| Type of benefit | Maximal deduction | Required data / document | Additional conditions |
| 4+ tax free | 85.528,- zł | Confirmation of the number and age of the children | Income from employment, contract of mandate and other business activity, maternity benefits can be taken into consideration. |
| Relief or previously non-resident taxpayers | 85.528,- zł | Change of tax residency | Income from employment, contract of mandate and other business activity, maternity benefits can be taken into consideration. Applicable for 4 years starting from the declaration year or from the following year after changing the tax residency. |
| Working retirees | 85.528,- zł | Confirmation on resignation from the retirement pension | Income from employment, contract of mandate and other business activity, can be taken into consideration. |
| Type of deduction | Maximal deduction | Required data / document | Additional conditions |
| Working abroad (compensation) | Amount of tax paid abroad | Income statement from the employment abroad. The foreign version of out PIT-11 income statement. | Up to 1.360,- zł, In case of working outside of the land and territorial waters of countries, without limit. |
| Type of deduction | Maximális mértéke | Required data / document | Additional conditions | Declaration / appendix |
|---|---|---|---|---|
| Thermo-modernization benefit | 53.000,- zł | Related invoices (tax included) | Can be deducted until 6 years from the date of the first expense | PIT-37 PIT-36 PIT-36L PIT-28 PIT/O |
| Relief for renovation and modernization of monuments | 50% of expenditures Up to 500.000,- zł in case o kiadások 50% | Related invoices | | PIT-37 PIT-36 PIT-28 PIT-36L PIT/O |
| Tax relief for the purchase and operation of POS bank terminal | 2.500,- zł 1.000,- zł 200%-a of the expenses, up to 2.500,- zł in two consecutive years | invoices confirming the costs | PIT-36 PIT-28 PIT-36L PIT/O | |
| Trade union contributions | 840,- zł annually | Payment confirmation | | PIT-36 PIT-28 PIT-37 PIT/O |
| Healthcare contributions | In case of flat rate taxation (PIT-28) 50% of the healthcare contribution is deductible from the tax base. With linear taxation (PIT-36L) the maximum annual deductible amount of the healthcare contribution is 11.600,- zł | Annual summary of the paid contributions. | Not applicable in case of other taxation methodes | PIT-28 PIT-36L |
| IKZE (private pension account) | Up to the tax base, not more than 9388,80 zł; 14.083,20 zł for sole entrepreneurs (applicable after the year 2024) | confirmation of contributions paid to the IKZE account | | PIT-36 PIT-28 PIT-36L PIT-37 PIT/O |
| Social insurance contributions | Up to the contributions paid in 2024 | RMUA or other document confirming the paid contributions. (In case of employment, the PIT-11 income statement includes) | | PIT-36 PIT-36L PIT-37 PIT-28 |
| Reimbursement of undue benefits | Amount of return, including taxes | Confirmation of the returned payment | The amounts were not deducted, taxed earlier | PIT-36 PIT-37 PIT-28 |
| Benefit on medications | Cost of medications, minus 100,- zł per month. In case of diapers, up to 2.280,- zł | Confirmation of the expense (who, to whom, when, how much) | Medical certificate on the need to use medicines. Commission decision on one of the three levels of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Benefit on rehab equipment | Up to the total sum of expenses | Confirmation of the expense (who, to whom, when, how much) | Commission decision on one of the three levels of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Discount on car usage | 2.280,- zł | Confirmation of ownership | Commission decision on 1st or 2nd level of disability. | PIT-36 PIT-37 PIT-28 PIT/O |
| Donations for charity and care activities of Churches | Up to 100% of income (without income limitation) | Document (who, to whom, when, how much + confirmation from the recipient) Confirmation of the charity work done by the Church – within 2 years | No limitations! | PIT-36 PIT-28 PIT-36L PIT-37 PIT/O |
| Donations for religious cult – for churches | Up to 6% of the income | Document (who, to whom, when, how much + confirmation from the recipient) | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Donations for public benefit organizations | Up to 6% of the income | Document (who, to whom, when, how much + confirmation from the recipient) | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Blood donation | Up to 6% of the income | Confirmation from the blood donation facility | Total of donations from one person are counted up to 6% of income | PIT-36 PIT-37 PIT-28 PIT/O |
| Plasma donation | 350,- zł / liter, Max. 8750 zł | Confirmation from the blood donation facility | | PIT-36 PIT-37 PIT-28 PIT/O |
| Donations for vocational education | Up to 6% of the income | Agreement on the donation of assets (monetary donations are excluded) | Total of donations from one person are counted up to 6% of income, the recipient must be schools with specialized educational profile | PIT-36 PIT-28 PIT-36L PIT-37 PIT/O |
| Internet | 760,- zł | Confirmation of the expense (who, to whom, how much) | No more than the annual expenses, for two consecutive years. | PIT-36 PIT-37 PIT-28 PIT/O |
| Deductible loss from previous years | 1) up to 50% of loss from years 2023 and before 2) 100% of of loss from 2019 and 2020 i case it does not exceed 5M PLN, otherwise up to 50% annually. | Loss shown in PIT declarations of previous years | Losses of previous years can be deducted 5 consecutive years back. | PIT-36 PIT-36L PIT-28 PIT/O |
| Deduction of bad debts | Value of unpaid debts, that increased the taxable income | Document confirming the payment due date | Deductible in the year when 90 days after the payment due date passed | PIT-36 PIT-36L PIT-28 PIT/WZ |