21. Is there a limit on in-kind donations to political parties?

4. The total sum of payments from a natural person to a political party, excluding membership fees [...], and payments to the Election Fund of a political party may not exceed one year, 15 times the minimum wage, established on the basis of separate regulations, in force on the day preceding payment.

4a. The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4 and 4a, Law on Political Parties,1997 (consolidated text 2018)

The maximum in-kind donation for a political party is 15 times the minimum wage from Polish citizens having permanent residence in the Republic of Poland per year. The maximum donation amount in 2020 is PLN 39,000 (approx. EUR 9,000).