Heat pump subsidies in 2026: Czyste Powietrze, Moje Ciepło and the tax relief

As of 22 September 2026. Rules change several times a year, so check the current terms on the websites at the end before applying.

Most conversations about subsidies start with "how much will I get?", when they should start with "which programme do I qualify for?". For a single-family house in 2026 there are three kinds of support that matter. Each one is for a different situation.

Czyste Powietrze: existing houses

A programme run by NFOŚiGW, the national environmental fund, for owners of existing single-family houses who are replacing an old heat source and often insulating the building at the same time.

Support levels

There are three levels, depending on income:

• basic: up to 40% of eligible costs, for people with an annual income of up to PLN 135,000,
• increased: up to 70% of eligible costs,
• highest: up to 100% of eligible costs.

The thresholds for the increased and highest levels are based on income per person in the household. Exact amounts and the caps for individual items are in the current programme rules. They have changed several times, so I do not copy them here.

What is mandatory

• An energy audit of the building before work starts, plus an energy performance certificate.
• Equipment and materials from the ZUM list (the green equipment and materials list run by IOŚ-PIB). A heat pump that is not on the list gets no grant.
• Decommissioning the old solid fuel boiler, if that is what is being replaced.

The programme works through operators. An operator guides you through the application and checks your documents. Before you sign anything, find out who the operator is for your area and which route applies to you.

Changes for applications from 20 July 2026

• Exceptions to the rule that you must have owned the house for three years. They do not cover every situation, so if you have owned the house for less than three years, check the exact list in the rules.
• An extra 10% towards selected insulation work.
• 180 days instead of 120 to settle the work under the pre-financing route.
• After 2026 the only electric heat source the programme will support is a heat pump.

The programme does not fund gas boilers. If you were hoping for a grant towards gas, that route is closed.

Moje Ciepło: new houses

A programme for owners of new single-family houses that have a heat pump from the start.

• Up to 30% of eligible costs, or up to 45% for families holding the Large Family Card (Karta Dużej Rodziny).
• A maximum of PLN 21,000. The top amount is for ground source heat pumps. Limits for air-to-water units are lower.
• The programme budget is PLN 600 million.
• On 16 September 2026 the application window was extended: applications can now be submitted until 26 February 2027 instead of 31 December 2026, or until the money runs out.

The programme also has requirements for the building's energy performance and the unit's specification. Check them in the rules before you sign a contract for a heat pump in a new house.

Thermal retrofit tax relief

This is not a grant but a deduction from income in your PIT (personal income tax) return. It applies to single-family houses you own or co-own.

• The limit is PLN 53,000 per taxpayer. If a house has two co-owners, for example a married couple, each has their own limit.
• Heat pumps and heat recovery ventilation are on the list of deductible expenses.
• Invoices must be made out to the person claiming the deduction.

Can you combine programmes and the relief?

There are rules on combining them and you need to check them before applying. The rule that matters most in practice: you cannot deduct the part of the cost covered by a grant. If a heat pump cost PLN 50,000 and the grant covered PLN 35,000, you can claim at most the remaining PLN 15,000 in your tax return. If you claim the relief first and receive the grant later, you have to account for it in the following year's return.

Czyste Powietrze and Moje Ciepło are for different buildings, existing and new, so in practice they rarely meet in the same house.

The most common mistakes

These problems come up again and again in applications brought to us after a rejection:

1. Equipment not on the ZUM list. Someone bought a heat pump on offer. The model name matches, but that version or output is not listed. We check the exact model, not just the series.
2. Contract or work before the application. In programmes where the application date matters, costs incurred earlier may not be accepted. Apply first, sign the installation contract after.
3. No audit before work starts. Czyste Powietrze requires the audit, and it has to be done before any work begins.
4. Gaps in the settlement documents. Invoices without itemised lines, no handover protocol, no proof that the old boiler was decommissioned.
5. Counting on the figure from an advert. The maximum grant is a maximum, not what everyone gets. The amount depends on your income level, eligible costs and the caps for each item.

Summary table

How we help

When Bielak & Sowa installs a heat pump or heat recovery ventilation, help with the application is part of the job. We check which programme you qualify for, choose a unit from the ZUM list, put together the settlement documents and keep the steps in the right order. The decision on the grant, though, is always made by the programme operator, not the installer. If someone promises you a grant "for sure", be careful.