One of the available tax deductions for individuals filing PIT (Personal Income Tax) is the possibility to reduce the tax base by trade union membership fees. This relief amounts to a maximum of PLN 500 and has been in effect since the 2022 tax settlement.

What does the relief entail?

This preference allows for the deduction of paid trade union contributions from income or revenue. In the initial version of the regulations, the deduction limit was PLN 300, but it has since been raised to the current amount of PLN 500.

The tax relief applies to taxpayers filing the following declarations:

• PIT-28 – for individuals settling on a lump-sum basis,
• PIT-36 – for individuals settling under general rules (tax scale),
• PIT-37 – for individuals earning income exclusively through a payer.

To claim the deduction, contributions must be declared in Appendix PIT/O (form no. 27) in fields 37 and 38, depending on the settlement method (individual or joint).

How to document contributions?

To benefit from the relief, it is necessary to have proof of payment of trade union contributions. This document should include:

• details of the union member making the payment,
• the name of the trade union,
• the transfer title and payment date,
• the amount of contributions.

If contributions were paid in cash, proper proof of payment containing all required information must also be secured.