Donations from a Sole Proprietorship (JDG) in Poland 2026 — How and How Much You Can Deduct
Donations from a sole proprietorship (JDG) in 2026. The 6% income limit, public benefit organizations (OPP), church, blood donations, charitable purposes, documentation, pitfalls. A practical guide.
Donations for charitable, social, and religious purposes can be deducted from income in a sole proprietorship (JDG). But not every donation and not in the full amount. There are limits, specific recipients, and documentation requirements.
In this guide I explain how to deduct a donation from a sole proprietorship (JDG) in 2026.
Donations from JDG — how to deduct them
Donations made from a sole proprietorship (JDG) can be deducted from income — but not from tax. The limit is 6% of business income. Note: donations to public benefit organizations (OPP), religious worship, and blood donation have special rules.
Who can receive a deductible donation?
Required documents
- 1Bank transfer proof (payment confirmation)
- 2Certificate / declaration from the recipient confirming receipt
- 3OPP status confirmation (for public benefit donations)
- 4For blood: certificate from the blood donation center
Important: Donations to private individuals (non-OPP) are not deductible. Donations for political or electoral purposes are not deductible. The 6% limit applies jointly to OPP and religious worship donations. Unused limit in a given year can be carried forward for 2 more years (though in practice the limit does not accumulate).
Want to make a donation and deduct it correctly?
Let's check →Legal basis: Art. 26(1)(9) of the PIT Act (OPP donations); Art. 26(1)(9a) (religious worship); Art. 26(1)(10) (blood); Art. 26(1)(9b) (rehabilitation). 6% limit: Art. 26(6). Deduction from income, not from tax. Legal status: 2026.
Donation deduction limit
In 2026, the total deduction limit for donations is 6% of annual income.
How to calculate income?
Income = revenue minus deductible costs (KUP).
- On the tax scale: income after deducting KUP, before deducting donations
- On flat tax: income after KUP
- On lump-sum tax (ryczałt): you CANNOT deduct donations from business activity (ryczałt has no costs)
Example
Income: 100 000 zł per year.
- Donation limit: 6% × 100 000 = 6 000 zł
- You can deduct a maximum of 6 000 zł in donations during the year
Who can you give a donation to?
1. OPP (Public Benefit Organizations)
Organizations with OPP status (registered in the National Court Register, KRS). This is the most common donation target:
- Foundations and associations with OPP status
- Sports clubs (if they have OPP status)
- Charitable organizations (e.g. WOŚP, Caritas)
2. Church and religious associations
Donations for religious worship purposes:
- Catholic Church
- Orthodox Church
- Other religious associations registered in Poland
Limit: 6% of income (within the general donation limit).
3. Blood donation
Blood donation — equivalent amount (1 litre of blood = a specified deduction amount). Limit: within the 6% income limit.
4. Rehabilitation purposes
Donations for the rehabilitation of people with disabilities:
- Social welfare homes
- Occupational therapy workshops
- Organizations supporting people with disabilities
5. Charitable activity
Care for children, the elderly, victims of violence, etc.
How to deduct a donation?
On the tax scale and flat tax
You deduct from income (not from tax). So a 1 000 zł donation reduces income by 1 000 zł → tax drops by 120 zł (scale 12%) or 190 zł (flat tax 19%).
On lump-sum tax (ryczałt)
You cannot deduct donations from business activity. But you can deduct donations from income from other sources (e.g. employment, private rental) in PIT-36 or PIT-37.
Donation documentation
To deduct a donation, you must have:
- Proof of payment — a bank transfer from a business account (not cash!)
- Confirmation from the recipient — written confirmation from the OPP/church of receiving the donation
- OPP status — if an organization claims to be an OPP, check the KRS registry
Confirmation requirements
The proof of payment must include:
- Date of payment
- Amount
- Payer data (your company)
- Recipient data (OPP name)
- Donation purpose (if indicated)
Pitfalls
1. Cash does not count
Cash donations (without a transfer) cannot be deducted. Since 2011, a bank transfer to the OPP's account is mandatory.
2. The 6% limit is a combined limit
All donations (OPP + church + blood + others) count toward a single 6% income limit. You cannot deduct 6% for OPP + an additional 6% for church.
3. Ryczałt cannot deduct from business activity
On ryczałt you have no costs, so you do not deduct donations from business activity. Deduction in PIT-36/PIT-37 from private income is possible.
4. A donation "for a service" is not a donation
If an OPP performs a service for your company and you "donate" them an amount — that is not a donation, it is an exchange. The deduction does not apply.
5. Political donations
Donations to political parties are deducted under a different limit (100% of income, max 100 000 zł), but this is a separate category.
FAQ
Can I deduct a donation to a hospice?
Yes, if the hospice has OPP status. By bank transfer from a business account, with confirmation from the hospice.
Do I have to pay from a business account?
No, you can pay from a private account. But then you deduct in PIT-36/PIT-37 from private income, not from business activity.
Can I deduct a donation to a public hospital?
Yes, public hospitals are OPPs. Check their status in the KRS.
Can I deduct a donation to a private school?
No. Private (non-public) schools do not have OPP status and are not eligible to receive deductible donations.
Need help with donations?
Oxyok accounting — from 49 zł + VAT per month. We will help you deduct donations correctly, prepare documentation, and make sure the 6% limit is observed.
Write to: [email protected]
Disclaimer: Donation deduction limits and conditions are valid in 2026. This article is informational in nature — before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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