From 2025, the thermal modernization relief will be extended to new devices, such as energy storage, heat storage and wind micro-installations. According to the draft regulation of the Minister of Development and Technology, these devices will support actions to reduce pollutant emissions.
Climate Minister Paulina Hennig-Kloska announced that citizens will be able to deduct expenses for these devices from their income, including up to PLN 53,000 per person (PLN 106,000 for a married couple) for the purchase of energy and heat storage units installed in private homes.

These changes, however, have certain consequences for people using oil and gas furnaces. The government, focusing on promoting ecological technologies, excludes the possibility of using the thermal modernization tax relief for renovations in which these sources are still used.