Skip to content

Poland

Ulga termomodernizacyjna — income-tax relief for solar and batteries

OpenIncome tax deductionHomesUpdated 30 September 2026

Owners of a single-family house can deduct the cost of solar panels, a home battery and a heat pump from their taxable income, up to 53,000 PLN per person for all works. The saving is the deduction times your tax rate (12%, 19% or 32%); the estimate uses 12%, up to 6,360 PLN.

How much
12% of the cost, up to PLN 6,360
Status
OpenCloses: No end date published

Who qualifies

Owners or co-owners of an existing single-family house who pay Polish income tax (scale, flat 19% or lump-sum). Each co-owner has their own 53,000 PLN limit.

How to apply

Apply through the official page. Check these points first:

  • Buildings: detached homes, semi-detached homes, terraced homes
  • You own or co-own the house and it is an existing single-family residential building
  • Your tax rate: the estimate uses 12%; at 19% or 32% the saving is larger
  • Amounts covered by a grant (e.g. the NFOŚiGW battery grant) are not deductible
  • Paid by invoice from a VAT-registered installer; the works are completed within 3 years
  • Enough taxable income to use the deduction (unused amounts carry forward up to 6 years)
Official page: Ministerstwo Finansów — Ulga termomodernizacyjna (podatki.gov.pl, art. 26h ustawy o PIT)

Dates

Opens
Already running
Closes
No end date published
Last checked
Desk research on 30 September 2026, awaiting a person's check

Region pages list every programme of the place with the typical price and payback.

Questions

Is Ulga termomodernizacyjna — income-tax relief for solar and batteries open now?

Yes. Ulga termomodernizacyjna — income-tax relief for solar and batteries is open today according to its published dates.

Who can get Ulga termomodernizacyjna — income-tax relief for solar and batteries?

Owners or co-owners of an existing single-family house who pay Polish income tax (scale, flat 19% or lump-sum). Each co-owner has their own 53,000 PLN limit.

How much does Ulga termomodernizacyjna — income-tax relief for solar and batteries give?

12% of the cost, up to PLN 6,360.

How do I apply for Ulga termomodernizacyjna — income-tax relief for solar and batteries?

Through the official page (Ministerstwo Finansów — Ulga termomodernizacyjna (podatki.gov.pl, art. 26h ustawy o PIT)). Check first: You own or co-own the house and it is an existing single-family residential building; Your tax rate: the estimate uses 12%; at 19% or 32% the saving is larger; Amounts covered by a grant (e.g. the NFOŚiGW battery grant) are not deductible.

Other programmes in Poland