The growing popularity of crowdfunding platforms, both international (e.g., Patreon) and Polish (e.g., Patronite or BuyCoffee), raises questions about the legal and tax qualification of voluntary payments made to creators. A key issue is whether such payments can be considered donations under civil and tax law, subject to the inheritance and donation tax.
Position of the Tax Authority
In a recent individual tax ruling issued by the Director of the National Tax Information Office on 9 September 2025 (No. 0111-KDIB2-3.4015.172.2022.12.BD), following reconsideration after a judgment of the Supreme Administrative Court, the authority held that, in principle, payments from patrons do not qualify as donations within the meaning of civil law provisions and, therefore, are not subject to inheritance and donation tax.
Applicant’s Question – Case Study
The applicant, who runs a business involving online course sales and consulting services, created a profile on a crowdfunding platform that allows recipients to provide voluntary financial support in the form of regular monthly payments, known as “patronage.” In return for certain support thresholds, symbolic tokens of appreciation were offered, such as a certificate, a tin foil hat, or the patron’s name displayed on the website.
The taxpayer requested an individual interpretation to confirm that these payments should be treated as donations and taxed under the inheritance and donation tax. The applicant argued that the voluntary nature and lack of a market-value equivalent justified classifying the payments as donations.
Position of the Interpretive Authority
The Director of the National Tax Information Office stated that payments that can be attributed to a specific patron may be considered donations, whereas anonymous payments do not constitute donations and are not subject to the inheritance and donation tax.
The authority emphasized that for a donation to exist, there must be a real legal relationship between the donor and the recipient. A payment made anonymously, in a way that prevents identification of the donor, does not meet this condition. The anonymity of the payment excludes the application of inheritance and donation tax regulations.
When a Crowdfunding Payment Can Be Considered a Donation
According to Article 888 of the Civil Code, a donation is a contract under which the donor undertakes to provide a gratuitous benefit at the expense of their property, and the donee accepts that benefit. In practice, this means that the following conditions must be jointly met:
- the donor must be identifiable;
- the transfer of funds must be voluntary and free of charge;
- the recipient must accept the benefit.
Payments from patrons meet these criteria only if they can be attributed to a specific, identifiable supporter. Symbolic tokens of appreciation do not constitute consideration that would negate the gratuitous nature of the transaction.
However, payments that cannot be attributed to a specific person (e.g., due to lack of identifying information) do not qualify as donations. In such cases, the funds should be treated as income subject to personal income tax.
Taxation Rules and Creator’s Obligations
Identified payments made by known donors may be subject to inheritance and donation tax, the rate of which depends in particular on the donor’s classification into a specific tax group. For unrelated persons (Group III taxpayers), which includes most patrons, the tax-free threshold is PLN 4,902 over a five-year period (taking into account all donations from the same person within that period). A donation below this threshold only requires notification, while any amount exceeding the threshold is taxable.
The creator, as the recipient, must report the receipt of the donation to the competent tax office for their place of residence using the SD-3 form, within one month from the date the funds are actually received.
Summary
Payments made by patrons to individuals may be subject to inheritance and donation tax or income tax, depending, among other things, on whether the donor can be identified.
Creators using crowdfunding platforms should keep accurate records of all payments and analyze their legal and tax nature in each case to ensure proper tax settlement.
