Thermal retrofit tax relief calculator (ulga termomodernizacyjna)
On the tax scale you usually get back 12% of your expenses, on the flat tax 19%, up to a limit of 53,000 PLN per person. For example, a heat pump for 34,560 PLN with an income of 80,000 PLN gives a refund of about 4,147 PLN. Enter your expenses, grant and income to see the refund in each tax return.
Example: 34,560 PLN of expenses, tax scale, income 80,000 PLN
Tax refund from the relief: about 4,147 PLN tax refund
you deduct 34,560 PLN in the 2026 tax returnabout 12.0% of the expenses after the grant
- Expenses minus the grant
- 34,560 PLN
- Within the limit
- 34,560 PLN
- Limit left for other work
- 18,440 PLN
Rules as of 12 October 2026, approximate result
| Tax return for | Deduction | Tax refund | Left to deduct |
|---|---|---|---|
| 2026 | 34,560 PLN | 4,147 PLN | 0 PLN |
Assumptions and formula12 October 2026
Amount to deduct per person
min((34,560 PLN − 0 PLN) ÷ 1, 53,000 PLN − 0 PLN) = 34,560 PLN
Refund in the 2026 tax return, per person
tax on 80,000 PLN − tax on 45,440 PLN = 4,147 PLN
- Deduction limit per person, all projects
- 53,000 PLNPIT Act, art. 26h (relief), art. 27 (tax scale), art. 30c (flat tax)
- Years to claim
- year of the expense and 6 moreMinistry of Finance, podatki.gov.pl: thermal retrofit relief (updated 8 Oct 2026)
- Your tax form: tax scale
- 12% up to 120,000 PLN, 32% above, tax-reducing amount 3,600 PLNPIT Act, art. 26h (relief), art. 27 (tax scale), art. 30c (flat tax)
- Gas boiler invoiced from 2025
- not coveredList of eligible expenses from 2025 (Journal of Laws 2024 item 1943)
An approximate result, not tax advice. The calculator assumes the same income in the following years and leaves out other reliefs, deductions and rounding in the tax return. If your situation is unusual, ask a tax adviser or the National Tax Information service (KIS).
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How to use the calculator
- Enter the total of gross invoices for materials, devices and services on the official list, e.g. a heat pump or insulation.
- Enter any grant for the same expenses. If the house has two co-owners and both claim the relief, choose 2 people.
- Choose your tax form and enter the yearly income per person, or revenue if you pay the lump sum tax.
- Click Calculate refund. The table shows the deduction and the tax refund in each tax return.
How we calculate the refund
We subtract the grant from the gross expenses, split the rest equally between the people claiming the relief and cap it at 53,000 PLN per person, minus any limit used before. Each year you deduct up to your income, or revenue on the lump sum tax. The refund is the difference between the tax on your income without and with the relief.
Whatever does not fit into your income you deduct in later years: in the return for the year of the expense and the next 6, so in at most 7 tax returns. Example: a married couple spends 95,860 PLN on insulation and a heat pump, and each has 80,000 PLN of income on the tax scale. Both stay within their limits and together get back about 11,503 PLN.
When you get back less than 12%
With a low income part of the relief falls on the tax-free amount. For example, insulation for 61,300 PLN and an income of 40,000 PLN: you deduct 40,000 PLN in the first year and 13,000 PLN in the second, and each year the refund is about 1,200 PLN, so about 2,400 PLN in total. The same work with a higher income gives about 6,360 PLN.
The 32% rate applies only to income above 120,000 PLN. With an income of 150,000 PLN and a 53,000 PLN deduction, 30,000 PLN counts at 32% and the rest at 12%, so the refund is about 12,360 PLN. On the flat tax the same limit gives about 10,070 PLN.
What the calculator leaves out
The calculator assumes the same income in later years and ignores other reliefs, joint filing with a spouse, rounding in the tax return and the health contribution. It does not check whether an expense is on the official list: since 2025 gas and oil boilers are not covered, and the Ministry of Finance does not treat an air-to-air heat pump as a heat pump for this relief.
If you reclaim VAT or book the expenses as business costs, less goes into the relief. The result is approximate and is not tax advice.
Frequently asked questions
How much will I get back from the thermal retrofit relief?
The deducted amount times your tax rate. With the full 53,000 PLN limit that is about 6,360 PLN on the tax scale (12%), about 10,070 PLN on the flat tax and about 4,505 PLN on the 8.5% lump sum for rental income. With an income below about 83,000 PLN or above 120,000 PLN the amount differs, so enter your income in the calculator.
Over how many years can I spread the relief?
You deduct in the return for the year of the expense and the rest over at most 6 following years. An expense from 2026 can be claimed until the 2032 tax return at the latest. Whatever does not fit in that time is lost.
Can I deduct a gas boiler in 2026?
No. Since 1 January 2025 gas and oil boilers are no longer on the list, and the invoice date decides. You can deduct a heat pump, a boiler burning only biomass, insulation, windows, solar panels and energy storage.
Does a grant reduce the relief?
Yes. You only deduct the part not covered by a grant from the national or regional environmental fund (NFOŚiGW, WFOŚiGW). If the grant arrives after you filed a return with the full amount, you add it to your income for the year you receive it.