PIT reliefs 2024

Deduction covering blood donation purposes

The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN 130.00. A litre of blood plasma is valued at PLN 170.00. However, the value of the allowance should not exceed 6% of the income indicated in the PIT return.

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Deduction of expenses for the travel of the disabled persons

Deduction of expenses for the travel of the disabled persons to necessary medical and rehabilitation treatment applies to all disabled people, notwithstanding their disability class.

Nonetheless, the deduction is still limited by an annual amount of PLN 2,280.00.

PLN 10,080.00 is a limit on the income of a disabled person who is the taxpayer’s dependant, while the taxpayer settles the rehabilitation allowance for the disabled person supported by this taxpayer. In addition, it is stipulated that child support is not be taken into account when calculating this income.

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Expenses deduction for the maintenance of a service dog

The limit of expenses deducted for maintaining a service dog is PLN 2,280.00.

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Deductible expenses

Deductible expenses – the paid disposal of virtual currency

Pursuant to Article 22(14) of the PIT Act, tax-deductible expenses of paid disposal of virtual currency are documented expenses directly incurred for the acquisition of virtual currency and costs related to the disposal of virtual currency, including documented expenses incurred for the benefit of the entities referred to in Article 2, paragraph 1 (12) of the Act on Counteracting Money Laundering and Terrorist Financing.

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Deduction of a donation

Donations made for the purposes of vocational training to the public schools providing such training, referred to in Article 4 point 28a of the Educational Law 14 December 2016, as well as donations to the public facilities and centres described in Article 2 item 4 of this act.

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Thermal modernization relief

A taxable person who owns or is a co-owner of a single family residential building is entitled to deduct from the tax basis as calculated under Article 26, paragraph 1 or Article 30c, paragraph 2, the expenditures incurred in the tax year on construction materials, equipment, and services related to the execution of thermal modernization in this building, as described in the regulations issued on the basis of paragraph 10, which will be completed in the period of 3 consecutive years, counting from the end of the tax year in which the first expense was incurred. The deduction amount cannot exceed PLN 53,000.00 with regard to all executed thermal modernization activities in certain buildings, owned or co-owned by the taxable person.

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Relief for return back to Poland

The return allowance can be taken into account during the year when calculating advance payments, including by taxpayers. The application of the exemption by the tax payer is subject to the taxpayer making a proper declaration in this effect to his competent tax office.

The deduction will, in principle, be available to the taxpayer for the duration of four years following the base year.

The base year is selected by the taxpayer and shall either be the year in which the taxpayer changes tax residency and becomes a Polish resident or the year that follows the change of the tax residency.

The relief for return grants a deduction:

• for the first year – half of the due tax calculated for the base year of the relief application
• for the second year – half of the due tax calculated for the first year of the relief application
• for the third year – half of the due tax calculated for the second year of the relief application
• for the fourth year, half of the tax due calculated for the third year of the relief application

Similarly to the tax relief for return, if the returnee has lived at least 3 years abroad and moves to Poland, he/she will be able to benefit from preferences regarding the contributions for the social security.

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Tax relief 4 plus (for families with many children)

Taxpayers raising four or more children are entitled to benefit from an income tax exemption of up to PLN 85,528.00 per year. The exemption applies to parents and guardians, so each of these persons in their role in relation to the child stays entitled to benefit from it separately – a married couple therefore has a total of twice the PLN 85,528.00 taxfree income, as does each guardian. In addition, each of them is entitled to benefit from the tax-free amount, i.e. an additional PLN 30,000.00 per year per person.

The exemption is granted in its entirety and as a fixed amount per year – it is not granted in relation to the period in which somebody acts as the parent or guardian of the fourth child in a given year. It is therefore sufficient to become a parent or a guardian in the final days of the year to be entitled to the full amount of the lump sum exemption.

It does not matter whether a person gathered income during the year before becoming a parent of four children, or whether those incomes were only earned after the birth or the start of the care of the fourth child. The earnings for the whole year will be covered by the tax lump sum exemption.

Three types of income up to a total of PLN 85,528.00 a year are tax exempt.

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Senior citizen relief

The income exempt from PIT under the working seniors‘ relief is PLN 85,528 per year. In addition, those settling according to the tax scale may benefit from a tax-free amount of PLN 30,000.00. For them, the total amount of relief runs up to PLN 115,528.00.

The PIT exemption for seniors applies to income from employment, contracts of mandate, maternity benefits and business activity taxed according to the tax scale, flat tax, a 5% rate and a lump sum. An obligatory condition to benefit from this goody is to be subject to social insurance levied on the remuneration.

To take advantage of the PIT-0 for seniors, one must 1) submit a statement to the employer on the use of the seniors’ discount (on the PIT 2 form), and 2) declare the tax-free amount in the annual tax declaration.

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Relief for persons under 26 years of age

The zero PIT benefit for young people is a limited exemption available to young taxpayers of personal income tax before celebrating their 26th birthday, with respect to income not exceeding PLN 85,528.00.

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Relief for research and development (Innovation Box)

Tax on qualified income earned by the taxpayer from qualified intellectual property rights will amount to 5% of the taxation basis. It is possible to simultaneously deduct under the R&D and IP Box relief.

The following rights are deemed eligible intellectual property rights:

• patent,
• utility model protection right,
• registered design right,
• topographical and integrated circuit registration right,
• additional protection right for a patent for a medicinal product, or plants protection product,
• the right of registration of a medicinal product and a veterinary medicinal product,
• the exclusive right referred to in the Act on the Legal Protection of Plant Varieties,
• copyright to a computer program.

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Relief for innovative employees, robotization, prototypes

Relief for robotization

Industrial robotization relief applies to companies seeking to boost production by commissioning industrial robots. Rules for deduction similar to those for R&D tax relief: deduction from the tax base. The relief applies to costs incurred in the years 2022-2026. The following are regarded as deductible costs incurred for robotization:

• costs of purchasing new industrial robots; machines and peripheral devices for industrial robots which are functionally related to them; machinery, equipment and other items functionally related to industrial robots which serve to ensure ergonomics and safety at work in relation to these workstations, where man-robot interaction is performed, and
• costs of acquiring intangible assets necessary for the proper launch and commissioning of industrial robots and other fixed assets mentioned above, and
• acquisition costs for training services related to industrial robots and other tangible or intangible assets referred to above, and
• fees agreed in the finance lease agreement for industrial robots and other fixed assets.

Relief for prototypes

The relief for prototypes applies to the trial production and launch of a new product. It supports costs incurred by the taxpayer at the stage of testing of an invention before mass production and market introduction. A company that decides to prepare a prototype may claim expenditures incurred for its creation as tax-deductible costs.

Similarly to the R&D, relief costs will be deducted from the tax base and the deduction may not exceed 30% of the costs incurred and no more than 10% of the revenue received.

These costs include:

• the purchase price or the production cost of the current fixed assets required to launch a trial production of the new product
• improvement expenditures incurred to customize fixed assets and launch trial production of a new product
• costs of raw materials and other supplies acquired solely for the purpose of the trial production of a new product.

Relief for innovative employees

Entrepreneurs benefit from the relief for supporting innovative employees when they employ personnel (whose working time devoted to R&D activities amounts to at least 50% of their total working time) to carry out research and development. Applies to employment contracts, contracts for specific work and contracts of mandate.

A taxpayer who is a remitter and conducts R&D activity is entitled to deduct from the advances on income tax (collected from the revenue of natural persons employed by him) the eligible costs which were not deducted from his income in the Annual tax return as part of his R&D relief deductible.

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Relief for contributors to sports activities, cultural activities, higher education and science

Allows the possibility of deducting 50% of the tax-deductible costs from the tax base of revenues incurred for specific purposes.

For sporting activities

Applies to costs incurred by sports clubs which pursue the objectives specified in the Article 28 of the Sports Act, i.e:

• purchase of sports equipment,
• covering costs of organizing sports competitions or participation in these competitions,
• covering costs of using sports facilities for training purposes,
• funding of sports scholarships,
• organizing a sports event that is not a mass sports event, as referred to in the Act on Safety of Mass Events.

For cultural activities

It relates to the costs incurred for cultural activities within the meaning of the Act on organizing and conducting cultural activities. Cultural activities referred to here are: creation, propagation and protection of the culture.

For higher education and science

Applies to costs incurred on:

• student scholarships for academic performance,
• research scholarships for doctoral students,
• fees related to the education of a hired employee during: the studies, postgraduate and other forms of education,
• students‘ salaries during apprenticeships in the workplace.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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