Money that goes to charity instead of the state
In Poland you can ask the tax office to send part of your tax to a public benefit organisation (organizacja pożytku publicznego, OPP). It costs you nothing. It's not an extra payment: the money comes out of tax you pay anyway, and the tax office passes it on.
PIT-38 has its own 1.5%, in Part J — separate from the 1.5% on your PIT-37 or PIT-36. If you invest and pay tax on gains, that's a second donation you can make.
What the law says
The rules come from art. 45c of the PIT Act. According to the Ministry of Finance brochure, the head of your tax office, at your request, sends the OPP an amount of up to 1.5% of the tax due from:
- a return filed by the filing deadline, or
- a correction of that return, filed within one month of the deadline,
rounded down to full 10 groszy.
Your "request" is simply what you write in the return: the OPP's KRS number in field 66 and the amount in field 67.
Which tax counts — and which doesn't
This is the detail almost everyone misses. Field 67 can't be more than 1.5% of fields 35 and 45:
| Field | What it is | Counts towards the 1.5%? |
|---|---|---|
| 35 | Tax due on shares and other securities (Part D) | Yes |
| 45 | Tax due on crypto (Part F) | Yes |
| 46 | Flat-rate tax no payer withheld (Part G) | No |
| 49 | Tax on foreign dividends and interest (Part G) | No |
So if your only income in PIT-38 is foreign dividends or interest, fields 35 and 45 are 0 — and there's no 1.5% to give from this return.
The same goes for a year with a loss or excess crypto costs: no tax due, nothing to give.
A worked example, step by step
In 2025 you had:
- 1,147 PLN of tax due on shares (field 35),
- 380 PLN of tax due on crypto (field 45),
- 4 PLN to pay on a foreign dividend (field 49).
The base: 1,147 + 380 = 1,527 PLN — the dividend tax isn't included.
1.5%: 1,527 × 1.5% = 22.905 PLN
Rounded down to 10 groszy: 22.90 PLN
| Field | What goes there | Example |
|---|---|---|
| 66 | KRS number of the OPP | 0000123456 |
| 67 | The amount | 22.90 |
| 68 | Specific purpose — optional | e.g. a named beneficiary |
| 69 | Consent to share your details — optional | ☐ / ☒ |
Note the direction of the rounding: down, always, to the nearest 10 groszy. 22.905 becomes 22.90, and so would 22.99. If you round up, the amount is over the limit.
The two deadlines that decide it
The 1.5% only goes through if both conditions are met:
| Condition | Deadline for the 2025 return |
|---|---|
| File the return on time | By 30 April 2026 |
| …or file a correction that adds or changes the 1.5% | Within one month of 30 April 2026 |
| Pay the tax due in full | Within two months of 30 April 2026 — by 30 June 2026 |
File late, and there's no 1.5%. Pay only part of your tax, and there's no 1.5% either.
The brochure allows one small tolerance: an unpaid balance that's no more than three times the fee Poczta Polska charges for a registered letter still counts as paid. A few złoty short because of rounding won't cost the OPP its money.
Fields 68 and 69: optional extras
Field 68 — specific purpose. Many OPPs collect money for a particular person or programme — a child's treatment, for example. If the OPP gave you a code or a name, enter it here so the money goes where you intend.
Field 69 — sharing your details. Ticking it lets the tax office give the OPP your name, surname and address and the amount you sent. That's how an organisation can thank you. It's entirely optional, and not ticking it has no effect on whether the 1.5% goes through.
One OPP per return
You can name only one OPP in your PIT-38 for 2025. You can't split the 1.5% between several.
Because PIT-38 is a separate return from PIT-37 or PIT-36, you choose its OPP separately: it can be the same organisation as in your other return, or a different one.
How to find the KRS number
Only organisations on the official list can receive the 1.5%. The list is published by the National Freedom Institute (Narodowy Instytut Wolności) at niw.gov.pl/opp/wykaz-opp/.
Copy the KRS number from there, not from a flyer or social media post. A wrong number means the money can't be sent.
In Twój e-PIT
If you use the return prepared for you in Twój e-PIT, you can add or change the OPP's KRS number there before accepting it. See Twój e-PIT and PIT-8C.
Common mistakes
- Including dividend or interest tax (fields 46, 49) in the base. Only fields 35 and 45 count.
- Rounding up instead of down to 10 groszy.
- Filing late, or correcting more than a month after the deadline.
- Not paying the full tax within two months.
- Splitting the amount between two organisations — only one per return.
- Copying the KRS number from an unofficial source.
Before you file
- Do you have tax due in field 35 or 45?
- Is field 67 no more than 1.5% of fields 35 + 45, rounded down to 10 groszy?
- Is the KRS number in field 66 from the official list on niw.gov.pl?
- Field 68 filled in if the OPP asked for a specific purpose?
- Will you file by 30 April 2026 and pay in full by 30 June 2026?
More on the whole form in PIT-38 field by field.
This article is educational and is based on the Ministry of Finance information brochure for the PIT-38 return for 2025 and on art. 45c of the PIT Act. It is not tax advice.