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Tax Deductions – How to Reduce Your Tax?

When filing your 2024 PIT return, it is worth checking the available tax deductions that will help you reduce your tax liability. Thanks to them, you can save even several thousand zlotys! Check which deductions you can use in your PIT return.

Internet Deduction

  • Deduction Amount: 760 PLN
  • Documents: Internet bills
  • PIT Form: PIT-28, PIT-36, PIT-37

Rehabilitation Deduction

  • Deduction Amount:
    • Limited – 2,280 PLN
    • Unlimited – full value of costs incurred
    • Medications – excess over 100 PLN
  • Documents: Proof of expenditure, disability certificate/medical certificate
  • PIT Form: PIT-28, PIT-36, PIT-37

Child Deduction

  • Deduction Amount:
  • 1 child – 1,112.04 PLN
  • 2 children – 2,224.08 PLN
  • 3 children – 4,224.12 PLN
  • 4 children – 6,924.12 PLN
  • Documents: Birth certificate copy, school attendance certificate
  • PIT Form: PIT-28, PIT-36, PIT-37

Blood Donor Deduction

  • Deduction Amount: 6% of tax base
  • Documents: Blood donation center confirmation
  • PIT Form: PIT-28, PIT-36, PIT-37

New Technology Deduction

  • Deduction Amount: 50% of expenditures
  • Documents: Documents confirming the amount of expenditures, scientific institution opinion
  • PIT Form: PIT-36, PIT-36L

Interest Deduction

  • Deduction Amount: Loan interest up to 374,290 PLN
  • Documents: Proof of expenditures incurred
  • PIT Form: PIT-28, PIT-36, PIT-37

Donations (religious, public)

  • Deduction Amount: 6% of tax base
  • Documents: Confirmation of receipt, document with donor information
  • PIT Form: PIT-28, PIT-36, PIT-37

Thermal Modernization Deduction

  • Deduction Amount: 53,000 PLN
  • Documents: VAT invoices
  • PIT Form: PIT-36, PIT-28, PIT-36L

Young Person Deduction

  • Deduction Amount: Income up to 85,528 PLN annually
  • Documents: No additional documents required
  • PIT Form: PIT-28, PIT-36, PIT-37

Working Senior Deduction

  • Deduction Amount: Income up to 85,528 PLN annually
  • Documents: Certificate of resignation from pension benefits
  • PIT Form: PIT-28, PIT-36, PIT-36L, PIT-37

Payment Terminal Deduction

  • Deduction Amount: 1,000 PLN/2,500 PLN
  • Documents: Invoices
  • PIT Form: PIT-28, PIT-36, PIT-36L

Social Security and Health Insurance Contributions

  • Deduction Amount:
    • Social security contributions – 100% of costs incurred
    • Health insurance contributions – 11,600 PLN (flat rate), 50% (lump sum), 19% (tax card)
  • Documents: RMUA, payment confirmations
  • PIT Form: PIT-16A, PIT-28, PIT-36, PIT-36L, PIT-37

Historic Monument Deduction

  • Deduction Amount: 50% of conservation and renovation expenditures
  • Documents: Invoices
  • PIT Form: PIT-28, PIT-36, PIT-36L, PIT-37

Prototype Deduction

  • Deduction Amount: 30% of costs, up to 10% of income
  • Documents: Tax documentation
  • PIT Form: PIT-36, PIT-36L

Alternative Investment Company Deduction

  • Deduction Amount: Deduction from income of 50% of expenditures (not exceeding 250,000 PLN) for the acquisition or subscription of shares in an alternative investment company
  • Documents: Proof of holding shares in the company to which the deductible investment related
  • PIT Form: PIT-36, PIT-36L, PIT-37

Trade Union Membership Fees

  • Deduction Amount: Deduction from income of membership fees not exceeding 840 PLN
  • Documents: Proof of fee payment
  • PIT Form: PIT-28, PIT-36, PIT-37

4+ Deduction for Large Families

  • Deduction Amount: The deduction applies to income earned from January to December not exceeding 85,528 PLN in the tax year.
  • Documents: Declaration of meeting the deduction conditions regarding age and number of children
  • PIT Form: PIT-28, PIT-36, PIT-36L, PIT-37

Return Deduction

  • Deduction Amount: The deduction applies to income earned from January to December not exceeding 85,528 PLN in the tax year.
  • Documents: Tax residency certificate or other documentation confirming residence abroad
  • PIT Form: PIT-28, PIT-36, PIT-36L, PIT-37

CSR Sponsorship Deduction

  • Deduction Amount: Deduction from tax base of 50% of costs of obtaining income
  • Documents: Documentation confirming expenditures incurred in connection with the acquisition of a terminal or transaction processing using it
  • PIT Form: PIT-36, PIT-36L

PIT Donation Deduction for Schools

  • Deduction Amount: 6% of tax base
  • Documents: Confirmation of receipt, document with donor information, amount, date
  • PIT Form: PIT-28, PIT-36, PIT-36L

Donations for Educational Purposes for Schools

  • Deduction Amount: 6% of tax base
  • Documents: Confirmation of receipt, document with donor information, amount, date
  • PIT Forms: PIT-28, PIT-36, PIT-36L

Refund of Unduly Received Benefits

  • Deduction Amount: Refund amount including tax
  • Documents: Proof of benefit refund
  • PIT Form: PIT-28, PIT-36, PIT-37

IKZE Deduction

  • Deduction Amount: Max. 9,388.80 PLN, unless the person runs a business – 14,083.20 PLN
  • Documents: Confirmation of collected or paid contributions
  • PIT Form: PIT-28, PIT-36, PIT-36L, PIT-37

Take advantage of the deductions available to you and reduce your tax liabilities! Remember to gather the required documentation so you can use the available deductions in your annual tax return without any problems.

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