On 29 September 2026, the Ministry of Finance announced that the 1.5% personal income tax (PIT) designation mechanism generated a record PLN 2.6 billion for public benefit organizations (OPP) in the 2025 tax settlement year, representing a 12% increase over the previous year. The scheme allows taxpayers to allocate 1.5% of their calculated PIT liability to eligible non-governmental organizations, religious entities, or local government units. The surge reflects growing taxpayer awareness, simplified electronic designation via the Twój e-PIT system, and an expanded registry of qualified beneficiaries. Funds support activities in healthcare, social welfare, culture, education, and environmental protection.
Key Takeaways
- Digital Filing Drives Participation Growth: Integration of the designation option into the pre-filled e-PIT return increased taxpayer engagement, with over 14 million individuals directing funds, up from 12.5 million in 2024.
- Transparent Distribution Enhances Trust: Real-time publication of beneficiary receipts on the Ministry’s portal ensures accountability, encouraging continued taxpayer participation and reducing administrative costs for recipient organizations.
- Policy Model for Civic Tax Incentives: The program’s success positions Poland as a benchmark for tax-financed civil society funding, with potential expansion to corporate income tax (CIT) designations under consideration for future legislative cycles.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement