2 June 2025
Solutions using renewable energy sources are popularized by financial support programs, which makes it possible to reduce investment costs. Owners of single-family residential buildings who want to install a heat pump or photovoltaics in their home, also have the option of deducting it from the tax as part of the thermomodernization relief.
Thermomodernization relief for the implementation of the thermo-modernization project
Are you wondering if the heat pump can be tax-deductible? Such a possibility was provided for in the thermo-modernization relief. It allows for the deduction of costs related to the implementation of thermo-modernization projects from the tax base. The aim of its introduction was to encourage homeowners to undertake thermo-modernization projects, i.e. activities to insulate residential buildings and choose ecological heat sources.
According to Art. 2 point 2 of the Act on supporting thermo-modernization and renovation of November 21, 2008. The thermo-modernization project is considered to be:
- "improvement, as a result of which there is a reduction in the demand for energy supplied for heating and heating of domestic water and heating to residential buildings, collective residence buildings and buildings owned by local government units used for the performance of public tasks by them,
- Improvement, as a result of which there is a reduction of primary energy losses in local heating networks and local heat sources supplying them, if the buildings listed in lit. and to which the energy networks are supplied, meet the energy savings requirements set out in the provisions of the Construction Law, or measures have been taken to reduce the energy consumption supplied to these buildings,
- execution of a technical connection to a centralized heat source in connection with the liquidation of the local heat source, as a result of which there is a reduction in the costs of obtaining heat supplied to buildings listed in point (a). a,
- Total or partial replacement of energy sources with renewable sources or the use of high-efficiency cogeneration ”.
Expenses for the purchase of building materials, devices and services related to the implementation of the thermomodernization project can be deducted from the tax.
Who can benefit from the relief?
Not everyone has the opportunity to take advantage of the thermo-modernization relief. The most important rule is the taxpayer's settlement according to the tax scale, flat tax or registered lump sum.
It is also necessary to be the owner or co-owner of a single-family residential building no later than on the day of deduction. Therefore, the tenant, owners of multi-family buildings and people who are just building a house will not be able to use the settlement.
The most important rules for the thermo-modernization relief
Expenditure on building materials, equipment and services related to the implementation of a thermo-modernization project may be deducted from income tax. It is important, however, that the total amount of the deduction does not exceed PLN 53,000. PLN. This amount is granted per one taxpayer, which means that if he is the owner or co-owner of several buildings, he is entitled to a limit of PLN 53,000. PLN for all projects carried out in them.
The tax deduction is made for the project completed within 3 consecutive years, counting from the end of the tax year in which the first expense was incurred. The deduction is made on the basis of the value from VAT invoices in the settlement for the tax year in which the expense was incurred. Invoices do not need to be attached to the settlement, however, they should be kept for at least 5 years, in the event of a fiscal control.
In the event that the amount of the deduction is higher than the taxpayer's annual income, the legislator provided for the possibility of deducting in the next 6 years from the end of the tax year in which the first expense was incurred.
For more information on the settlement, see: How to account for photovoltaics in PIT? Thermomodernization relief for photovoltaic installation
Is it possible to deduct the heat pump from the tax?
Thermomodernization relief is a solution that allows you to deduct from income tax expenses incurred for the purchase and installation of a heat pump. This significantly reduces the investment costs in this type of heating system, and thus increases its profitability.
It is also worth noting that in the case of using financial assistance from programs such as clean air, only the part of the costs that was financed from own funds can be deducted from the tax. The amount obtained under the grant is not deductible.
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