Photovoltaics and Heat Pumps with Subsidies: What Really Works, Net-Billing, and Sales Traps (2026)

Photovoltaics and heat pumps are today the most popular modernization duo for Polish homes – and at the same time a minefield: subsidy programs change the rules every year, sales agents sell "100% subsidies," and online guides describe settlement systems that are no longer in effect. This guide clarifies the current state: which subsidies are actually open and how much they provide, how net-billing works after changes, what VAT and tax relief you are entitled to, what formalities are required for installation – and how not to be misled when signing a contract. Also for homeowners in Poland living abroad.

Last verification: July 21, 2026. Informational material – not investment advice or energy consulting. Calls for applications and program budgets change dynamically; confirm conditions on official program websites before signing a contract.

In Brief

Subsidy Map – What is Open (Status: July 2026)

• Niches worth checking: RES grant from BGK for communities and cooperatives (50% of net costs, applications until 31.08.2026 – model "tenant prosumer") and Energy for the Countryside for farmers (next call announced for Q4 2026 – no call in July).
• Combination principle: subsidy + relief = yes, but with relief you only deduct expenses not covered by the subsidy (art. 26h sec. 5 of the PIT Act). For a large investment, this is still a powerful package.

Net-Billing – How You Will Actually Settle Electricity from the Roof

• Who: anyone who connected to the grid from April 1, 2022 (Renewable Energy Sources Act, art. 4 et seq.; t.j. Dz.U. 2024 poz. 1361 with amendment Dz.U. 2024 poz. 1847). The right to the system lasts for 15 years.
• Valuation of excess: installations launched by 30.06.2024 – monthly price RCEm; from 1.07.2024 – hourly price RCE (in case of negative prices, zero is assumed). "Old" net-billers can switch to hourly RCE by declaration – irreversibly.
• Prosumers' deposit: the value of excess feeds the deposit (from 1.02.2025 multiplied by 1.23 for everyone) and reduces your bills for active energy; funds last 12 months, then the overpayment is refunded at 20% (RCEm) or 30% (hourly RCE) of the energy value for that month, and the rest is lost.
• Old discounts (net-metering 1:0.8 / 1:0.7) – only for prosumers before April 2022, for 15 years; switching to net-billing is voluntary and one-way.
• Practical conclusion: in net-billing, self-consumption earns (storage, controlling the pump/boiler, charging in sunlight), not "pushing" excess into the grid.

Taxes: VAT and Relief

• VAT 8% covers the supply with installation of photovoltaic systems and heat pumps carried out under the social housing program (house up to 300 m², apartment up to 150 m²) – and this also directly applies to micro-installations outside the building structure (on the ground, garage), as long as it is functionally related to the residential building (art. 41 sec. 12a of the VAT Act).
• Thermal modernization relief: you deduct from income expenses from VAT invoices (from active taxpayers) up to 53,000 PLN; the current list includes, among others, photovoltaic cells with equipment and installation, heat pumps with equipment, energy and heat storage (regulation – t.j. Dz.U. 2025 poz. 1128, with changes from 1.01.2025). You must complete the project within 3 years.
• An invoice "with installation" at 8% VAT is usually more advantageous than a separate purchase of devices (23%) and separate installation – calculate the options.

Formalities – Less Than You Think

1. Building Permits: Usually Not Required

   Heat pumps, free-standing solar collectors, photovoltaic devices with a power of up to 150 kW and energy storage up to 30 kWh do not require either permission or notification (art. 29 sec. 4 point 3 lit. c of the Building Law). A PV installation with a power of above 6.5 kW requires project agreement with a fire safety expert and notification to the State Fire Service – along with an installation plan for rescue teams.

2. Notification of Micro-Installation to the Network Operator

   A micro-installation (up to 50 kW) is connected by notification to the DSO – the operator has 30 days to connect, installs a bidirectional meter at their own cost and does not charge a connection fee (art. 7 sec. 8 and 8d⁴–8d⁷ of the Energy Law). The installer usually submits the notification for you.

3. Subsidies: Application Before or After?

   Clean Air allows you to settle costs from the date specified in the program (check your path – subsidy with pre-financing requires a contract with the contractor through the operator); My Electricity settles installations connected during the eligibility period. Always read the recruitment regulations before signing a contract with the contractor.

4. Document Everything

   Contract, acceptance protocol, invoices, DSO notification, device certificates (ZUM list) – a complete set needed for subsidies, relief, and guarantees.

Heat Pump: What to Watch Out for When Choosing

• Power selection for the building after thermal modernization – an oversized pump cycles and wears out faster; an energy audit (subsidized in Clean Air) is not bureaucracy, but a savings project.
• ZUM List: in Clean Air, you will only receive funding for devices listed on the list of green devices and materials (lista-zum.ios.edu.pl) – a requirement introduced after a wave of "no-name" imports.
• Tariff and labor costs: an air-water pump in the Polish climate realistically achieves a SCOP of about 3–4; calculate the cost of kWh of heat at your tariff (G12w/G13 help) instead of believing in "heating for free".
• The upper source matters: best results with underfloor/low-temperature heating; with old radiators, demand calculations, not assurances.
• Consider energy storage for PV – it increases self-consumption (also for the pump's needs) and is subsidized and deductible.

How Not to Be Misled – Red Flags

• "Subsidy only today" / "government program 100%" – programs have regulations and deadlines, not "windows with the sales agent." Names alarmingly similar to government ones are a classic of scammers.
• Contract signed at home under pressure – you have 14 days to withdraw (30 if the visit was unannounced), and lack of instruction extends the deadline even beyond a year. Use it if you have doubts.
• Hidden credit – "0% installments" can be a credit agreement with a commission; read what you sign and demand the APR in writing.
• Price 2–3× the market – compare at least three offers with similar specifications (power, inverter, storage, brand from the ZUM list).
• Promise "bills = 0 PLN" – physically untrue in net-billing; an honest contractor will show a simulation with self-consumption, not a slogan.
• Check the company: KRS/CEIDG, reviews, implementations; report problems to the consumer ombudsman and UOKiK.

Home in Poland, Owner Abroad

• Subsidies require being the owner/co-owner of the house (Clean Air: min. 3 years) and are settled on Polish documents – formalities can be handled by an attorney.
• Thermal modernization relief applies when you pay Polish PIT (e.g., from rental in Poland settled on a lump sum, the relief will not apply – it is deducted from income taxed on a scale/flat rate; a non-resident without Polish income on a scale will not benefit). Plan who in the family will deduct.
• Net-billing requires a comprehensive contract for the house – organize the meter and contract with the supplier before installation; excess settles itself, but it is worth monitoring the deposit in e-BOK.
• Remote supervision: choose a contractor who reports with photos and an inverter with an app – faults can be seen from the other side of the world.

Common Mistakes

• Signing a contract before checking the recruitment regulations and the ZUM list.
• Oversized PV installation "for the future" – in net-billing, you sell excess cheaply; a smaller system + storage is better.
• Heat pump without an audit in an uninsulated house – bills can be disappointing.
• Settling relief from the gross amount of the subsidy – you only deduct your own contribution.
• No fire safety agreement for installation > 6.5 kW.
• Belief in "old rules" of discounts – they only apply to prosumers before April 2022.
• One offer, no comparison – the most expensive mistake on this list.

Frequently Asked Questions

Will I get a subsidy for photovoltaics alone without replacing the boiler?

Currently, realistically no: My Electricity is closed, and in Clean Air, PV is funded only as an accompanying element to the replacement of an inefficient heating source. The thermal modernization relief remains – deducting PV costs from income – and (for installation owners) a subsidy for energy storage in the call planned for Q3 2026.

I have panels from 2021 under the old rules. Will anything change for me?

No – the discount system (net-metering) applies to you for 15 years from the first introduction of energy. You can only switch to net-billing voluntarily (an irreversible move – think twice).

How much does installation realistically cost in 2026?

According to the report from the Institute of Renewable Energy "The Photovoltaic Market in Poland 2025," the average micro-installation of about 10 kW cost about 29,000 PLN gross (about 2,800 PLN/kWp) – before reliefs and subsidies. Air-water heat pumps with installation are estimated to cost several tens of thousands of PLN depending on power and scope of work (market estimates, July 2026). Always compare at least three offers with the same specifications.

Does the heat pump have to be on the ZUM list?

In Clean Air – yes (without entry, you will not receive a subsidy). Outside of the subsidy, the list is still a good quality filter – entry requires confirmation of parameters.

Can I combine Clean Air, My Electricity, and relief?

You cannot combine NFOŚiGW programs for the same scope (PV you take from one), but subsidy + thermal modernization relief for your own contribution is a standard, legal package. Just make sure not to deduct expenses covered by the subsidy.

I live in the USA, and my house in Poland is empty. Is it worth it at all?

With low self-consumption – rarely: net-billing rewards self-consumption, and an empty house has none. Reasonable scenarios: rented house (electricity for tenants), heat pump protecting the house from moisture in winter, or installation planned for a return to Poland.

Fact-Check Summary

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