Energy Price Compensation Relief for Sole Proprietorships (JDG) in Poland 2026
Energy price compensation relief for sole proprietorships (JDG) in Poland 2026. Who can benefit, the limit, how to deduct. A practical guide.
The rise in energy prices has hit entrepreneurs. The energy price compensation relief (ulga na rekompensatę kosztów energii) is designed to help reduce this tax burden.
In this guide, I explain how the energy compensation relief works for a sole proprietorship (JDG) in Poland in 2026.
Energy relief — electricity cost compensation
The relief allows deducting up to 2,000 zł per year of electricity costs consumed in business activity. It covers electricity bills that the entrepreneur deducts under the relief in PIT or PIT/O.
Conditions
How does it work?
An entrepreneur consumed energy worth 3,500 zł. They can deduct a maximum of 2,000 zł — the excess of 1,500 zł is not deductible under this relief.
Important: The deduction covers only the portion of energy used in the business. If you use the same premises for private and business purposes, you must determine the proportion. The relief is available in the tax scale, linear tax, and lump sum.
Want to check whether you can use the energy relief?
Let's check →Relief limit: 2,000 zł per year (Art. 26(1)(49) of the PIT Act). Conditions: energy must be consumed in business activity. Deduction in PIT/O attachment. Legal status as of 2026.
What is the energy compensation relief?
It is a tax relief that allows you to deduct a portion of electricity expenses from your revenue or tax. Introduced in connection with the sharp rise in energy prices in 2023–2024.
Who can benefit?
The relief is available to entrepreneurs who:
- Run a sole proprietorship (JDG) or a partnership (spółka osobowa)
- Are active VAT taxpayers or use the VAT exemption
- Incurred electricity expenses for their business
- Meet the statutory criteria
Relief Limit
Deduction limit
- Up to 2,000 zł annually for micro and small entrepreneurs
- Deduction from revenue (tax scale/flat tax) or from the lump-sum tax amount
How to calculate?
- Collect electricity invoices for the year
- Calculate the amount of the energy price increase (year over year)
- Deduct up to 2,000 zł
How to Deduct?
Under the tax scale / flat tax
- Deduction from revenue (in PIT-36 / PIT-36L)
- Attachment: PIT/O
Under the lump-sum tax (ryczałt)
- Deduction from the lump-sum tax amount (in PIT-28)
- Attachment: PIT/O
Documentation
Required documents:
- Electricity invoices
- Proof of payment
- Consumption records (if applicable)
FAQ
Is the relief available under the lump-sum tax?
Yes. You deduct it from the lump-sum tax amount in PIT-28 (attachment PIT/O).
Does the relief cover gas?
No. The relief covers only electricity. Gas is not covered by this relief.
Is the 2,000 zł limit per person or per business?
Per business (sole proprietorship). If you have multiple JDG registrations — the limit applies to each CEIDG registration separately.
Do I have to be a VAT taxpayer?
No. The relief is available regardless of VAT status.
Need Help?
I provide sole proprietorship (JDG) accounting — energy reliefs, deductions, PIT. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/en.
Note: Energy compensation relief: up to 2,000 zł annually. Covers electricity. Deduction from revenue or lump-sum tax. Before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
Get in touch