SUBSIDIES FOR WINDOW AND DOOR JOINERY

In this section we would like to introduce you to the current opportunities to obtain financing for newly purchased pvc and aluminum window and door frames. Current recommended programs:

ec43

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CLEAN AIR 3.0 PROGRAM
MODERNIZATION RELIEF

If you have any questions regarding these programs, please contact our sales department. - CONTACT

Replacing windows is undoubtedly one of the important elements of thermal modernization measures, which can effectively reduce energy losses in buildings while increasing the comfort of the home. Unfortunately, it is also often a considerable expense. Fortunately, it is possible to obtain a subsidy for the replacement of windows and doors. See how to get a subsidy through the "Clean Air" program.
Clean air program - target
The Clean Air Program aims to improve air quality and reduce greenhouse gas emissions by replacing heat sources and improving the energy efficiency of residential buildings. The program's budget is PLN 103 billion. Applications for funding will be submitted until 31.12.2027, and disbursement of funds is assumed until 30.09.2029. It is designed to improve energy efficiency by changing heating methods to more environmentally friendly ones and through thermal insulation. The program includes modernization measures concerning single-family residential buildings - Detached or semi-detached, terraced or group housing. It covers work in buildings put into operation.
Clean Air 3.0 program, a new iteration from January 2023.
The new iteration of the Clean Air 3.0 program places greater emphasis on improving the energy efficiency of buildings, an important element of which is, among other things, replacing windows and doors, as well as insulating buildings. It is in the case of comprehensive thermal modernization, preceded by an energy audit, that one can apply for higher levels of financing. One of the most important changes under the Clean Air 3.0 Program is, in particular Higher subsidy amounts and new income thresholds.
Who can apply for funding under the Clean Air Project?
To be eligible for Clean Air funding, you must meet the following requirements two basic conditionsi:
  1. The program is addressed to natural persons who are owners or co-owners of a single-family residential building or a separate dwelling in a single-family building with a separate land and mortgage register
    • Owners of several single-family houses can apply for a subsidy for each of them
    • There is no condition of residence or registration in the house
    • Subsidized homes under construction are not covered by the program
2. income thresholds that qualify for funding
  • Basic funding level - Income threshold of 135 thousand zloty/year
  • Increased level of funding - income threshold:
    • in a multi-person household PLN 1,894
    • in a one-person household PLN 2,651
  • Highest level of funding - income threshold:
    • in a multi-person household PLN 1,090 per person
    • In a single-person household, PLN 1,526.
What is the maximum subsidy under the Clean Air Program?
The maximum levels of possible funding depend on the income thresholds for which the applicant qualifies, and are respectively:
  • PLN 66 thousand for the basic level of funding
  • 99 thousand zlotys for an increased level of funding
  • 135 thousand zlotys for the highest level of funding
What can you get funding for and in what amount?
Under the Clean Air program, individual equipment and services have different maximum subsidy amounts and subsidy intensities. However, the amount of individual items cannot exceed the maximum subsidy levels. The maximum subsidies for selected cost categories are presented in the table below (the amounts given are NET AMOUNTS)
Comprehensive thermo-modernization with energy audit
The condition for receiving a grant for comprehensive thermal modernization is to conduct an energy audit. A subsidy of PLN 1,200 can be obtained for performing an energy audit, and this amount is not included in the overall subsidy level.
Is it possible to get funding only for thermal modernization (window replacement, building insulation, etc.)?
The new Clean Air 3.0 allows thermomodernization without replacing the heat source. Thermomodernization can be partial, such as window replacement, or comprehensive. Comprehensive thermomodernization is expected to guarantee a reduction in usable energy (EU) consumption for heating the building: to a value of no more than 80 kWh/(m2-yr), or. by a minimum of 40%.
What conditions must be met when applying only for a grant for thermal upgrading work?
To apply for funding only for thermal upgrading work, e.g. window replacement, home insulation, door replacement, it is necessary to meet the following conditions:
  • The construction permit for the house should be issued before January 1, 2014.
  • the building must be equipped with a heat source other than solid fuel or a solid fuel heat source meeting the minimum requirements of class 5 according to the standard carrying the European standard EN 303-5
How much funding can be obtained for window replacement as part of thermal upgrading under the Clean Air Program?
For the costs associated with replacing windows, doors, or insulating partitions there are no specific amount limits. Instead, intensity was defined, understood as % of net costs incurred that can be subsidized. Subsidy levels for replacement of windows, doors and gates according to income thresholds
Which windows meet the requirements of the Clean Air program?
In order to receive funding for woodwork replacement under the "Clean Air" program, windows and doors must meet the requirements under the Ministry of Transport, Construction and Maritime Economy's regulation on Technical Conditions in force from December 31, 2020. This means that maximum values of the heat transfer coefficient may not exceed on a case-by-case basis:
  • Windows / balcony doors - 0.90 [W/(m2K)]
  • Skylight windows - 1.10 [W/(m2K)]
  • Exterior doors - 1.30 [W/(m2K)]
  • Doors/gates in heated garages - 1.30 [W/(m2K)].
Is it possible to get a grant to replace windows in a multifamily building?
For owners of apartments in multi-family buildings, there is an opportunity to apply for a subsidy for window replacement under the Warm Housing program (details of the program at: https://czystepowietrze.gov.pl/cieple-mieszkanie/ ). Depending on the amount of income, three levels of subsidies and subsidy intensities are specified: For owners of apartments in multi-family buildings, it is possible to apply for window replacement subsidies under the Ciepłe Mieszkanie program (program details at ). Depending on the amount of income, three levels of subsidies and subsidy intensities have been determined:
  • Up to 30% of eligible costs, not more than PLN 15,000 - at the basic level
  • Up to 60% of eligible costs, not more than PLN 25,000 - at the increased level
  • Up to 90% of eligible costs, not more than PLN 37,500 thousand - at the highest level
What programs are still available for window replacement subsidies?
Another of the forms of financing for thermal modernization projects is the following thermal modernization relief. Taxpayers who own or co-own a single-family residential building can take advantage of it. The relief consists of a deduction of amounts spent on a thermal modernization project, i.e. activities aimed at, among other things, improvements that result in a reduction in the demand for energy supplied for heating and hot water and heating to residential buildings. More about the possibility of accounting for the cost of replacing windows under the thermal modernization tax credit is available on the progam subpage.
Don't have your own funds? You can benefit from refinancing your investment in the Clean Air + Program.
Generally, subsidies for investments carried out under the Clean Air Program were paid after the implementation of works that had been previously reported. Now there is an opportunity to receive pre-financing, that is, to pay the money even before the renovation begins. It will be possible to get "in advance" up to 50% of the maximum possible amount of subsidy, which will be transferred to the contractor's account so that he can begin work. Pre-financing in the Clean Air Program is available to beneficiaries of the increased and highest levels of financing. It should take up to 14 days to process the application. Then, within two weeks of the conclusion of an agreement with the beneficiary, an advance tranche will be released to the contractor's account, or 50 percent of the awarded grant value as part of his remuneration. Once the entire project has been completed, the owner of the renovated single-family home will submit a final payment application, including a final invoice, an acceptance report that will document the completion of all the work, and confirmation of payment of the beneficiary's own contribution. Consideration of the payment application by the territorially competent provincial environmental protection and water management fund, along with payment of the remaining grant money, should take place within 30 days from the date of submission of the document by the beneficiary.
How to apply for pre-financing?
The documents will have to be submitted only through the NFOŚiGW's Grant Application Generator (GWD) - with the option of signing the application electronically with a trusted profile, or, in the absence of such a signature, after the electronic version of the application has been uploaded, printing the form, signing it manually and sending it by mail or forwarding it through the information and consultation center in the municipality.
Where and when should applications be submitted?
  • Applications for funding can be submitted from 2018 until the end of 2027 at local Provincial Environmental and Water Management Funds and online (see details at website).
  • Application for participation in the project can be found at local branches of the WFOŚiGW and downloadable from their websites. To view the required documentation CLICK: DOCUMENTATION REQUIRED UNDER THE CLEAN AIR PROGRAM
  • The subsidies will be paid until 30.09.2029.
How to apply for funding?
The most convenient way to apply to the Clean Air program is to submit an application online. You can find sample instructions for filling out an application to the Clean Air program: INSTRUCTIONS FOR COMPLETING THE APPLICATION TO THE CLEAN AIR PROGRAM:
Useful links:
https://czystepowietrze.gov.pl/czyste-powietrze/

https://portal.wfosigw.pl/strona-glowna-programu

https://czystepowietrze.gov.pl/
We can deduct as much as PLN 53,000 from our taxes with the thermal rehabilitation tax credit

Another form of financing thermal modernization projects is the thermal modernization tax credit. It may be used by taxpayers who are owners or co-owners of a single-family residential building. The condition is that the thermal modernization project in this building is completed within 3 consecutive years, counting from the end of the tax year in which the first expense was incurred.

How does the thermal modernization relief work?

The relief consists in deducting from the tax base (income - in the case of a flat tax) the expenses incurred for the implementation of a thermal modernization project in a single-family residential building. It is important that the expenses be documented by an invoice issued by a taxpayer of goods and services tax who is not exempt from this tax;

The deduction is made in a return filed for the tax year in which the expenses were incurred. The amount of the deduction not covered by the taxpayer's annual income is deductible in subsequent years, but for no more than 6 years, counting from the end of the tax year in which the first expense was incurred.

Who is eligible for the thermal modernization tax credit?

The right to deduct covers expenses for the implementation of a thermal modernization project only in a single-family residential building, that is, a detached building or a semi-detached, terraced or group building, used to meet residential needs, structurally constituting an independent whole, in which it is allowed to separate no more than two residential units or one residential unit and a commercial unit with a total area not exceeding 30% of the total area of the building.

IMPORTANT: The relief is only available if the property is being renovated. When building a new house, unfortunately, you can't take advantage of the relief. Unfortunately, for the time being, owners of apartments in blocks of apartments will also not benefit from the relief.
How much can be deducted?

The relief limit is not tied to one investment or one thermal modernization project, but rather is specified for a particular taxpayer, regardless of the number of thermomodernization investments. The amount of the deduction may not exceed PLN 53,000 for all thermal modernization projects carried out in individual buildings of which the taxpayer is the owner or co-owner.

Married taxpayers should know that This limit applies to each spouse separately, That is, each of them is entitled to a maximum deduction of PLN 53,000.

The Ministry of Finance has compiled a series of detailed examples and explanations of settlements under the thermal rehabilitation tax credit: Tax clarification thermal modernization relief after consultation.

What can be deducted under the relief? Replacement of windows as part of thermal modernization work.

The relief consists of a deduction of amounts spent on a thermal modernization project, i.e. activities aimed at, among other things, improvements that result in a reduction in the demand for energy supplied for heating and hot water and heating to residential buildings. The measure also includes the purchase of windows and exterior and balcony doors with replacement services.

The Ministry of Investment and Development has compiled a list of construction materials, equipment and services related to the implementation of thermal modernization projects. The list includes, among others:

  • Window and door woodwork, including windows, Slope windows with mounting systems, balcony doors, garage doors, non-openable transparent surfaces;
  • Replacement of exterior woodwork such as: windows, slope windows, balcony doors, exterior doors, garage doors, non-openable transparent surfaces;

Expenses that have not been financed (subsidized) from the National Environmental Protection and Water Management Fund, provincial environmental protection and water management funds or reimbursed to the taxpayer in any form are deductible.

Subsidies under the Clean Air Program and the thermal upgrading credit

In accordance with Appendix No. 1 to the Clean Air Priority Program, grants under the Clean Air Program can be combined with the thermo-modernization tax credit. In such a case, the benefits obtained by the Beneficiary from both financial mechanisms are complementary.

The subsidy and the rebate are independent instruments to support thermal upgrading projects.

In the case of obtaining benefits jointly from the Clean Air Program subsidy and the thermal rehabilitation tax credit, expenses financed or subsidized by the subsidy or otherwise reimbursed to the taxpayer from public funds are not deductible under the credit, but only that part of them that was not subsidized.

CLEAN AIR PROGRAMTHERMAL MODERNIZATION RELIEF
  • The subsidy can be obtained for multiple buildings / dwellings with a separate land register, subject to a subsidy limit for each
  • There is one deduction of up to PLN 53,000 per taxpayer regardless of the number of properties owned
  • There is a subsidy limit for a building / dwelling with a separate land register regardless of the number of its co-owners
  • As part of his deduction, each of the co-owners of the building / premises in question may benefit separately
  • For billing purposes, VAT invoices are acceptable, as well as named bills issued to the Beneficiary. Expenses may be incurred up to 30 months from the date of submission of the grant application
  • In order to deduct expenses in your annual PIT return, you must have VAT invoices issued only by non-exempt entities
  • The subsidy can be obtained for multiple buildings / dwellings with separate land registry with a limit for each of them
  • The subsidy can be obtained for multiple buildings / dwellings with separate land registry with a limit for each of them
 
  • The beneficiary may settle expenses incurred during 3 consecutive years, counting from the end of the fiscal year in which the first expense was incurred

Important information in one place

  • Taxpayers who account for their income according to the tax scale (rates of 17% and 32%) or according to the uniform 19% tax rate, as well as those who pay a lump sum on registered income (so-called lump sum taxpayers), have the opportunity to deduct the allowance.
  • The deduction of the allowance is made in the tax return filed for the tax year in which the renovation expenses for thermal rehabilitation were incurred, or "the amount of the deduction not covered by the taxpayer's annual income is deductible in subsequent years, but for no more than six years, counting from the end of the tax year in which the first expense was incurred."
  • The amount of the relief may not exceed PLN 53,000 for a taxpayer who owns or co-owns a residential house, regardless of the number of thermal modernization projects he carries out.

Useful links:

https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-termomodernizacyjna/