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Polish entrepreneurs have the possibility to deduct donations made to combat COVID-19 from their tax base – up to 200% of the donation value.

Date22 Apr 2020

We would like to draw your attention to the fact that according to the (new Polish) ‘Anti-Crisis’ Act in order to calculate CIT/PIT income tax or tax advance payments, taxpayers have the possibility to deduct from their tax base donations made from January to September 2020 to combat COVID-19.

A deduction is possible if the donation made is made to:

  • Entities performing therapeutic activities, entered on a list that is prepared by the locally competent Director of the Province Department of the National Health Fund in consultation with the local governor the administrative district,
  • Agencies for state reserves for the purpose of carrying out their statutory tasks,
  • Central database of sanitary and anti-epidemic reserves for the purpose of carrying out legal activities.

In the case of a donation:

  • Until 30th April 2020 - to deduct/write off an amount equivalent to 200% of the value of the donation;
  • Within May 2020 - to deduct/write off an amount equivalent to 150% of the value of the donation;
  • From 1st June 2020 to 30th September 2020 - An amount equivalent to the value of the donation.

Who can deduct:

  • Anyone who taxes their income according to the general rules according to the ‘general tax’ rules or according to a uniform tax rate of 19% (for business income);
  • A taxpayer who taxes their income as a lump sum on recorded income.

The value of the donation cannot be taken into account in the case of lump-sum income tax prepayments, in the case of payment of lump-sum gains tax and in the case of payment of taxes from the sale of real estate for consideration.

You are not entitled to relief if the expenses have been deducted from your taxable income in any other form or have been repaid to the taxpayer in any form.

In case of reimbursement of a donation made, the recipient is obliged to provide the tax office within one month from the date of return that they have provided information about the donation returned to the taxpayer.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on our getsix® website.

Your getsix® Team

Source: Serwis Rzeczypospolitej Polskiej – Ministerstwo Finansów


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