Solar Incentives in Poland

Mój Prąd 6.0 is the sixth iteration of Poland's flagship residential renewables grant, administered by the Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej (NFOŚiGW). The program supports new installations and prosumer-system upgrades. Eligibility: existing prosumer (i.e., already connected to the grid as a distributed generator) or a new applicant who completes the installation between the program announcement and budget exhaustion. The grant is a one-time, non-repayable subsidy paid after the system is installed, commissioned, and registered with the local distribution operator (OSD). Photovoltaic system size cap is typically 2–10 kWp for residential applicants. Storage systems must be ≥2 kWh to qualify. Applications are submitted through the GOV.PL portal; documentation must include proof of grid connection (umowa kompleksowa or umowa o świadczenie usług dystrybucji), invoices, and acceptance protocol from the installer. Mój Prąd is funded in budget tranches — applications close when the budget is exhausted. Confirm current budget availability on mojprad.gov.pl before signing an installer contract.

Poland transitioned from net-metering (1:1 swap) to net-billing on April 1, 2022. Under net billing, exported solar electricity is purchased at the wholesale RCEm rate (Rynkowa Cena Energii — Miesięczna), set monthly by Polskie Sieci Elektroenergetyczne (PSE) and published by the regulator URE. Self-consumed energy is credited at full retail value, so net billing strongly favors installations sized to maximise self-consumption rather than export. Storage and tariff-shifting (e.g., heat-pump scheduling, EV charging) significantly improve economics. Customers connected before April 1, 2022 retained net-metering for 15 years from grid connection. The settlement system is operated by the Distribution System Operator (OSD) — Tauron, Energa, PGE, Enea, or innogy depending on region — and accounts settle in 12-month rolling windows.

The thermomodernisation relief (Article 26h of the PIT Act) is a personal income tax deduction available to owners or co-owners of single-family residential buildings. Eligible expenses include solar PV systems, battery storage, heat pumps, ground-source systems, biomass boilers, insulation, and energy management equipment. The PLN 53,000 cap applies per taxpayer and across all thermomodernisation projects undertaken on a single property, accumulated over three consecutive tax years from the year of the first qualifying expenditure. Spouses each have their own PLN 53,000 ceiling, doubling the available relief for jointly-owned homes. The deduction is claimed on the annual PIT return (PIT-37, PIT-36, or PIT-28) using the PIT/O appendix. Receipts and invoices must be retained for at least 5 years. The relief stacks with Mój Prąd grants: the grant amount is subtracted from the deductible expense before applying the relief to avoid double-claiming.

Poland applies a reduced 8% VAT rate to solar installations on residential buildings ≤ 300 m² (for single-family) or ≤ 150 m² per dwelling (for multi-family) under §3 of the VAT Reduced Rates Regulation. The reduced rate applies to both equipment and installation labour when the contractor invoices a single bundled service. Standalone equipment purchases or installations on commercial property remain at 23% VAT. Battery storage equipment supplied separately from a PV installation typically falls under the standard 23% rate unless integrated into a comprehensive solar service. Confirm with the installer that they will issue a residential-construction-services invoice (kompleksowa usługa) to apply the 8% rate.

Czyste Powietrze (Clean Air) targets households heating with old solid-fuel boilers (typically coal or wood). It is administered by the Wojewódzki Fundusz Ochrony Środowiska i Gospodarki Wodnej (WFOŚiGW) at voivodeship level. The grant is tiered into basic, increased, and highest-tier brackets based on per-capita household income. While primarily a heating-replacement programme, Clean Air covers solar PV when installed alongside a heat pump or other qualifying heating change. As of 2026, the highest tier targets households with monthly per-capita income below PLN 1,090 (~€250). Combining Czyste Powietrze with Mój Prąd is permitted but cumulative: the same expense cannot be reimbursed twice. The application requires an audit (audyt energetyczny) for the highest tier and is submitted through the GOV.PL portal.