Tax relief for membership fees for trade unions is one of the reliefs available to taxpayers. The tax preference introduced as part of the Polish Order is intended to encourage employees to associate and partially compensate for the costs incurred by members of the organization. Who can benefit from this relief?
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All employees who belong to trade unions can benefit from the discount on membership fees. This applies to both people working under an employment contract and those employed under civil law contracts. The deduction is possible when submitting a tax return on the PIT-37 or PIT-36 forms.
Tax relief. What amounts can be deducted?
In 2025, the maximum amount that can be deducted from income is PLN 840. However, if the membership fees paid during the year were lower, the relief is granted in the amount of the actual costs incurred.
It is worth remembering that the relief is not deducted directly from tax, but from income, which means that the actual savings depend on the tax threshold in which the taxpayer is located.
For example, if a taxpayer has paid PLN 600 in contributions and is in the first tax threshold (12%), he will deduct the full PLN 600 from his income. As a result, his tax will be lower by PLN 72 (PLN 600 × 12%).
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Tax breaks. How to document contributions?
To benefit from the discount, you must have appropriate proof of payment. These documents should include: identification data of the trade union member, data of the trade union organization, amounts of contributions paid, payment titles and dates.
If contributions are deducted directly by the employer from the salary, these amounts should be reported in the PIT-11 form. In such a case, PIT-11 is a sufficient document to benefit from the relief.
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