Changes to home heating in 2025.

In 2025, significant changes are coming to thermal modernisation tax relief, the „Czyste Powietrze” programme and the strategy for phasing out coal.

Here is the key information.

Changes to thermal modernisation tax relief

New rules on thermal modernisation tax relief apply from 1 January 2025. The deduction limit remains 53 000 zł for all thermal modernisation projects in buildings owned or co-owned by the taxpayer. Spouses who are co-owners may deduct up to a combined total of 106 000 zł.

Changes have also been made to the list of building materials covered by the relief. „External doors” have been added as components affecting buildings’ energy efficiency, with the aim of eliminating ambiguity and making the rules easier for taxpayers and tax authorities to apply.

At the same time, from 2025, the purchase and installation of oil and gas boilers no longer qualify for thermal modernisation tax relief. This change aims to promote more environmentally friendly heating sources, including pellet boilers.

Changes to the „Czyste Powietrze” programme

The „Czyste Powietrze” programme has also been modified. From 1 January 2025, programme beneficiaries are required to carry out mandatory thermal modernisation of buildings. A grant under the programme can be combined with thermal modernisation tax relief, but expenditure financed or co-financed by a grant cannot be deducted under the relief. Beneficiaries may deduct only the portion of expenditure that has not received funding.

Plans to phase out coal

As part of efforts to protect the environment and improve air quality, the government continues to work on plans to phase out coal as an energy source.

1. Reducing the number of coal boilers and high-emission stoves: This is consistent with the aims of the „Czyste Powietrze” programme and anti-smog policy.
2. Stricter emission standards and replacement of heat sources: These are part of legislative measures that have supported the transition to more environmentally friendly heating systems for years.
3. Funding under the „Czyste Powietrze” programme: This is a confirmed financial support mechanism for households.
4. Gradual closure of coal-fired power stations and development of renewable and nuclear energy: These elements are included in Poland’s strategic energy transition plans.
5. EU targets and the pursuit of climate neutrality: As an EU member, Poland is obliged to pursue these objectives.

To sum up, significant changes are being introduced in 2025 to support environmentally friendly measures, promote renewable energy sources such as pellets and improve the energy efficiency of buildings. These changes are part of the country’s broader energy transition strategy. We encourage you to make use of the support available and switch your heating to environmentally friendly biofuel!