Filing your 2025 income tax return is the perfect time to review which tax deductions you are entitled to. Polish tax law provides over a dozen different deductions -- some reduce your taxable income, while others directly reduce the tax you owe. Many taxpayers miss out on significant savings simply because they are unaware of the deductions available to them. Below is a comprehensive guide to the most important PIT deductions for 2025.

Child tax credit (ulga prorodzinna)

This is the most popular tax deduction in Poland, claimed by millions of families each year. The deduction amounts for 2025 are:

  • PLN 1,112.04 -- for the first child,
  • PLN 1,112.04 -- for the second child,
  • PLN 2,000.04 -- for the third child,
  • PLN 2,700.00 -- for the fourth and each subsequent child.

The credit applies for each month during which you exercised parental authority, served as a legal guardian, or acted as a foster family.

Income limits

For one child, income limits apply:

  • PLN 112,000 -- for married couples filing jointly,
  • PLN 56,000 -- for single parents and single individuals.

Important: Parents of disabled children are not subject to income limits, regardless of the number of children. For two or more children, the income limit also does not apply.

Internet deduction

This allows you to deduct internet usage expenses from your income, up to PLN 760 per year. A key limitation: the deduction is available only for two consecutive tax years. This means you can use it only twice in your lifetime. If you already claimed it in two previous years, you cannot apply it again.

You need documentation confirming the expense -- invoices or bills for internet access services.

Rehabilitation deduction

This deduction is available to persons with certified disabilities and to individuals supporting disabled family members. It allows deducting expenses related to rehabilitation and facilitating daily life activities.

Examples of deductible expenses:

  • Adapting a home for a disabled person's needs,
  • Purchasing rehabilitation equipment and assistive devices,
  • Guide fees (for blind persons with Group I or II disability),
  • Maintaining an assistance dog,
  • Medications -- amounts exceeding PLN 100 per month,
  • Transport to medical and rehabilitation treatments.

Some expenses require documentation, while others are deducted at flat rates (e.g., PLN 2,280 for car maintenance).

IKZE contributions

Contributions to the Individual Retirement Security Account (IKZE) are fully deductible from income. This is one of the simplest methods of legal tax optimization -- you save for retirement while reducing your current tax bill.

IKZE contribution limits for 2025:

  • PLN 9,388.80 -- for employees,
  • PLN 14,083.20 -- for self-employed individuals.

Charitable donations

You can deduct donations made for specific purposes in your PIT return. The total deduction for donations cannot exceed 6% of your income. Deductible donations include those for:

  • Public benefit organizations (OPP),
  • Religious worship purposes,
  • Honorary blood donation -- the equivalent value of donated blood (1 liter = PLN 130),
  • Vocational education,
  • Charitable and care activities of churches.

Every donation must be documented -- preferably with proof of bank transfer to the recipient's account.

Thermal modernization deduction

Available to owners of single-family homes who incurred expenses on thermal modernization of the building. The maximum deduction is PLN 53,000, and the investment must be completed within 3 years from the end of the year in which the first expense was incurred.

Example expenses:

  • Replacing an old furnace with a more ecological one,
  • Installing photovoltaic panels,
  • Building insulation,
  • Replacing windows and exterior doors,
  • Installing a heat pump.

Return to Poland deduction

Targeted at individuals who moved their place of residence to Poland after at least 3 years living abroad. The deduction provides a tax exemption on income up to PLN 85,528 per year for 4 consecutive tax years. It applies to income from employment, civil contracts, and business activity.

Large family deduction (4+ children)

Parents raising at least four children can benefit from a tax exemption on income up to PLN 85,528 per year. The deduction applies to both employment and business income. There is no age limit for children if they receive a care allowance.

Working senior deduction

Individuals who have reached retirement age but continue working and do not collect their pension can benefit from a tax exemption of up to PLN 85,528 per year. This serves as an incentive to continue professional activity after reaching retirement age.

How to apply deductions correctly

Tax deductions fall into two categories:

  • Deductions from income -- these reduce your taxable base (e.g., internet deduction, IKZE, donations, rehabilitation, thermal modernization). These are entered in the PIT/O attachment.
  • Deductions from tax -- these directly reduce the amount of tax owed (e.g., child tax credit). These are also reported in the PIT/O attachment.

Remember that income deductions reduce your tax proportionally to your tax rate (12% or 32%), while tax deductions reduce it by the full deduction amount.

Tax optimization assistance in Wroclaw

Not sure which deductions you qualify for? LinTax in Wroclaw will help you maximize your available deductions -- legally and in full compliance with regulations. Our specialists will analyze your situation and ensure your PIT return is as favorable as possible. Contact us before April 30.