Agricultural taxpayers can now donate 1.5% of their tax to the newly approved National Union of Farmers, Agricultural Circles and Organizations for 2026, with applications due by 15 November 2026—but only if they've paid their full tax obligation.
Poland’s Ministry of Finance announced on 4 March 2026 that under the Agricultural Tax Act, natural persons and agricultural production cooperatives paying this tax may allocate 1.5% of their agricultural tax to eligible organisations listed by the Minister of Agriculture and Rural Development.
For 2026, the National Union of Farmers, Agricultural Circles and Organizations has been added to the approved list. Taxpayers can direct their 1.5% contribution to this organisation, along with trade unions of individual farmers and audit unions of agricultural production cooperatives.
Taxpayers must submit their donation application by 15 November 2026 to their local commune head, mayor, or city president.
Applications can be filed in paper form at the office, by mail, or electronically through the tax authority’s digital platform. Only those who have paid their full agricultural tax for the year qualify for this donation option.
