10 September 2025

CSR relief – additional tax benefits

Businesses are increasingly choosing to support Corporate Social Responsibility (CSR) activities, which encompass initiatives in sports, culture, and education. Legislators have considered how to further reward such businesses by introducing attractive tax incentives.

As part of the so-called Polish Deal, a tax relief for those supporting sports, culture, and education has been introduced. This relief allows for an additional 50% deduction from the tax base for expenses incurred on activities such as:

• sports,
• culture,
• supporting higher education and science.

CSR Relief – how to benefit

Taxpayers who support these CSR areas can also deduct these expenses from their annual tax return. It should be noted that expenses that have been reimbursed to the taxpayer in any form cannot be deducted under the tax relief.

Under this tax relief, taxpayers may deduct expenses incurred for:

• sporting activities, i.e., costs incurred to finance:
  • a sports club,
  • a sports scholarship,
  • a sporting event other than a mass sporting event;
• cultural activities, i.e., costs incurred to finance:
  • cultural institutions,
  • cultural activities carried out by art universities and public art schools;
• activities supporting higher education and science, i.e., costs incurred for:
  • scholarships,
  • financing fees for an employee employed by the taxpayer,
  • financing the salaries, including related costs, of students participating in internships and work placements with the taxpayer as part of the study program,
  • financing dual studies, including internship costs,
• salary paid within six months of the date of employment by a taxpayer organizing internships for students of a given university to an employee who is a graduate of that university and is employed through the university’s academic careers office.

The relief is available to both corporate and personal income taxpayers (including self-employed taxpayers), provided they meet the documentation requirements and genuinely support socially oriented activities. In practice, businesses can first deduct expenses as income tax-deductible costs and then deduct an additional 50% of these expenses in their annual tax return, thereby reducing their tax liability.

If you’re considering taking advantage of the CSR relief but aren’t sure how to go about it or if you’re unsure whether you qualify, contact our experts.