Polish Governance is also a tax incentive for entrepreneurs who engage in socially useful activities (CSR) and support sports, cultural, higher education and science activities, and thus support the development of local communities. Companies can deduct 100% of tax-deductible costs and – as part of an additional sponsorship relief – they gain the possibility of deducting an additional 50% of costs.

The sponsorship relief is addressed to entrepreneurs – PIT taxpayers generating revenues from non-agricultural economic activity, from which income is taxed on general principles according to the tax scale or flat tax, as well as to CIT taxpayers who receive revenues other than income from capital gains. Therefore, various groups of companies will be able to benefit from the preferential solution, e.g. natural persons conducting business activity or partnerships.

The relief consists in deducting from the basis of calculation of the tax (tax base) 50% of tax deductible costs incurred for sports, cultural and higher education and science activities, while the amount of deduction may not exceed the amount of income obtained by the taxpayer in the tax year:

• from non-agricultural economic activity – PIT,
• from income from other than income from capital gains – CIT.

In practice, the relief will allow the taxpayer to settle in income tax 150% of the costs incurred:

• 100% as a tax-deductible cost,
• 50% as a deduction under the relief.

If the sponsorship relief is used, costs that have not been reimbursed to the taxpayer in any way will be deductible. The deduction is made in the return for the tax year in which the costs were incurred. The taxable person making use of the deduction shall submit, within the time limit for submitting the return in which he makes the deduction, information, in accordance with the established formula, containing a list of deductible costs incurred.

Source: https://www.pit.pl/aktualnosci/polski-lad-nowa-uga-na-sponsoring-1006599

Projekt otrzymał dofinansowanie z Norwegii poprzez Fundusze Norweskie 2014-2021, w ramach programu „Dialog społeczny – godna praca”.