Poland allows up to 106,000 zł tax deduction for home energy upgrades

Poland's thermomodernisation relief lets individual taxpayers deduct up to 53,000 zł from taxable income for qualifying energy‑saving works on single‑family homes; married couples who co‑own a house can claim a combined limit of 106,000 zł. The deduction is a reduction of income, not tax, so the actual cash benefit depends on the taxpayer's PIT rate – roughly 6,300 zł at the 12 % rate and up to 34,000 zł for a couple at the 32 % rate.

Eligibility covers insulation of walls, roofs and floors, window and door replacement, heat‑pump installation, photovoltaic panels, solar collectors, energy audits and related documentation. From 1 January 2025, gas and oil boiler expenses are removed from the list, while energy‑storage systems, heat‑storage units and micro‑wind installations are added.

A key condition is a VAT invoice issued by a VAT‑registered contractor; receipts or non‑VAT invoices do not qualify. The expense date is the invoice date, and the work must be completed within three years of the first expense. If part of the investment is funded by other grants, only the owner's own contribution can be deducted.