1.5% PIT for 2024 - where Polish donors sent their money

How big the mechanism is

The 1.5% PIT scheme lets every Polish income-tax payer redirect 1.5% of their tax bill to a chosen Public Benefit Organisation (OPP - Organizacja Pożytku Publicznego) instead of letting it flow into the state budget. For the taxpayer it costs nothing extra - the money would have left the wallet anyway. For an OPP it is the single most important source of independent funding.

The numbers for tax year 2024 (settled in spring 2025) are best read through three rankings: which organisations raised the most, which attracted the most donors, and where in the country donor activity was highest.

Top organisations by amount raised

Sorting by money raised orders OPPs from the largest to the smallest. The ranking typically diverges sharply from the donor-count ranking - a handful of organisations collect from a small but high-income donor base, while others have many small donors at lower contributions.

Top organisations by number of donors

This is the "favourites" ranking - it shows which OPPs Poles most often choose for their 1.5%. The figures here are usually hundreds of thousands or millions of donors per organisation.

Geography: where Poles donated most

Donor activity is unevenly spread across voivodeships - large urban areas concentrate both the donation amounts and the donor counts. The two rankings below break it down across all 16 voivodeships.

Geography: top cities

City-level concentration is even tighter - Warsaw, Kraków, Wrocław, Poznań, and Gdańsk regularly account for a substantial share of all 1.5% PIT redirects.

What this tells us

“The 1.5% PIT scheme captures Polish charitable awareness in its purest form - because the money would be paid as tax anyway. The choice of which OPP receives it is a genuine vote of trust and identification with a specific cause.”

• The top OPPs by amount and the top OPPs by donor count are two different lists - the first is dominated by narrow but loyal donor communities (often supporting rare diseases or single-beneficiary foundations), while the second represents mainstream causes.
• Mazowieckie voivodeship typically leads both rankings, simply through the scale of its population and the concentration of tax filings in the Warsaw metropolitan area.
• The active OPP roster in Poland currently runs to several thousand organisations; most collect relatively small amounts.

How to check an individual OPP

Before redirecting their 1.5%, a taxpayer can verify:

• Current entry on the OPP register (only organisations with valid status as of 30 November of the year preceding the tax year are eligible),
• Annual financial and activity reports (published in the OPP-NIW database),
• KRS profile - registry history, governing bodies, beneficial owners.

Use our search to look up an OPP and see its full KRS profile, financial filings, and 1.5% PIT history.