Thermal Modernisation Relief
A deduction from taxable income in the annual PIT return for owners and co-owners of single-family residential buildings. Covers thermal modernisation expenses — replacing heat sources, insulation, solar collectors, photovoltaic panels. Reduces the tax base and therefore the amount of PIT payable.
Check if you qualify →Who can use the thermal modernisation relief?
- Owner or co-owner of a single-family residential building
- Taxpayer filing PIT (employment contract, sole trader — standard or flat rate, lump-sum 2%/3%/5.5%/8.5%)
- The thermal modernisation project must be completed within 3 years of the first expense (art. 26h sec. 1 pt 2)
The relief is a deduction from INCOME, not directly from tax — actual savings depend on your marginal PIT rate. At the 12% bracket: PLN 10,000 of expenses saves ~PLN 1,200. At 32%: ~PLN 3,200. Important: expenses deducted here cannot be used as the basis for other reliefs (e.g. disability relief).
How to claim the relief?
Step 1: collect VAT invoices
During the project collect VAT invoices for qualifying expenses — insulation, heat pump, PV panels, solar collector, energy-efficient windows. Full list in the Regulation to art. 26h of the PIT Act.
Step 2: complete the project within 3 years
From the date of the first invoice you have 3 years to finish the entire modernisation. If you exceed the limit (PLN 53,000), the excess can be deducted in subsequent years within the same project (art. 26h sec. 7).
Step 3: PIT return with PIT/O annex
In March-April of the following year, enter the expenses in the PIT/O annex (deductions information), section for thermal modernisation relief. Keep invoices for 5 years in case of a tax audit.
Step 4: tax refund or lower PIT
The deduction reduces taxable income — the result is a lower PIT bill or a higher overpayment refund. At the full PLN 53,000 limit and a 12% rate: maximum saving ~PLN 6,360.
Frequently asked questions
- Which expenses qualify for the thermal modernisation relief?
- Expenses for: building insulation (walls, roof, floor), energy-efficient windows and doors, heating (heat pump, condensing boiler, underfloor heating), renewable energy (PV panels, solar collector), automation and energy management systems. Full list in the Ministerial Regulation to art. 26h of the PIT Act.
- Can I combine the thermal modernisation relief with the Clean Air grant?
- Yes — with an important caveat: in the thermal modernisation relief you may only deduct expenses that were NOT co-financed by the Clean Air programme or another public source (art. 26h sec. 3). In practice: you deduct the difference between total cost and the grant received.
- What if spouses co-own the house?
- Each co-owner deducts expenses up to their own PLN 53,000 limit — a couple can jointly deduct up to PLN 106,000 (art. 26h sec. 4). Spouses filing jointly declare deductions separately in the PIT/O annex.
- Does the relief apply to lump-sum taxpayers (ryczalt)?
- Yes, but only for lump-sum taxpayers taxed at the 2%, 3%, 5.5% or 8.5% rate (art. 26h sec. 1a). Rates of 10%, 12%, 14%, 15% or 17% are excluded.
Check other benefits
The calculator also checks the Clean Air programme, disability relief and other forms of support — in 2 minutes.
Launch the calculator →