publication
2026-01-24 06:00
Funds donated to WOŚP can be deducted from the tax base. However, in order for the money to reduce the tax payable, donors must ensure two key formalities.
It will take place on Sunday, January 25, 2026 34. Finale of the Great Orchestra of Christmas Charity. The campaign has been raising funds for health care for years, in particular through the purchase of modern medical equipment for hospitals and medical facilities throughout Poland. You can support in various ways, by putting donations into volunteers' boxes, making online payments to e-Skarbonka or making bank transfers. In some cases the money donated can actually reduce our tax liability.
Donation to WOŚP and tax deduction
In accordance with the Personal Income Tax Act donations made to charity are deductible from the tax base. Provided that specific statutory requirements are met.
– The key issue is to have appropriate documentation of the payment (…) we must have proof of transfer of funds to the recipient's payment account. This may be a transfer confirmation or another document that clearly identifies the donor, recipient and purpose of the donation. Please remember the limit: the sum of deductions in this respect cannot exceed 6% in the tax year. income. In the final settlement, taxpayers are obliged to indicate the amount of the donation, the amount of the deduction made and data allowing the identification of the foundation. – he explains Monika Piątkowska, tax advisor at e-pity.pl
Although collecting volunteers' cans is a symbol of every Final, from a tax perspective a donation in this form is not deductible. The donor remains anonymous here, and volunteers do not issue a document confirming that a specific amount has been donated by a given person – emphasizes Monika Piątkowska.
The situation is different in the case of the so-called virtual piggy banks and traditional transfers websites. As Piątkowska emphasizes, a donor who has confirmation of a banking transaction with his/her data, is fully entitled to relief.
Online auctions for the Great Orchestra of Christmas Charity
They are a special form of support online auctions organized as part of the Great Orchestra of Christmas Charity finale. In this case, even though the funds are transferred to the foundation's account, the tax office does not treat such a payment as a donation.
– Importantly, it is granted to the people who actually deposit the funds, and not to the founder of the e-piggy bank (unless he made the payment to it himself). Online auctions are a special case. A person who bids on a given item or service, even though he or she has paid funds to the WOŚP account, cannot deduct this amount as a donation. According to the regulations, it is a transaction of purchasing an item or service, he adds Piątkowska.
