podatki.gov.pl - Tax reliefs and deductions

Questions and answers

Tax reliefs and deductions

Number of results : 48

I live in Poland and I am a Polish tax resident. During the holidays, I earned income from work in the Netherlands. Am I entitled to claim the abolition relief?

Yes. You can claim the abolition relief in your annual tax return, but the deduction under this relief cannot exceed PLN 1,360.

I am a person with a disability and I purchase medicines. I spend approximately PLN 200 per month, but I have several invoices for this. Can I claim a deduction under the rehabilitation relief?

Yes. You can deduct the excess amount spent over PLN 100 per month. For example, if you have three invoices: for PLN 70, PLN 90, and PLN 80, you spent PLN 240 in total for the month, and you can deduct PLN 140.

Is the 13th old-age pension included in the income of a person with a disability, when calculating the amount for the rehabilitation relief?

No. When calculating the income of a person with a disability to determine whether they are financially dependent on another close person, neither the 13^th nor the 14^th pension is taken into account. Income calculated for this purpose does not include either:

maintenance payments for children,
supplementary benefits,
attendance allowance.

For 2024, the income limit used to determine whether a given person is financially dependent on another person is PLN 21,371.52 (twelve times the monthly social pension for 2024, i.e. PLN 1,780.96).

I have an adult child who is studying and working under an employment contract. All income of my child is fully exempt under the youth relief. The child’s income exceeded PLN 22,000. Is such a child eligible for the family relief?

No. Revenue exempt from tax under the youth relief is included in the child’s income limit, which must not exceed PLN 21,371.52.

My husband’s and my combined income does not exceed PLN 112,000, and we are raising one child. We will file separate tax returns. Does the family relief have a shared limit of PLN 112,000, or does each of us have a limit of PLN 56,000 since we are not filing jointly?

For each of you to claim the family relief, your combined income for the fiscal year must not exceed PLN 112,000. The PLN 56,000 limit applies to taxpayers who are not married.

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