Poland: Changes to thermal modernization tax relief

The range of equipment that qualifies for write-off under the relief includes energy storage and micro-wind turbines.

A regulation changing the scope of thermal modernization tax relief became effective on January 1, 2025.

The regulation provides that a deduction of up to PLN 53 000 per person spent on heat or energy storage facilities installed in private homes will be universally available and states that the range of equipment that qualifies for write-off under the tax relief includes:

Energy storage
Micro-wind turbines

However, it excludes the possibility to use the tax relief for renovations if heat sources in the form of oil and gas furnaces in properties are used.

Read a January 2025 report prepared by the KPMG member firm in Poland

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Poland: Changes to thermal modernization tax relief

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