Child Tax Relief in Poland for Sole Proprietorships (2026) — How Much to Deduct and How to File

The deduction is 1 111,04 zł per child per year (92,67 zł monthly). Income limit for one parent: 150 000 zł per year (with joint custody — combined 300 000 zł).

Children with disabilities

The deduction limit is higher — up to 2 222,40 zł for a child with a disability (with a disability certificate).

Who can claim the relief?

The family relief is available to anyone who:

• Has a biological, adopted, foster, or dependent child
• The child is under 18 or studying (up to 25)
• Pays income tax

Income limit

The income limit is 150 000 zł per year per parent. Above that — the relief does not apply. With joint custody — the limit applies to each parent separately.

Child relief under different tax forms

Tax scale (PIT-36 or PIT-37)

Simplest situation: you deduct 1 111,04 zł from your tax. You enter it in PIT-O (declaration of deductions).

Flat tax (PIT-36L)

You deduct 1 111,04 zł from your tax. You enter it in PIT-36L.

Lump-sum tax (ryczałt) (PIT-28)

Under lump-sum tax (ryczałt) the relief works differently: you deduct 1/6 of the relief amount from revenue (not from tax). So:

• 1 111,04 ÷ 6 = 185,17 zł from revenue per child
• Lump-sum rate 8.5% → savings of ~15,74 zł in tax monthly

Not much, but still something — especially with multiple children.

PIT-O — how to file

PIT-O (PIT/O) is the attachment in which you declare your deductions. You submit it together with your annual tax return.

What you enter:

• Child's full name
• Child's PESEL number
• Date of birth
• Period of care (full year / part of year)
• Whether the child has a disability

Deadline: with your annual PIT (by April 30)

Joint custody — settlement after divorce

With shared custody (joint custody) the relief is split equally between parents:

• Each deducts 555,52 zł (half of 1 111,04 zł)
• Income limit applies to each separately (150 000 zł)

If one parent doesn't want to claim it — the other can deduct the full amount (provided they contribute the appropriate amount toward the child).

Child relief vs. health insurance contribution

Under the tax scale (PIT) you have an additional relief: PIT-2. You can reduce your tax by 300 zł monthly (3 600 zł per year) — but this is a different relief from the family relief.

PIT-2 is a relief for working people, not for children. But you can use both at the same time.

Pitfalls and most common mistakes

1. Not filing PIT-O

The relief is not automatic. If you don't file PIT-O with your annual PIT — you won't receive it.

2. Exceeding the income limit

If your income exceeded 150 000 zł — the relief does not apply. But you can transfer it to your spouse (if their income is lower).

3. Wrong amount under lump-sum tax (ryczałt)

Under lump-sum tax (ryczałt) you deduct 1/6 of the relief from revenue (185,17 zł), not the full relief from tax (1 111,04 zł). Common mistake.

4. Forgetting about a disabled child

For children with a disability certificate the limit is 2× higher. Check that you're deducting the right amount.

5. Joint custody — wrong splitting

If you don't have an agreement with the other parent — the relief is split automatically and equally. You cannot deduct 100% if you don't have sole custody.

FAQ

Can I claim the child relief for an adult child?

Yes, if the child is studying (up to 25) and doesn't earn income above the tax-free amount.

Does the relief apply under lump-sum tax (ryczałt)?

Yes, but as a deduction from revenue (1/6 of the amount), not from tax.

What if my child works?

If the child earns more than 12× the minimum wage (57 672 zł in 2026) — the relief does not apply.

Can I claim the relief from previous years?

Yes. You can file a PIT correction for the last 5 years.

Can spouses claim the relief separately?

Yes. Each deducts half (joint custody) or the full amount (if raising the child alone).

Need help with tax reliefs?

I provide bookkeeping for sole proprietorships (JDG) with full tax optimization — family relief, individual retirement account (IKZE), tax-free amount, lump-sum tax (ryczałt) vs. tax scale. From 49 zł + VAT per month.

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Note: Family relief: 1 111,04 zł/child/year, income limit 150 000 zł. Under lump-sum tax (ryczałt): 1/6 of the amount from revenue. Before making a decision, consult an accountant.