Donations by a Polish JDG in 2026: who can deduct them?

Polish donation deductions under the tax scale and ryczałt: the 6% limit, eligible recipients, documents and the 19% flat-tax distinction.

A donation is not an ordinary business expense. Its tax treatment depends on your Polish tax regime, the purpose, the recipient and the supporting documents.

Under the tax scale, a qualifying donation can be deducted from income.
Under ryczałt, a qualifying donation can be deducted from revenue.
Under the 19% flat tax, the ordinary donation deduction in Article 26 of the PIT Act generally does not reduce business income taxed at that rate.

The 6% limit

The combined limit for the relevant donations is 6% of:

income under the tax scale;
revenue under ryczałt.

This shared limit includes donations for public benefit purposes, religious worship and blood donation, among others. You cannot deduct more than the available income or revenue. Amounts left undeducted because of the limit or insufficient income or revenue cannot be carried forward to later years.

Tax-scale example

With PLN 100,000 of income, the 6% ceiling is PLN 6,000. Giving PLN 8,000 does not let you deduct the full PLN 8,000.

Ryczałt example

With PLN 100,000 of revenue, a qualifying donation may reduce the ryczałt tax base within the statutory limit. This is a deduction from revenue, not a deductible business expense.

The 19% flat tax

An ordinary public-benefit donation cannot be deducted from business income taxed at 19%. If you also have income taxed under the scale, a qualifying donation may be deducted in the return covering that income, subject to the relevant limit.

The flat-tax rules allow a separate deduction for specified vocational-education donations under Article 30c(2)(4). Separate rules also apply to certain church donations. These exceptions do not make an ordinary donation to a foundation deductible under the flat tax.

The recipient does not have to hold OPP status

For a public-benefit deduction, the recipient must be an eligible organization under Poland's Public Benefit Activity and Volunteer Work Act, pursuing a purpose covered by that Act. Formal public-benefit organization status, known as OPP, is not a universal requirement.

A donation made directly to an individual is not deductible under these rules. The Act also excludes specified entities operating in certain industries.

Do not assume that every hospital, school, foundation or association qualifies. Check its legal form, activities and the donation's purpose.

Which purposes qualify?

Common categories include:

public-benefit activities;
religious worship;
qualifying voluntary blood donation;
vocational education through eligible public schools and institutions, under special rules.

Donations for a church's charitable and welfare activities may have separate rules and documentation requirements. They do not always fall within the ordinary 6% limit.

Supporting documents

Monetary donations

Keep proof of payment into the recipient's payment account or another bank account it holds. A donation agreement, cash receipt or recipient's statement alone does not replace the required payment evidence.

Tax law does not require the sending account to be labelled a business account by the bank. The records must identify the donor, recipient, amount and purpose.

Donations in kind

Keep a document identifying the parties and the donation's value, together with the recipient's acknowledgement of receipt. Determine the value under the tax rules, not by choosing an arbitrary amount.

A donation is different from allocating 1.5% of tax

Allocating 1.5% of your tax to an OPP through the annual PIT return is not a donation and creates no additional deduction from income or revenue. It distributes part of the tax itself.

Goods with input VAT deduction rights

Giving away business goods can have VAT consequences if you were entitled to deduct input VAT when acquiring them. Eligibility for a PIT donation deduction does not settle the VAT treatment.

FAQ

Does paying through a payment provider prevent a deduction?

Not necessarily. Keep the payment record and the organization's confirmation so that your payment can be traced to its account. A transaction code that does not establish the recipient is not enough to demonstrate compliance. The purpose and the recipient must still qualify.

Do I get a separate 6% limit for each foundation?

No. Add together donations covered by the shared limit, even when they go to different organizations. With PLN 100,000 of income under the tax scale, the combined ceiling is PLN 6,000, not PLN 6,000 per foundation.

Does deducting a donation refund the entire amount I gave?

No. It reduces income under the tax scale or revenue under ryczałt before tax is calculated. It does not reduce the tax bill by the full donation amount. The actual effect depends on the tax rate, available tax base and other deductions.

Can I deduct the same donation in both PIT-36 and PIT-28?

You cannot deduct the same amount twice. If you divide a donation between returns, allocate the amounts and check the applicable limits. Keep a record showing which portion was claimed in each return.

Sources

Need to check your deduction?

Oxyok provides accounting for Polish JDGs using the tax scale, the 19% flat tax or ryczałt, from PLN 49 plus VAT per month.

Write to Paweł or see Oxyok accounting.

This is general information. The donation type, recipient and tax regime determine whether a deduction is available.