Give 1.5% of your tax to charity in Poland: OPP, KRS, e-PIT
Short answer: You can direct 1.5% of the tax you owe to a chosen OPP by entering its KRS number and amount in your return or in Twój e-PIT. It costs nothing extra, but the full tax must be paid on time.
Every year Polish taxpayers can direct 1.5% of the income tax they owe to a public benefit organisation (organizacja pożytku publicznego, OPP). It costs the donor nothing extra: the money comes out of tax you already owe, and you only choose where it goes. This guide follows the Ministry of Finance tax portal page "Jak przekazać 1,5% podatku na rzecz OPP", published 15 December 2025 and updated 30 September 2026. Figures and procedures are as of that page.
Who can give 1.5%
According to the tax portal, you can transfer 1.5% of your tax to a chosen OPP if:
- you file an annual tax return, or
- you do not file a return because you are a pensioner and the pension body sent you a PIT-40A settlement.
If you are an expat employed in Poland and your return is prepared and filed through the Twój e-PIT service, you are in the first group.
Which forms carry the request
The request is part of your return. The page lists these forms: PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39, PIT-36S, PIT-36LS, PIT-28S and PIT-CFC. In the return you give two things:
- the KRS number of the chosen organisation, and
- the amount you want to transfer, which cannot exceed 1.5% of the tax due, rounded down to full ten grosz.
You may also name a specific purpose in the field provided, for example a particular programme. The page says the specific purpose is not verified, because the official list of OPPs does not contain purposes. If the organisation is on the list, it receives the money whether or not the purpose is still current.
If you file more than one return, for example PIT-37 for salary and PIT-38 for shares, you can show 1.5% in each of them.
Giving 1.5% in Twój e-PIT
The tax portal describes this route:
1. Go to podatki.gov.pl, open e-Urząd Skarbowy and then Twój e-PIT. 2. Log in through login.gov.pl (trusted profile, mObywatel, e-ID card or online banking), or with your tax data: PESEL or NIP with date of birth, prior-year income and other amounts the page lists. 3. On the main screen you will see the OPP information. The first time, choose the organisation by its KRS number, add a specific purpose if you want, and tick the consent if you want the organisation to learn your data and the amount. 4. Check that Twój e-PIT calculated 1.5% of the tax due, then accept and send the return.
The page notes that Twój e-PIT fills in the organisation and purpose you chose the year before, as long as that organisation is still on the OPP list. You can change either at any stage. If the organisation lost its OPP status, the field will be empty. You can then enter another KRS number or leave it blank, and in that case nothing is transferred.
Pensioners and the PIT-OP statement
A pensioner who got a PIT-40A and does not claim deductions can transfer 1.5% by filing a PIT-OP statement by 30 April of the year after the tax year. In PIT-OP you give the KRS number and the amount. If you do not file PIT-OP but chose an organisation the year before, the tax office passes 1.5% to the same organisation on the basis of a PIT-OP it prepares itself through the tax portal.
How to choose an organisation
You pick from the list of organisations entitled to receive 1.5%. The list is built as of 30 November each tax year and published by 15 December. It is kept by the National Freedom Institute, Centre for Civil Society Development (NIW-CRSO), and is available on its website. The tax portal adds a note for non-residents: if you do not live in Poland and file during the tax year, choose from the list for the previous tax year.
Rules to keep in mind
The tax office competent for your place of residence on the day you file transfers the money. It does so on the basis of your request, made in:
- a return filed before its deadline,
- a correction of the return made within one month after the deadline, or
- a PIT-OP statement.
There is one more condition. The 1.5% is only transferred if you pay the full tax due that the amount is calculated from, no later than two months after the deadline for filing the return. The page also counts as paid an arrear that does not exceed three times the fee charged for registered post.
What the page does not say
The page does not discuss foreigners as a separate group, and it does not say whether the share stays at 1.5% in future years. Check the current rate on the tax portal when you file. It also does not recommend any organisation, and neither does this guide. Check the organisation on the official list before you enter the KRS number.
* Photos: illustrative images from Wikimedia Commons (CC0 and public domain): a donation box and historical tax forms, not Polish ones.
Frequently asked questions
Does giving 1.5% to an OPP reduce my take-home pay or raise my tax?
According to the tax portal, the 1.5% is taken from the tax you owe, so you choose who receives it. The page does not describe any extra charge to the donor.
Can an expat give 1.5% if they file a Polish return?
Yes, if you file one of the returns listed on the tax portal page, such as PIT-37 or PIT-38, you can enter an OPP and the amount in it. The page sets no nationality condition.
What if my organisation is not on the OPP list?
The page says that if the organisation is not on the list, the field will be empty and you can enter the KRS number of another OPP or leave it blank. In the second case no money is transferred.
Is there a deadline for choosing the organisation?
The request has to be in a return filed before its deadline, in a correction made within one month after it, or in a PIT-OP statement. For pensioners with PIT-40A the PIT-OP deadline is 30 April of the year after the tax year.
