Every zloty donated as a donation can bring not only satisfaction from the help, but also a real tax benefit. Even if you don't care about publicity when helping, in many cases you need to remember this when settling your personal income tax for the previous year.
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According to the regulations, deducting donations allows you to reduce the amount of tax payable. However, incorrect settlement or lack of required documents may result in the need to correct the declaration.
Donations in PIT 2025. What can be deducted?
As “Dziennik Gazeta Prawna” reminds, donations made, among others, can be deducted from your income. on:
- public benefit purposes,
- purposes of religious worship,
- voluntary blood donation,
- charity and welfare activities of the church.
Donations made to natural persons or unauthorized entities, e.g. ordinary entrepreneurs, cannot be deducted.
See also: All it takes is one mistake. 1.5 percent tax may not go where you want it to go
It is worth dispelling the doubts related to 1.5 percent right away. tax that can be transferred to OPP (public benefit organizations). These funds are not a donation, which generally comes from your own funds and reduces your income. Amount of 1.5 percent tax is transferred from the tax due and does not affect the income. Both forms can be used in parallel.
What are the limits for donations in PIT for 2025?
The key factor in calculating the tax due for the previous year and taking into account donations is the total amount of deductions. A taxpayer cannot donate more than 6% for public benefit purposes, religious worship and blood donation. your income. The exception are donations for the church's charitable and welfare activities, which can be deducted without limits, provided that appropriate documentation is provided.
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This “detail”, i.e. formal confirmation of the donation, is extremely important. To benefit from the relief, it is necessary to have proof of payment (for cash donations), a document confirming the value of the donation in kind or a certificate (e.g. for blood donation). Lack of documents prevents deduction.
Donations in PIT. The most common mistakes
Donations are disclosed in the annual tax return PIT-37 or PIT-36 together with the PIT/O annex, specifying the amount, data of the beneficiary and the type of transfer.
The most common errors include lack of documentation, exceeding the limit, deduction of a donation made to a natural person, incorrect disclosure in the form and confusing a donation with 1.5%. tax.
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When preparing and submitting a PIT return, it is worth remembering that the taxpayer, not the administration, is responsible for the annual return, even if it was prepared by the administration.
It is also worth remembering that if you use the Your e-PIT service the administration transferred the public benefit organization indicated in the previous year's declaration. If we want the tax office to transfer 1.5%. tax to another organization, you need to make changes to your e-PIT and save them (many people forget about this).
