Tax relief
Subsidies – individuals or farmers can receive a refund of up to 18%, 25% or 32% of the costs incurred for thermal modernisation.
For individuals
W celu przyspieszenia procesu poprawy jakości powietrza Ministerstwo Finansów uruchomiło wsparcie finansowe termomodernizacji budynków mieszkalnych jednorodzinnych w formie ulgi termomodernizacyjnej.
Ulga pozwala na odliczenie od podstawy opodatkowania wydatków związanych z realizacją przedsięwzięć termomodernizacyjnych w budynkach mieszkalnych jednorodzinnych (m.in. fotowoltaika, pompy ciepła, rekuperacja).
The thermal modernisation relief allows you to deduct the purchase of materials, equipment and services related to thermal modernisation, including the installation of photovoltaic systems, heat pumps and recuperation systems, from your tax base.
Up to 32% of the costs incurred for the purchase and installation of a photovoltaic system, heat pump or heat recovery system can be deducted.
This means that expenditure incurred on thermal modernisation measures described in the regulation can be deducted from the personal income tax base.
Who can benefit from the relief?
PIT taxpayers paying tax according to the tax scale (both at the 18 per cent and 32 per cent rates), 19% flat tax rate and those paying a lump sum on recorded income, “who are owners or co-owners of single-family residential buildings and incur expenses for the implementation of thermal modernisation projects”.
Importantly, the expenses must be documented with invoices issued exclusively by VAT taxpayers who do not benefit from VAT exemption.
Amount of relief
This depends on income and the value of the installation, so if the purchase cost of the installation is equal to or less than PLN 53,000, it will be between 18 per cent and 32 per cent.
The maximum benefit, i.e. the reduction in tax due, for the wealthiest will be PLN 53,000 x 32% = PLN 16,960 (when the entire expenditure falls within the income subject to a 32% income tax rate).
People with average incomes (falling within the first tax bracket with a rate of 18 per cent) will gain PLN 53,000 x 18 per cent = PLN 9,540.
Example 1:
- Purchase of a photovoltaic installation.
- Total investment cost: PLN 29,000.
Thanks to the tax relief, the entire value of the investment can be deducted from the tax base, which will reduce the tax by PLN 5,220 (at a rate of 18 per cent of PLN 29,000).
Example 2:
- Purchase of a photovoltaic system and a heat pump.
- Total investment cost: PLN 50,000.
Thanks to the tax relief, the entire value of the investment can be deducted from the tax base, which will reduce the tax by PLN 16,000 (at a rate of 32 per cent of PLN 50,000).
Subsidies in the form of investment relief for farmers
An investment relief in agricultural tax is available for the purchase of a photovoltaic installation. The relief amounts to 25 per cent of the investment costs and is deducted from agricultural tax for a maximum of 15 years.
Who can benefit from the relief?
Agricultural tax payers, e.g. natural persons, legal persons, organisational units, including companies without legal personality, who are:
- land owners,
- independent holders of land,
- perpetual usufructuaries of land,
- local government
Amount of investment relief
The investment relief amounts to 25 per cent of the costs incurred for the investment, and this cost is deducted from the agricultural tax.
The costs must be documented with invoices.
When?
The investment relief is granted after completion of the investment and consists of a deduction from the agricultural tax due on land located in the municipality where the investment was made, in the amount of 25 per cent of the investment expenditure documented by invoices.
Example
- The cost of purchasing and installing a 10 kWp system: PLN 50,000
- The investment relief will therefore amount to PLN 12,500,
(i.e. 25 per cent of PLN 50,000) - An example farmer pays agricultural tax of PLN 1,000
- This means that for 12.5 years, no agricultural tax will be paid.
Farmers are not eligible for relief if the purchase of a photovoltaic installation is financed in whole or in part by public subsidies.