Voluntary blood donation is not only a noble gesture but also an opportunity to receive tax relief. According to the Personal Income Tax Act, a donation in the form of donated blood can be deducted from tax. What conditions must be met to benefit from this relief? Here is the most important information!

Who is eligible for blood donation tax relief?

To be eligible for tax relief, several conditions must be met:

✅ Donate blood voluntarily, i.e., without remuneration,
✅ Donate blood to an entity involved in its collection,
✅ Not receive any financial equivalent for the donated blood.

❌ The relief is not available to individuals who have donated blood to:

✅ Natural persons,
✅ Entities engaged in the production of tobacco, alcoholic beverages (above 1.5% alcohol), fuel, or metal products.

What is the amount of the blood donation tax relief?

The amount of the relief depends on the quantity of blood or plasma donated. According to regulations:

✅ A man can donate a maximum of 2.7 liters of blood per year,
✅ A woman can donate a maximum of 1.8 liters of blood per year,
✅ Plasma can be donated up to 25 liters per year.

The monetary equivalent for tax purposes is:

✅ PLN 130 per liter of blood,
✅ PLN 170 per liter of plasma.

The total value of the relief cannot exceed 6% of the taxpayer’s income/revenue declared in the PIT return.

How to claim the blood donation tax relief?

To benefit from the relief, it is necessary to have a certificate confirming the amount of blood or plasma donated. This document is not attached to the tax return but must be kept for 5 years in case of a tax audit.

Depending on the form of taxation, the relief should be declared in the appropriate form:

• PIT-36 or PIT-37 – if the taxpayer settles according to the tax scale,
• PIT-28 – in the case of a lump-sum tax on registered income.

❌ Taxpayers subject to linear taxation and those settling based on the tax card cannot benefit from the relief.

It is necessary to complete Appendix PIT/O, in which you must provide:

• The amount of the donation,
• The amount of the deduction,
• Details of the entity to which the blood was donated.

Voluntary blood donation is not only helping those in need but also a tax benefit. It is worth remembering this relief when filing your annual tax return!