• CSR Tax Credit

    Sponsoring Tax Credit

Why CSR Tax Credit?

CSR tax credit was introduced into the legal system on January 1, 2022.

It is available to taxpayers who support socially useful activities.

Gives the possibility to deduct from the tax base an additional 50% of costs incurred for sports, cultural activities or higher education and science.

legal basis

  • Art. 26ha of the Act of 26 July 1991 on personal income tax and art. 18ee of the Act of February 15, 1992 on corporate income tax.

real tax savings

Eligible costs

Cultural Activities

  • financing of cultural institutions
  • financing cultural activities carried out by art school and public art schools

Sport Activities

  • purchase of sports equipment, rental of sports facilities for sports training purposes
  • funding a sports club
  • sports scholarship funding
  • financing a sports event that is not a mass sports event

Activities supporting higher education and science

  • scientific or sports scholarships for students
  • research scholarships for doctoral students
  • costs of fees related to educating an employed employee at university, post graduate studies and other forms of education
  • costs of salaries of students on apprenticeships or internships in workplaces