Family Tax Relief (Child Relief) in Poland 2026
Family tax relief (child relief) in PIT in Poland 2026. Children, spouse, available deductions, limits, joint settlement. A practical guide.
The family relief (ulga prorodzinna) is one of the most popular tax reliefs in Poland. It lets you deduct an amount per child from your tax — and it can significantly reduce your PIT (personal income tax).
In this guide, I explain how the family relief works in Poland in 2026.
Family relief — child tax credit in PIT
The child tax credit available to parents reduces income tax. The relief amount is 1,112.04 zł per year per child. For single parents, the income limit is 85,528 zł; for couples — 85,528 zł per parent.
Deduction examples
Important: The child relief also applies to adult children in education (up to age 25). Keep documents confirming eligibility.
Want to check how much you can gain with the family relief?
Let's check →Relief amounts per Art. 27f of the PIT Act (as of 2026). Monthly amount: 1/12 × 1,112.04 zł = 92.67 zł. Income limit: 12× average wage (85,528 zł in 2026).
Who can claim the child relief?
The relief is available to a taxpayer who:
- Raises, educates, or cares for a child
- Claims the child relief within PIT
- Has income below the limit (85,528 zł per child)
Who qualifies as a "child" for the relief?
- Your own child (biological, adopted)
- An adopted child
- A child under legal guardianship
- A child in foster care
Child Relief Limits 2026
| Number of children | Monthly deduction | Annual limit | |--------------------|-------------------|-------------| | 1 child | 92.67 zł | 1,112.04 zł | | 2 children | 92.67 zł + 92.67 zł | 1,112.04 zł + 1,112.04 zł | | 3+ children | 92.67 zł (1st and 2nd), 166.67 zł (3rd and subsequent) | 1,112.04 zł + 1,112.04 zł + 2,000.04 zł |
The deduction is from the tax amount (not from income).
Income limit
The relief for the 1st and 2nd child is available if your income does not exceed 85,528 zł per year. For the 3rd and subsequent children — no income limit.
How to claim the child relief?
Under the tax scale (PIT-37, PIT-36)
You deduct the relief from the tax amount in your annual tax return.
Under the flat tax (PIT-36L)
The relief is not available under the flat tax.
Under the lump-sum tax (ryczałt) (PIT-28)
The relief is available — but from the lump-sum tax amount. The income limit (85,528 zł) refers to lump-sum revenue.
Family Relief and Joint Settlement
Joint settlement for married couples
- Double tax-free amount (60,000 zł combined)
- Child relief — each spouse deducts half
- Condition: marriage, joint property regime
Single parent
- Settlement as a person raising a child alone
- Double tax-free amount (60,000 zł)
- Conditions: unmarried, raising a child
Other Family Reliefs
Rehabilitation relief
- Expenses for rehabilitation purposes
- Use of your own car (limit 6,000 zł)
- Medicines, orthopedic equipment
"Family 800+" program
- Does not affect PIT (it is a benefit, not a relief)
- 800+ is taxed as income
IKZE (individual retirement account)
- Contributions to an IKZE are deducted from income
- Contribution limit: 9,388.80 zł (2026)
FAQ
Is the child relief available under the lump-sum tax?
Yes. The child relief is deducted from the lump-sum tax amount (not from revenue). The income limit of 85,528 zł applies to lump-sum revenue.
Is the child relief available under the flat tax?
No. The flat tax does not allow the child relief.
Does 800+ count toward the income limit for the child relief?
Yes. 800+ is income and counts toward the 85,528 zł limit.
Does a single parent get a double tax-free amount?
Yes. A single parent settles taxes like married couples (combined with the second child / combined incomes).
Need Help?
I provide sole proprietorship (JDG) accounting — child relief, PIT-28, PIT-36, joint settlement. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/en.
Note: Child relief: from 1,112.04 zł per year per child. Income limit 85,528 zł (1st and 2nd child). Not available under the flat tax. Before making a decision, consult an accountant.
Questions about accounting?
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