Changes in the thermal modernization relief. These devices will disappear from the list

In 2025, significant changes will come into force regarding the thermal modernization relief, which has been an important support for people investing in improving the energy efficiency of buildings for years. According to the new regulations, the relief will cover additional devices, including energy storage and wind micro-installations, but on the other hand it will exclude the purchase and installation of oil and gas boilers.

Energy storage

Energy storage is an element that is becoming increasingly popular due to the development of renewable energy sources, especially photovoltaic panels. Thanks to these devices, households can store the surplus energy they produce during the day and use it at night or during times of greater demand. This allows you to increase your self-consumption and reduce your dependence on the power grid, which ultimately translates into lower electricity bills. According to the new regulations, expenses for the purchase and installation of energy storage facilities and wind micro-installations will be deductible as part of the thermal modernization relief.

It is worth noting, however, that the changes also introduce significant limitations. The thermal modernization relief will no longer be available to people who decide to purchase and install gas or oil boilers. These types of solutions, although used in many homes, no longer meet the requirements related to energy efficiency, which are one of the key goals of this relief. The new regulations aim to direct investments towards renewable energy sources and technologies that will reduce CO2 emissions and improve the energy efficiency of buildings.

Thermal modernization relief

The thermal modernization relief allows you to deduct expenses for improving the energy efficiency of a building, such as replacing windows, insulating the house, installing heat pumps, and installing solar panels. The maximum amount that can be deducted is PLN 53,000. PLN per person, and for married couples – as much as PLN 106,000. zloty. Thanks to this relief, you can achieve real savings, because the deduction may lead to a reduction in tax liabilities, and in the case of people paying tax at the second threshold (32%), the benefit from the relief may amount to up to PLN 33,920.

It is worth remembering that the relief is available to people who settle their taxes based on a tax scale, flat tax or lump sum. Expenditures must be documented with invoices, and the projects themselves must be completed within three years of incurring the first expenses. If the project is not completed within the required period, the taxpayer will be obliged to return the relief.

Changes to the act on thermal modernization relief will certainly influence the decisions of many home owners who plan to invest in renewable energy sources. The introduction of new regulations emphasizes the growing role of energy efficiency and environmental protection in state policy.