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Historic Monument Tax Relief Calculator

Enter the amount spent on conservation, restoration or construction works on a registered historic property and your PIT rate, and the calculator returns the deduction from income (50% of expenses) and the real tax saving.

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How we calculate the relief

Deduction = expenses * 50%. Real tax saving = deduction * PIT rate (12% or 32%). The deduction lowers the taxable base, not the tax itself, so the benefit depends on the rate.

Example: expenses 20,000 PLN, rate 12%

You spend 20,000 PLN on conservation works on a monument. The deduction is 50% of that, i.e. 10,000 PLN. At a 12% PIT rate the real saving is 10,000 * 12% = 1,200 PLN. At a 32% rate the saving would be 3,200 PLN.

Frequently asked questions

What is the historic monument relief?

It is a PIT deduction for owners of properties entered in the register or records of monuments. It lets you deduct 50% of expenses on conservation, restoration and construction works on such an object from your income.

How much can be deducted?

You can deduct 50% of documented expenses on works on the monument plus payments to a community renovation fund. For every 100 PLN you deduct 50 PLN from the tax base. The deduction lowers income, not the tax itself.

What is the real tax saving?

It depends on the PIT rate. At 12% a 10,000 PLN deduction gives a 1,200 PLN saving; at 32% it gives 3,200 PLN. The real benefit is the deduction multiplied by the tax rate.

Payments to a community or cooperative renovation fund for a monument, and expenses on conservation, restoration and construction works on a registered monument. Works need a conservator permit and invoices.

Yes. Conservation and construction works must be carried out under a permit from the regional monument conservator, and after completion a conservator certificate is needed. Without these the deduction does not apply.

The property must be a monument entered in the register or records of monuments, depending on the type of expense. The status is confirmed by an entry kept by the competent monument protection authority.

It is settled in the annual PIT return for the year the expenses were incurred, with the PIT/O attachment. Any unused deduction can be carried forward to later years, but for no longer than six years.

Yes, individuals taxed under the scale, flat tax or lump sum, if they own the monument. The expenses cannot at the same time be a cost of obtaining income or deducted under another relief.

The same expenses cannot be deducted twice. However, in one return you can combine the monument relief with other reliefs covering separate expenses, e.g. thermal modernisation relief on another object.

No. The result is indicative and serves for quick estimation of the deduction and benefit. It is not tax advice. For doubts about qualifying expenses or documentation, consult a tax adviser.

The result is indicative and is not tax advice. The relief covers 50% of documented expenses on a registered monument carried out under a conservator permit. Consult a tax adviser if in doubt.

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