In tax settlements for 2022, the amounts of payment to the individual pension security account (IKZE) are deducted from the tax base. The amount of the IKZE limit in 2022 is 7,106.40 PLN.

Who benefits from the deduction?

The deduction can be used by taxpayers who pay taxes by:

  • On general rules according to the tax scale (PIT-37 and PIT-36);
  • A registered lump sum (PIT-28) and;
  • Linearly with the use of 19% tax (PIT-36L).



Only the IKZE contribution paid in a given year is subject to deduction. The contribution due but not paid does not entitle to deduction. The basis for the settlement of the relief will be proof of payments to IKZE from 2022, indicating who, to whom, how much and for what. The proof should also include the date of payment, which will allow you to establish the right to a deduction in a given year. The lack of proof makes it impossible to use the deduction.


Deduction limit

Payments made to IKZE in a calendar year may not exceed the amount corresponding to 1.2 times the average of monthly salary forecast in the national economy for a given year specified in the Budget Act or the Budget Provisional Act, in their drafts, if the relevant acts have not been adopted. The amount of the IKZE limit in 2022 is 7,106.40 PLN.

In 2022 an IKZE for the self-employed is with a contribution limit of PLN 10,659.60 (in 2021 - PLN 9,466.20).

Is the joint settlement with the spouse entitled to a relief for two IKZE accounts?

Each of the spouses, having an IKZE account, may deduct the amounts of contributions from the tax base, even if the marriage is settled jointly. However, it is not possible to transfer to the other spouse your part of the amount of IKZE to be deducted.


PwC Comment

If payments to IKZE were/ will be made later this year, they may significantly affect the possibility of reducing the basis for calculating the tax liability and this limit the amount of PIT for 2022.

It is also worth noting that in 2023 the limit of payments to IKZE for taxpayers will be 8,322 PLN. However, from 2023, entrepreneurs within the meaning of the Act on the social insurance system, will have the right to a separate limit and in their case the amount of contributions to IKZE allowing for the maximum deduction will be 12,483 PLN. Therefore, for people running a non-agricultural business, as well as creators and artists, or partners of a sole proprietorship limited liability company and partners of a general partnership, limited partnership or partnership, this form of saving for retirement may turn out to be more interesting.