1,5% Tax donation for specific Polish public welfare organization
Tax, 3 March 2022
In 2022, Polish public welfare organizations received a total of more than one billion zlotys from donating 1% of tax from nearly 16 million taxpayers filing their annual tax returns. The most supported organizations were foundations helping the sick and disabled. The value of support has been steadily increasing since 2004, when it was possible to allocate a part of the tax due from the tax return to public welfare organizations. In the 2022 tax return, percentage of donation was raised for the first time to the value of 1.5% of the tax due, in order to mitigate recent tax changes that may have affected the amount of funds received by public welfare organizations.
Individual taxpayers of personal income tax have an opportunity to allocate 1,5% of their total annual tax liability to specific Polish public welfare organizations. It is an easy way of supporting a charitable initiative and it does not require additional cost or a lot of effort.
The welfare organization selected must be indicated in the Polish register of eligible public welfare organizations. No payment needs to be made directly to the selected organization’s bank account. If the taxpayer opts for allocating 1,5% of the Polish tax liability to a specific Polish public welfare organization, the amount attributable to 1,5% of the tax liability will be transferred to the organization’s account directly by the Polish tax authorities on the taxpayer’s behalf from the taxes already paid. It does not influence the amount of the final tax liability and does not involve additional cost for a taxpayer.
On annual tax return forms PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39, all that is necessary is to fill in a Polish public welfare organization’s KRS number in the box “Numer KRS” and then complete the amount of the 1,5% tax allocation. Each taxpayer may also indicate a specific goal in case the welfare organization allows for allocation of the 1,5% funds to such specific goal (e.g. for collecting donations to a specific person in need). The taxpayer may remain anonymous from the perspective of the beneficiary, or choose to provide the Polish Public Welfare Organization with the personal information (e.g. name, surname, address, e-mail, telephone) by checking the relevant box on the annual tax return form.
List of Polish public welfare organization can be found here: www.niw.gov.pl/en/pbo/wykaz-opp/
Adrian Jasiński, Senior consultant in GES Team
Przekazanie 1,5% podatku na rzecz Organizacji Pożytku Publicznego
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