Poland operates several co-financing mechanisms for residential photovoltaic installations, drawing on national public funds and European Union structural funds. The most significant programs in 2024–2026 are Mój Prąd (currently in its fifth edition), Czyste Powietrze (Clean Air), and the KPO-funded subsidy stream. Each program has distinct eligibility criteria, subsidy amounts, and application channels. This article summarises the key parameters based on official program documentation.
Mój Prąd 5.0
Mój Prąd (My Power) is a national program administered by the National Fund for Environmental Protection and Water Management (NFOŚiGW). It is the primary grant instrument for residential PV installations in Poland. The fifth edition (Mój Prąd 5.0) began accepting applications in 2023 and extended into 2025, subject to funding availability.
Subsidy amounts
- PV installation only: Up to PLN 6,000 (covering up to 50% of eligible costs)
- PV + Heat Pump: Up to PLN 28,000
- PV + Energy Storage: Up to PLN 16,000
- PV + Heat Pump + Energy Storage: Up to PLN 58,000
The maximum subsidy rate is 30% of documented eligible costs for PV alone, rising with additional components. Subsidies are non-repayable and are paid after the installation is completed and documented.
Eligibility requirements
- Applicant must be the owner or co-owner of the residential property where the installation is located
- PV system must be connected to the national grid under the net-billing scheme
- Installation must be completed by a certified installer (UDT certificate or equivalent)
- Minimum installed capacity: 2 kWp
- The installation must not have been co-financed under a previous Mój Prąd edition for the same location
Application channel
Applications are submitted electronically through the GWD portal (Portal Beneficjenta NFOŚiGW) at portal.gwd.nfosigw.gov.pl. Required documents include the installation invoice, proof of grid connection (confirmation from the DSO), the energy meter number, and a copy of the certificate of conformity issued by the installer.
Mój Prąd 5.0 at a Glance
- Administering body: NFOŚiGW
- PV-only grant: up to PLN 6,000
- Maximum package grant: up to PLN 58,000
- Maximum subsidy rate: 30%
- Application format: Online via GWD portal
- Processing time: Typically 30–90 days
Czyste Powietrze (Clean Air Program)
Czyste Powietrze is a broader program targeting home energy efficiency and emission reduction. It covers boiler replacement, thermal insulation, windows, and — crucially — photovoltaic installations as part of a comprehensive energy improvement package. It is administered jointly by the Voivodeship Funds for Environmental Protection and Water Management (WFOŚiGW) in each region and optionally through partner banks.
Subsidy tiers
Czyste Powietrze uses an income-based subsidy tier system:
- Basic tier: Annual household income up to PLN 135,000 — subsidy up to 30% of eligible PV costs, capped at PLN 6,500
- Enhanced tier: Per-capita income up to PLN 1,894/month — subsidy up to 60% of eligible costs, capped at PLN 9,000
- Highest tier: Per-capita income up to PLN 1,090/month — subsidy up to 90% of eligible costs, capped at PLN 13,500
Unlike Mój Prąd, Czyste Powietrze allows cumulation with the PIT tax relief (ulga termomodernizacyjna), which permits deduction of up to PLN 53,000 in qualifying expenditure from taxable income — subject to individual tax circumstances.
How to apply
Applications can be submitted at the regional WFOŚiGW office, online via the gov.pl portal, or through one of the approximately 1,200 participating commune (gmina) offices across Poland. Processing is handled regionally, and timelines vary by voivodeship.
KPO — National Recovery and Resilience Plan
The Krajowy Plan Odbudowy (KPO) — Poland's National Recovery and Resilience Plan — allocates funds for renewable energy development under Component B2 (Green and Sustainable Economy). A portion of these funds is channelled to residential installations via the BGK bank and designated intermediaries.
KPO residential PV loans and grants
Under KPO-supported schemes, households can access preferential loans at rates below market (typically 0–2% for qualified applicants) for PV and heat pump combinations, supplemented by partial capital redemption after installation confirmation. The exact terms have been defined through individual call announcements, and eligible installers must appear on the KPO-approved contractor register.
Cumulation and Restrictions
Polish regulations allow limited cumulation between programs:
- Mój Prąd 5.0 can be combined with the PIT termomodernizacja tax relief
- Mój Prąd 5.0 cannot be combined with Czyste Powietrze for the same eligible cost element
- EU Cohesion Fund grants and KPO grants for the same installation component are generally mutually exclusive
- Regional municipality grants (dotacje gminne) may be combinable with national programs — check with the local authority
Current program conditions and application forms are maintained on the NFOŚiGW website and the Czyste Powietrze portal. Program rules are subject to revision between call editions.
PIT Tax Relief for Thermal Modernisation (Ulga Termomodernizacyjna)
Outside of direct grants, a significant portion of Polish homeowners benefit from the thermal modernisation tax deduction introduced in 2019. This relief allows owners of single-family homes to deduct up to PLN 53,000 in qualifying expenditure (including PV panels, installation labour, and inverters) from their taxable income. The deduction can be spread across multiple tax years if the annual limit is exceeded.
This mechanism is available to PIT taxpayers using the general tax scale (skala podatkowa) or flat tax (podatek liniowy). Key conditions: the property must be an existing single-family home, and the works must be completed within 3 years of the first deduction claim.
Documentation Required Across Programs
While each program has specific requirements, the following documents are commonly required:
- VAT invoice from the installer (faktura VAT) with itemised component breakdown
- Proof of grid connection issued by the DSO
- Installer's UDT certificate or equivalent
- Certificate of conformity (Deklaracja Zgodności) for the electrical installation
- Property ownership document
- Completed application form specific to the relevant program
Sources: NFOŚiGW (National Fund for Environmental Protection and Water Management), Polish Ministry of Climate and Environment, Czyste Powietrze Program Documentation, KPO Program Assumptions (Council of Ministers, 2021).