Relief for Families 4+ in 2026 — PIT Exemption up to 85 528 zł in Poland

Raising at least four children? The relief for families 4+ can mean a PIT exemption of up to 85 528 zł per year. It's the same amount as in the PIT-0 relief for young people and the relief for return — but with conditions related to the number of children.

We explain the rules of the relief for families 4+ (Art. 21 ust. 1 pkt 153 of the PIT Act), who can benefit, and what it means for an entrepreneur.

Who can benefit

The relief for families 4+ is available to a person raising at least four children, of whom:

1. each is a minor (under 18), or
2. receives a nursing allowance (regardless of age), or
3. is studying and has not yet reached 25 years of age.

The condition must be met in the tax year for which you are using the relief.

Exemption amount

Income up to 85 528 zł per tax year is exempt.

The amount of 85 528 zł is a combined limit for four reliefs:

• relief for young people (PIT-0),
• relief for return,
• relief for families 4+,
• relief for working seniors.

If you benefit from more than one, the sum of exempt income cannot exceed 85 528 zł.

The limit is separate for each parent

Each parent or legal guardian has a separate limit of 85 528 zł. This means that in a family, both parents can use the exemption — up to a combined 171 056 zł.

What income is covered

The relief covers:

• income from employment (employment contract, service relationship),
• income from a mandate contract,
• income from unregistered business activity,
• income from business activity (JDG) — taxed on the scale, 19% flat rate, 5% IP Box, and ryczałt.

JDG — covers all forms

Yes — unlike the PIT-0 relief for young people, the relief for families 4+ also covers income from business activity. Income from a sole proprietorship is exempt in all forms of taxation: scale, flat rate, IP Box, and ryczałt.

If you have both employment and a sole proprietorship at the same time, income from both sources up to 85 528 zł is exempt.

How to apply the relief during the year

The relief is applied similarly to PIT-0:

• with the employer (payer) — you submit a declaration that you meet the conditions for applying the relief. The employer does not collect advance payments on income covered by the exemption,
• if you have multiple employers — the relief applies at each one, but the total exempt income cannot exceed 85 528 zł,
• in the annual PIT-37 or PIT-36 return — you report exempt income in part D.

If the employer did not apply the relief during the year

If you did not submit a declaration to your employer, the relief was not taken into account in advance payments. You can apply it in the annual return — the overpayment will be refunded to you.

How much can you save

Example: you are raising four children, your employment salary is 100 000 zł per year.

Without the relief (tax scale):

• Income: ~97 000 zł (after income-earning costs)
• Health contribution 9%
• Tax after deducting the tax-free allowance: thousands of zł

With the 4+ relief:

• Exempt income: 85 528 zł
• Only 100 000 − 85 528 = 14 472 zł is taxed
• Savings: significant — thousands of zł per year

Joint settlement and the 4+ relief

Earning income that benefits from the relief does not deprive you of the possibility of a joint settlement with your spouse.

Additionally, in a joint settlement, the tax-reducing amount is doubled (2 × 3 600 zł = 7 200 zł).

Child relief vs. 4+ relief

These are two different reliefs:

• Child relief (pro-family) — reduces tax by a fixed amount per child (1 592,12 zł/year for the first child). Works on the scale, flat rate, and ryczałt.
• 4+ relief — exempts income from PIT up to 85 528 zł. Also covers JDG (scale, flat rate, IP Box, ryczałt).

You can use both at the same time.

Pitfalls

1. JDG covered — but combined limit — the 4+ relief covers JDG (all forms), but the 85 528 zł limit is shared among the 4+ relief, PIT-0, and the relief for return.
2. Age of children — children over 25 (if not studying) are not counted. A child receiving a nursing allowance — counted regardless of age.
3. Separate limit for each parent — 85 528 zł applies to each parent separately, it is not divided.
4. No declaration with the employer — if you do not submit a declaration, the relief is not applied during the year, but it can be applied in the annual return.

FAQ

Does the 4+ relief work with business activity?

Yes. Unlike the PIT-0 relief for young people, the relief for families 4+ covers income from JDG — on the scale, flat rate, IP Box, and ryczałt. Income up to 85 528 zł per year is exempt.

Can both parents use the 4+ relief?

Yes. Each parent has a separate limit of 85 528 zł. Combined, a family can have up to 171 056 zł exempt per year.

Can I combine the 4+ relief with the child relief?

Yes. These are two separate reliefs. The 4+ relief exempts income from employment and JDG, while the child relief reduces tax by a fixed amount.

Can the 4+ relief and PIT-0 be combined?

Yes, but the combined limit of exempt income is 85 528 zł — it is not 2 × 85 528 zł.

How many children do you need to benefit?

At least four, meeting the age conditions (minors, studying up to 25, or receiving a nursing allowance).

Sources

• podatki.gov.pl — Relief for families 4+ PIT
• PIT Act — Art. 21 ust. 1 pkt 153 (Dz.U. 2026 poz. 592 t.j.)

Need help with your settlement?

Oxyok handles sole proprietorship accounting — from 49 zł + VAT per month.

Write to Paweł or see Oxyok's accounting services.

This material is for informational purposes. Individual tax situations require analysis.