Companies that make a donation to the health service by the end of the year will deduct 200 percent of it. on income. Donations intended for entities on the list kept by the National Health Fund are subject to favorable settlement. The list includes hospitals, but also companies that run clinics, medical laboratories or deal with sanitary transport. The relief also covers donations to social welfare homes, support centers, shelters for the homeless and night shelters. The subject of donation may be all items used to fight the coronavirus, incl. masks, visors, disinfectants, tests, flu vaccines. Also meals, articles of daily use or, for example, a car for transporting patients.

If we make a donation to a hospital, clinic or social care home by the end of the year, we will deduct 200 percent from its income. Later, by March 31, 2021, 150 percent. On the other hand, donations made from April 1 to the end of the epidemic can be deducted in 100%.

The extended tax relief is available to natural persons paying PIT or lump sum. And also companies: companies accounting for CIT and entrepreneurs paying PIT according to a scale, flat or lump sum. Generally, donations are shown in the annual tax return, but entrepreneurs, as well as earning money on rent, can already take them into account when calculating monthly tax advances.

In addition, it is worth noting that the preferences will also benefit from donations to educational institutions for the purposes of supporting remote learning – i.e. donations of computers and tablets, but only manufactured not earlier than 3 years before the date of their transfer. Such a donation should be made to universities, schools and kindergartens, youth hostels, youth social therapy centers or special educational and educational centers.