# Poland Overhauls Tax Deductions: Internet and Expansion Reliefs Ending

New legislation doubles blood donor deductions while phasing out outdated tax incentives by 2027.

- **Source:** [Bankier.pl](https://www.bankier.pl)
- **Published:** 2026-11-10
- **Topic:** [Finance](https://brifing.si/c/finance)
- **Original article:** <https://www.bankier.pl/wiadomosc/Rewolucja-w-PIT-koniec-z-dwiema-ulgami-w-trzeciej-odliczenie-bedzie-podwojone-9226212.html?utm_source=RSS&utm_medium=RSS&utm_campaign=Wiadomosci>
- **On Brifing:** https://brifing.si/s/5b3c797f-b655-44f4-984c-18367c18659f

## Major Tax Law Changes

The Polish parliament has passed a significant tax reform set to take effect on January 1, 2027. This legislation eliminates long-standing deductions for internet expenses and business expansion. Conversely, it doubles the tax relief available for honorary blood donors, aiming to incentivize public health contributions while streamlining the national tax system.

## Ending Internet Tax Relief

The government is phasing out the internet deduction, citing that 96.2 percent of households now have access. In 2024, 465,000 taxpayers utilized this relief, totaling 298 million PLN in deductions. Taxpayers who have not yet claimed the two-year allowance can still benefit if they start their claim in the 2026 tax year.

## Expansion Relief Discontinued

The tax incentive for business expansion, which allowed companies to deduct 100 percent of specific marketing and advertising costs, will be abolished. Officials determined the policy failed to generate significant economic impact, as businesses often pursued these activities regardless of the subsidy. Existing rules apply to expenses incurred before the 2027 deadline.

## Robotization Relief Extended

While some incentives are ending, the government has extended the tax relief for robotization by ten years. Businesses can now deduct up to 50 percent of costs related to manufacturing automation until 2036. This policy aims to modernize industrial processes, boost national productivity, and strengthen the overall competitiveness of the Polish economy.

## Increased Blood Donor Benefits

Starting in 2027, the deduction for honorary blood donors will double from 130 PLN to 260 PLN per liter of blood. This change is designed to improve national health security by encouraging donations. The deduction remains capped at 6 percent of annual income, requiring sufficient earnings to fully utilize the new allowance.

## Calculating Donor Tax Savings

A male donor providing 2.7 liters of blood annually could see tax savings of approximately 84 PLN under the new rates. For plasma donors, the potential benefit is higher due to the 25-liter annual limit. Taxpayers must obtain official certificates from blood centers to substantiate these claims in their annual tax filings.

## Preparation for Taxpayers

Taxpayers should verify their internet service contracts and ensure all invoices are correctly issued before year-end. For blood donors, requesting official documentation from blood centers immediately after the final 2026 donation is recommended. These proactive steps ensure that individuals maximize their eligible deductions before the new regulations fully take effect.

## Economic Policy Rationale

The reform reflects a shift toward modernizing the tax code by removing outdated incentives that no longer serve their original purpose. By reallocating resources toward health and industrial automation, the government seeks to align fiscal policy with current economic realities. These adjustments represent a broader effort to optimize state revenue and spending.

## Sources covering this story

- https://www.bankier.pl/wiadomosc/Rewolucja-w-PIT-koniec-z-dwiema-ulgami-w-trzeciej-odliczenie-bedzie-podwojone-9226212.html?utm_source=RSS&utm_medium=RSS&utm_campaign=Wiadomosci — 

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_Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._
