Donation to JDG in 2026 - who can deduct it

Donations in JDG in 2026: scaled and lump-sum deduction, no regular straight-line deduction, 6% limit, recipients and documents.

The donation is not an ordinary company expense. Its settlement depends on the form of taxation, purpose, recipient and documents.

on the scale you can deduct a qualified donation from your income,
it can be deducted from your income as a lump sum,
on a flat tax, ordinary deduction of donations under Art. 26 of the Personal Income Tax Act, as a rule, does not reduce income from linear activities.

Limit 6%

The total limit of selected donations is 6%:

income - when settled on a scale,
income less allowable deductions - lump sum.

The common limit includes, among others, donations for public benefit purposes, religious worship and blood donation. You will not use the limit beyond the base amount, and the unused part cannot be freely transferred to subsequent years.

Example on scale

With an income of PLN 100,000, the maximum limit of 6% is PLN 6,000. A donation of PLN 8,000 does not automatically deduct the entire PLN 8,000.

Example for a lump sum payment

With an income of PLN 100,000, a qualified donation may reduce the lump sum basis within the statutory limit. This is a deduction from income, not a tax-deductible expense.

Flat tax

A straight-line taxpayer does not deduct an ordinary donation for public benefit purposes from income taxed at 19%. If he also earns income taxed at a scale, he may settle a qualified donation in his return on this income, within the limits of the appropriate basis.

Separate regulations may provide for special deductions, for example for specific church donations or time preferences. Their policies should not be transferred to every donation.

The recipient does not have to be an OPP

For a deduction for public benefit purposes, the recipient may be an organization indicated in the Act on Public Benefit Activities and Volunteerism, which pursues the purpose specified in this Act. The status of a public benefit organization (OPP) is not a general condition for every donation.

You will not be able to deduct, among other things, a donation made directly to an individual. The Act also excludes certain entities operating in specified industries.

Don't assume that every hospital, school, foundation or association automatically qualifies. Check the legal form of the recipient, the purpose of the donation and its activities.

What purposes are covered by the deduction

The most common groups are:

purposes of public benefit activities,
religious cult,
blood donation carried out by a voluntary blood donor,
vocational education provided to public schools providing such education - under special rules.

Donations for the church's charitable and welfare activities may be subject to separate regulations and documentation. It doesn't always come within the usual 6% limit.

Documenting

Monetary donation

Proof of payment to the recipient's payment account is required. The contract itself, the cash confirmation or the recipient's statement does not replace the required bank proof.

There is no tax requirement that the transfer be made only from an account marked by the bank as "corporate". The document must identify the donor, recipient, amount and purpose.

Donation in kindYou need a document specifying the details of the parties, the value of the donation and the recipient's declaration of acceptance. The value is determined according to tax rules, not any amount entered by the donor.

The donation is not 1.5% tax

Transferring 1.5% of tax to an OPP organization in the annual PIT is not a donation and does not additionally reduce income or revenue. This is a separate mechanism for allocating part of the tax.

Goods with VAT deducted

The transfer of company goods may result in VAT consequences if there was a right to deduction when purchasing them. The right to deduct a donation in PIT alone does not determine VAT.

Sources

Need to check your deduction?

Oxyok provides JDG accounting on a scale, linear and lump sum basis - from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. The type of donation, recipient and form of taxation determine the deduction.