Poles invest less in thermomodernization. The popularity of the relief decreases

In 2024, i.e. in the sixth year of the tax resume tax, it benefited by nearly half less taxpayers than in a record year 2021 – determined the portal Gethome.pl.

The Ministry of Finance said that the total amount of deductions from thermomodernization relief last year amounted to PLN 5.5 billion, which was used by 312 thousand. taxpayers. The expert of the Gethome.pl portal, Marek Wielgo, notes, however, that in the last three years the popularity of this relief has dropped significantly.

– As many as 595 thousand used it in the record -breaking year 2021. taxpayers who are owners or co -owners of single -family houses. The value of deductions from the basis of the tax calculation at that time amounted to PLN 10.4 billion. However, it should be taken into account that there are fewer thermomodernization projects supported by relief – says Wielgo.

Thermomodernization – how does relief work and how long can it be used?

As the expert notes, the Tax Act allows even a three -year implementation period, in which taxpayers can make deductions from the expenses incurred. In addition, if the deduction amount is not covered by the taxpayer’s annual income, he may make deductions in subsequent years, but not longer than 6 years.

– It is worth recalling that the permissible copy of expenses for materials, devices and services related to the implementation of the thermo -modernization project is 53 thousand. zloty. In the case of marriages, the limit applies to each of the spouses separately. They can therefore deduct up to 106 thousand in total. PLN – he calculates.

It is not surprising that – as Gethome.pl found out – the Ministry of Finance is not planning to increase the relief limit. Depending on the tax rate, the taxpayer can save thanks to the relief from approx. 6.4 thousand. up to nearly 17,000 zloty. It is worth knowing that only expenses for materials, devices and services listed in the Annex to the Regulation of the Minister of Investment and Development can be deducted from income or income. From 2025, the purchase and installation of gas and oil boilers, as well as gas or oil tanks, connecting to the gas network are no longer covered by funding and relief. The purchase and installation of energy storage came to the catalog of expenses awarded with a tax write -off.

– Of course, expenses must be documented with a VAT invoice. In addition, the taxpayer must finance them from his own pocket or take a loan for this purpose. Thermomodernization relief can be combined with a subsidy under the “Clean Air” program. Of course, the benefits of both of these forms of support cannot duplicate – says Marek Wielgo.

“Clean air” – a program supplementing the thermomodernization relief

As the expert of the Gethome.pl portal reminds, the “Clean Air” program has been operating since September 2018. However, in November 2024, the acceptance of applications for co -financing was suspended. Various irregularities and even fraud began to come to light. In a modified formula, the program began to operate from March 31, 2025.

The “Clean Air” program remains an important complement to the thermomodernization relief. Since its start, over a million house owners received support, and the total amount of subsidies paid exceeded PLN 16.7 billion. Although NFOŚiGW emphasizes that the interest in subsidies is still large, this year the number of submitted applications has dropped, mainly due to more restrictive rules, including compulsory energy audit.