency of your donations. The amount deductible from your tax base depends on how much blood you have donated, confirmed by a special stamp in your blood donation book. The total deduction is capped at 6 percent of your total income subject to progressive taxation. You must submit a copy of the relevant pages from your blood donation book (or a confirmation from the blood donation center) when filing your return. This is a lesser-known relief that can provide meaningful tax savings for regular donors.

Individual Retirement Pension Account (IKZE) Contributions

Contributions to a voluntary Individual Retirement Pension Account (Indywidualne Konto Zabezpieczenia Emerytalno-Rentowego, or IKZE) are deductible from your taxable income. The deduction is limited to an annual amount set by the government each year, typically 1.2 times the average forecasted monthly remuneration in the national economy. The IKZE is a supplementary retirement savings vehicle and requires separate account registration with a financial institution. IKZE contributions must be made during the tax year to claim the deduction in that year's return.

Keeping Records and Documentation

Regardless of which deductions you claim, the tax office may request supporting documents to verify your claims. It is your responsibility to maintain clear, organized records. For donations, keep receipts showing the organization's name, donation amount, date, and confirmation of public benefit status. For rehabilitation expenses, retain all medical invoices, prescriptions, and certification documents. For internet expenses, keep your annual invoice or a summary showing internet charges. For child relief, maintain birth certificates and documentation of custody. For blood donations, keep your donation book or official confirmation. The Polish Tax Administration typically allows an audit period of five years, meaning they can ask for documentation up to five years after you file. If you cannot produce the requested evidence, your deduction claim will be denied and you may face additional tax, penalties, and interest charges.

Filing Your Deductions

Most employees in Poland claim deductions through the annual Twój e-PIT online system, which is pre-populated with information from your employer's PIT-11 form. Your employer is required to provide the PIT-11 by the end of February each year. When you log into Twój e-PIT using your Trusted Profile (Profil Zaufany) or online banking credentials, you can review the pre-filled data and add deductions in the dedicated reliefs section (Ulgi i odliczenia). Self-employed individuals and those with multiple income sources typically file using PIT-36 or PIT-37 forms, either online through the tax authority's portal or on paper via registered mail to your local tax office (urząd skarbowy). The annual filing deadline is April 30. If you miss this date without legitimate cause, you may face a fine of up to 1,440 PLN and lose certain deduction claims. For complex situations—multiple deductions, disability support, property income, or income from abroad—consider hiring a tax advisor (doradca podatkowy) or accounting office (biuro rachunkowe) to ensure compliance and maximize your eligible relief.

Official Guidance and Current Rules

Tax rules and limits change annually, and 2026 brings several updates to relief thresholds and eligibility criteria. The most authoritative source for current deduction rules is podatki.gov.pl, the official website of the Polish Tax Administration. The site includes a dedicated section on reliefs and deductions (Ulgi i odliczenia) with up-to-date information in both Polish and English. You can also contact your local tax office (urząd skarbowy) directly to confirm eligibility for specific deductions. Many tax advisors, accounting offices, and online tax software providers now offer services in English to support expats. Before finalizing your return, verify that you have identified all deductions you qualify for, gathered the necessary documents, and confirmed that all limits and eligibility criteria apply to your personal situation. Rules can change, and what was deductible last year might have different terms this year, so always verify current rules before you file.

Claiming deductions requires diligence and honesty, but the potential tax savings are real. Many foreigners working in Poland receive refunds of 500 to 3,000 PLN or more after claiming available deductions. Expat parents often recover even larger amounts through child relief. The time you invest in understanding your options and organizing your records will pay dividends on your tax bill.