From January 1, 2025, gas stoves – like oils – will fall out of the catalog of devices qualifying for this popular deduction. For owners of single -family houses, this literally means the last momentto use the investment in a gas heat source to reduce income tax.
The thermomodernization relief has been one of the pillars of private energy modernization programs for years for years. It allowed to recover up to 53 thousand. PLN incurred expenditure – regardless of the number of investments implemented or owned real estate.
What's more, each of the co -owners had the right to deduct the full amount, and expenses uncomposed in one year could be transferred to the following years, for a maximum of six tax years. The instrument constructed in this way not only improved the balance of household budgets, but also stimulated demand in the installation sector and construction, while supporting CO2 emission reduction programs.
The gas will fall out of the relief
The decision of the Ministry of Development and Technology, which has been in force since the beginning of 2025, fundamentally changes the rules of the game. The list of relief devices has been extended to include energy and heat warehouses, but at the same time oil and gas boilers were removed from it – even those that meet the highest emission standards.
This means that people ending the PIT settlement after April 30 and planning the assembly of the gas boiler in the following months will not deduct these expenses in the annual testimony. The relief will still be available to heat pumps, solar, solar collectors or comprehensive thermomodernization of building partitions, but not for gas.
Why is this important? First of all, expensive predictability: deducting the relief can shorten the return time from investment in a gas boiler by up to several years. Secondly, competitiveness: Installers and manufacturers of gas equipment may experience a sharp drop in demand, which will translate into margins and the number of orders. Thirdly, tax optimization: some owners of renting houses or conducting business activity in single -family buildings calculate relief not only as energy saving, but also an element of cash protection needed for other investment projects.
The inability to deduct the purchase and assembly of a gas boiler in subsequent years will force a revision of modernization budgets and may lead to accelerate the decision to switch to heat pumps or hybrid systems.
Border
In this context, on April 30, 2025, it becomes a border date. Taxpayers who have installed a gas heat source over the past three years and have properly issued invoices from an active VAT taxpayer (also from another EU country) must take into account these expenses in the now declaration submitted.
After midnight, e-pit forms will not be They enabled the assignment of such a cost for relief, and the tax office will not accept a correction covering the equipment unplanned from 2025.
The installation sector emphasizes that the regulator's movement has a climate justification and fits into the direction of decarbonization of the heating mix, but for people who have recently chosen gas as a transitional solution before the full electrification of the heat source, it is a big blow to the economic account.
This does not change the fact that the possibility window remains open until April 30. For owners of gas boilers, it is the last bell to turn the investment into real fiscal savings.
