On 29 September 2026, the Ministry of Finance announced that the 1.5% personal income tax (PIT) donation mechanism achieved a historic milestone, transferring over PLN 2.6 billion to Public Benefit Organizations (OPP) for the 2025 tax year. This represents a 12% increase compared to the previous record set in 2024 and reflects growing taxpayer engagement in social responsibility initiatives. The mechanism, governed by Article 43 of the Personal Income Tax Act, allows individual taxpayers to allocate 1.5% of their calculated tax liability to an eligible OPP listed in the official registry maintained by the National Court Register (KRS). The funds were distributed in June 2026 following the annual PIT settlement deadline of 30 April 2026.
Key Takeaways
- Record Growth Driven by Digital Filing and Awareness Campaigns: The surge is attributed to the mandatory use of the Twój e-PIT platform for electronic filing, which simplified the designation process through pre-populated KRS numbers and real-time validation. The Ministry’s ‘Twój Procent, Twój Wybór’ (Your Percent, Your Choice) multimedia campaign reached 18 million citizens, increasing first-time designations by 23%. Organizations focusing on healthcare, child welfare, and disaster relief received the largest allocations.
- Stricter Eligibility Verification and Transparency Requirements: Effective for the 2026 tax year (filed in 2027), OPPs must publish annual financial statements and activity reports in the Central Register of Beneficial Owners (CRBR) to maintain eligibility. The Ministry introduced a ‘Transparency Score’ published on the gov.pl portal, influencing donor decisions. Entities failing to submit reports by 30 June 2026 were automatically delisted, affecting 342 organizations.
- Upcoming Deadlines and Strategic Planning for Taxpayers: Taxpayers filing PIT-37 or PIT-36 for 2026 must designate their 1.5% allocation by the 30 April 2027 deadline. The Ministry recommends verifying the OPP’s current status in the KRS registry before submission, as designations to delisted entities are redirected to the State Fund for Rehabilitation of Disabled Persons (PFRON). Corporate taxpayers (CIT) remain ineligible for this mechanism but may utilize the separate 1% CIT donation route for public benefit activities.
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