How to calculate the thermomodernization relief?
April every year is the time of tax settlements, if you have a photovoltaic installation or a heat pump, do not forget to settle it in PIT and you will get a considerable tax refund.
How to calculate the thermomodernization relief?
In order to take advantage of the thermomodernisation relief, the taxpayer should fill in PIT/O. The PIT/O annex is not a separate tax return, it should be submitted together with the PIT form. Pit-0 photovoltaics can be submitted with statements, e.g. PIT-37. The new version of PIT/O includes a row "Expenditures on the implementation of the thermo-modernization project", in which you can enter a deduction from income up to PLN 53,000. zloty. The purchase value estimated on the basis of invoices should be included in Annex PIT/0 in part B. in field 31 (taxpayer) or 32 (spouse).
Thermomodernization relief how to fill the pit?
If you have a photovoltaic installation, do not forget to settle it in PIT, and you will get a considerable tax refund. The thermomodernization relief is a great project that allows you to reduce your tax. As part of the thermomodernization relief, you can deduct up to PLN 53,000 incurred for thermomodernization.
how much will i get
The tax refund is due for the costs incurred for the thermal modernization of a residential building in the previous year (what is included in the costs should be taken from the list of types of building materials). In your tax return, the amount of relief will depend on the form of taxation you use. In Poland, the main forms are:
- on general terms, according to the tax scale (tax rate 17% and 32%),
- at a flat rate (19%),
So, if all your remuneration falls within the first tax bracket and you work under an employment contract. You can include up to PLN 53,000 in tax deductible costs. This limit applies to each taxpayer, so if both spouses are the owners of the building, each spouse will be able to deduct a maximum of PLN 53,000 from tax.
An example of a thermomodernisation relief
Thermomodernization relief - an example of settlement
In 2020, the taxpayer invested PLN 45,000. PLN for a photovoltaic installation. His income in 2020 was 35,000. PLN, and the rest was financed through savings. In this case, in the form PIT for 2020, the taxpayer can deduct PLN 35,000 PLN, and the remaining expenses will be deducted in the forms for the following years (he has 6 years to do so).
A taxpayer who invests PLN 45,000 in thermomodernization of a house PLN, will reduce his tax base by the entire amount, and as a result will not pay the tax office PLN 7,650 (according to 17% tax rate) during the entire period when he will be able to use the relief. For 2020, he will be able to deduct PLN 35,000. The remaining PLN 10,000 will be deducted in the tax return for 2021.”
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