Thermomodernisation relief: How do I number off home warming and furnace replacement? Limits and conditions

Faced with expanding energy costs and environmental care, thermomodernisation relief becomes a key instrument of support for owners of single-family homes in Poland. In 2025 the provisions on this relief changed significantly, introducing fresh limits and conditions. Do you know you can even number PLN 53,000 from the taxation base on expenditure related to thermomodernisation? See how to benefit from this privilege!

What is simply a thermomodernization relief?

Thermomodernisation relief is the deduction from the taxation base for owners or joint owners single-family housing. It aims to supply financial support to those investing in improving the energy efficiency of their homes, specified as:

• Building warming
• Replacement of old furnaces
• Installation of modern heating systems
• Use of renewable energy sources

Deduction limit and general rules

In 2025, the maximum amount of deduction shall be PLN 53,000 for all thermo-modernisation projects carried out in individual buildings. In the case of marriages where both partners own or co-owners of real estate, each of them may be deducted to PLN 53,000which together gives the anticipation to deduct PLN 106,000.

Conditions for utilizing the relief

In order to benefit from the thermomodernisation relief, the following conditions must be met:

• Type of property: Relief only applies single-family housing.
• Property ownership: Deduction is due owners or co-owners These buildings.
• End date: Thermomodernisation must be completed Within 3 years since the end of the taxation year in which the first expenditure was incurred.

Eligible expenditure

The eligible expenditure to be deducted shall include, inter alia:

• Purchase and assembly of building materials to improve energy efficiency.
• Construction services related to the implementation of the thermomodernisation project.
• Purchase and installation of heating equipmentsuch as heat pumps or biomass boilers.
• Installation of renewable energy systems, for example, photovoltaic panels.

It is crucial that expenditure is invoiced issued by active VAT taxable persons.

Restrictions on relief

The relief may not be granted to persons who:

• They received funding to implement the task from another sources, e.g. from Clean Air Programme.
• Credit expenditure for thermomodernisation to revenue costs or benefit from another taxation credits in connection with these expenses.

Practical example

Suppose that in 2025 you incurred expenses for the thermomodernization of your single-family home in the amount of PLN 70 000. The maximum amount you can deduct is PLN 53,000. If your yearly income is PLN 100,000and the taxation rate is 12%, you would usually pay a taxation of PLN 12,000. The taxation base is decreasing by PLN 53,000, which gives a fresh base in tallness PLN 47,000. The taxation will so be PLN 5 640, which means saving 6 360 zł.

Deduction procedure

To benefit from the relief, you must:

1. Collection of documentation confirming the expenditure incurred (VAT invoices).
2. Complete the appropriate taxation return, for example PIT-36 or PIT-37taking account of the deduction in the Annex PIT/O.
3. Make a statement within the time limit for the taxation year concerned.