An honorary blood donor may deduct in PIT the value of donated blood or its components, including plasma, as a gift for blood-donation purposes. The value is counted as PLN 130 per litre, and the relief is available to people taxed under the scale or under ryczałt (lump-sum tax on recorded revenue). The basis is a certificate from the regional blood-donation centre.
Who can benefit
The relief is available to a person who gives blood or its components honorarily, i.e. without payment, and at the same time earns:
- income taxed under the scale, such as salary from employment or a mandate contract, a pension or profit from a business taxed under general rules, or
- revenue taxed under ryczałt — from business activity or rental.
The relief is not available to entrepreneurs who settle their business exclusively under flat tax (podatek liniowy). If such a person also has, for example, employment taxed under the scale, they may deduct the gift from the employment income.
How to calculate the deduction
The gift amount is the product of the number of litres of blood or its components donated and the compensation rate set out in the Ministry of Health regulation. For whole blood and for plasma the rate is the same: PLN 130 per litre. What counts is the volume entered on the certificate, not the number of visits. The return for 2026 includes only donations from that calendar year — blood donated in December 2026 goes into the return filed in 2027, and blood from January 2027 only into the next one.
| Volume donated in the year | Amount to deduct |
|---|---|
| 0.9 l (two whole-blood donations of 450 ml) | PLN 117 |
| 1.8 l (four whole-blood donations) | PLN 234 |
| 5 l (e.g. regular plasma donation) | PLN 650 |
Limit shared with other gifts
A gift for blood donation has no separate cash limit, but together with gifts for public-benefit purposes, religious worship, vocational training and the restoration of monuments it must not exceed a joint limit. Under the scale this is 6% of income. An example from podatki.gov.pl: a donor gave 2 litres of blood (PLN 260) and donated PLN 1,800 for religious worship; with an income of PLN 35,000, the limit is PLN 2,100, so the full PLN 2,060 can be deducted.
In practice the limit only restricts people who, in addition to donating blood, make large gifts. A blood donor alone rarely gets close to it.
What documents are needed
The only document is a certificate from the unit that collected the blood — most often a regional blood-donation and treatment centre (RCKiK) or its local branch. The certificate states the volume of blood or components donated free of charge in the given year. It is worth asking for a single summary certificate for the whole year at the start of the next one, rather than collecting certificates from each donation.
The certificate is not attached to the return, but must be kept until the limitation period expires, as the office may ask for it.
How to report the relief in the return
- Establish the total volume of blood and components donated from the certificate for 2026.
- Multiply it by PLN 130.
- Check that the sum of all gifts fits within the joint limit.
- Enter the amount in the PIT/O annex in the item for blood-donation gifts.
- Attach the PIT/O to the PIT-37, PIT-36 or PIT-28 return and file it within the annual deadline in 2027.
A gift that has already been deducted in another return, included in costs or reimbursed in any form cannot be deducted. Where spouses file jointly, each of them deducts only the blood that they themselves have donated — the gift is attributed to a specific donor.
A donor running a business
An entrepreneur on the scale or ryczałt may take the gift into account already during the year, when calculating the advance or ryczałt for the month in which they donated blood, and after the year settle it in the return.
Example. A developer on 12% ryczałt donated 3.6 litres of plasma in 2026 in total. The deduction is 3.6 × PLN 130 = PLN 468. They deduct it from revenue, so tax falls by PLN 56.16. If in the same year they also use the internet relief, both deductions are entered in a single PIT/O annex. The ryczałt rates for individual services are described in the article ryczałt and its rates.
Under the scale in the first bracket the same gift will reduce tax by 12% of the deduction, and in the second bracket — by 32%.
The most common mistakes
- Counting the value "per donation" rather than by litres from the certificate.
- Deducting the relief with activity taxed exclusively under flat tax.
- No certificate from the RCKiK — an honorary-donor card alone does not confirm the amount of blood given in a particular year.
- Overlooking the limit when there are also large gifts for other purposes.
Employee returns and settlement deadlines are described in the article PIT-11 and PIT-37.
How Good Balance can help
We prepare annual returns with all reliefs and gifts, watching the joint limits. Where the situation is unusual — e.g. income from several sources taxed under different methods — we help determine which income can be deducted against, and in case of doubt we prepare an application for an individual tax interpretation.