Tax deduction for charity donations in Poland: 6% of income
Short answer: You can deduct donations to qualifying public benefit recipients up to 6% of income or revenue. Keep proof of payment, and claim it on PIT/O with PIT-36, PIT-37 or PIT-28.
If you give money to a charity in Poland, you may be able to deduct it from your income before tax. This page follows the official tax portal podatki.gov.pl, on a page published on 15 December 2025 and updated on 6 October 2026, checked on 19 October 2026. It covers the deduction for donations, which is separate from giving 1.5% of your tax to a public benefit organisation.
Which donations qualify
The donation must go to purposes named in the act on public benefit activity and volunteering. The portal gives examples: supporting families and people in a difficult life situation, charity work and help for people with disabilities, health protection and promotion, and science, higher education and education.
You can give to non-governmental organisations such as foundations and associations that are not public finance sector units and do not work for profit. The portal also names churches, associations of local government units and social cooperatives. Equivalent organisations in another EU country, or in Iceland, Liechtenstein or Norway, also qualify under conditions.
Who can claim
You can use the deduction if your income is taxed on the tax scale, or if your revenue is taxed with the lump sum on recorded revenue (ryczałt). The portal does not list the 19% flat tax among the cases for this deduction.
What you cannot deduct
- donations to individuals
- donations to businesses that make or trade electronics, fuel, tobacco, spirits, wine, beer, other alcohol above 1.5% or precious metal products
- donations that were returned to you in any form
- donations already counted as business costs or deducted in another return
How much
You deduct the amount you actually gave, but no more than 6% of your income (or revenue). The 6% limit is shared with the deductions for religious worship, blood donation, vocational education and the restoration of monuments. If you gave goods subject to VAT, the amount is the value of the goods with VAT, and it cannot be higher than market value.
Proof
For a money donation, keep the proof of payment to the recipient's payment account or bank account. For a donation in kind, you need a document showing your identity and the value of the gift, together with the recipient's statement that it accepted it.
For a donation to an organisation in another EU or EEA country, you need two things. First, a statement from the organisation that on the date of the gift it was equivalent to a Polish public benefit organisation and pursued the named purposes. Second, a legal basis, such as a double tax treaty, that lets the Polish tax authority get tax information from the tax authority of that country.
How to claim
Show the deduction in PIT-36, PIT-37 or PIT-28 and attach the PIT/O form (information on deductions). If you have income from a business, rent or similar contracts, you can deduct the donation during the year when calculating advance payments or the lump sum, and then settle it in the annual return.
* Photos: both images from "Acting Secretary Wolf Volunteers at the Capital Area Food Bank" (public domain), via Wikimedia Commons.
What the source does not say
The page does not discuss non-residents, the flat 19% tax in detail, or how to check whether a specific organisation qualifies. It also does not say which organisations are on any official list. If you are unsure, ask the organisation for written confirmation of its status, or ask the tax office. This is general information, not tax advice.
Frequently asked questions
What is the maximum I can deduct for donations?
The official portal gives 6% of your income or revenue. The limit is shared with deductions for religious worship, blood donation, vocational education and monument restoration.
Can I deduct a gift to a friend or a crowdfunding page for a person?
No. The portal says donations to individuals cannot be deducted.
What proof do I need for a bank transfer?
The proof of payment to the recipient's account. Keep it with your tax papers.
