Owners or co-owners of an immovable heritage property who earn:
- income taxed under the general rules according to the tax scale (i.e. at a rate of 12% or 32%),
- income taxed at the flat-rate tax rate (i.e. at 19%) or
- revenue taxed under the lump-sum tax on recorded revenue
are entitled to claim tax relief for heritage properties.
In 2022, the relief consisted of deducting from the tax base (legal status applicable until 31 December 2022):
- 50% of the expenses incurred for payments to the renovation fund and for conservation, restoration and construction works concerning a heritage property (entered in the register of monuments or included in the register of heritage properties)
- the expense incurred for the acquisition of a heritage property entered in the register of monuments:
- provided that renovation or conservation expenses were incurred for the acquired property;
- no more than the amount corresponding to the product of PLN 500 and the number of square metres of usable floor area of the heritage property;
- the deduction limit for all investments under this relief may not exceed PLN 500,000.
In the case of:
- payments to the renovation fund, you must:
- be the owner or co-owner of the immovable heritage property when the expense (payment) is incurred,
- have proof of payment or a certificate issued by the homeowners' association or housing cooperative stating the amount of payments made during the tax year.
- for expenses on conservation, restoration or construction works, you must:
- be the owner or co-owner of the immovable heritage property when the expense is incurred,
- have written permission from the voivodeship heritage conservator to carry out these works – in the case of an immovable heritage property entered in the register of monuments,
- have written conservation recommendations – in the case of an immovable heritage property included in the voivodeship or municipal register of heritage properties,
- have an invoice issued by a VAT taxpayer who is not exempt from that tax.
Payments to the renovation fund and expenses on conservation, restoration or construction works must be deducted in the tax return filed for the tax year in which the expenses were incurred.
Expenses on the acquisition of an immovable heritage property may be deducted in the tax return filed for the year in which expenses on conservation, restoration or construction works concerning that property were incurred for the first time.