Poland's Child Tax Relief (Ulga na Dziecko): Amounts and Rules
Short answer: Poland's child tax relief deducts 92.67 zł a month for each of the first two children, 166.67 for the third and 225 for each next, directly from your PIT. One-child families face income limits (112,000 zł married or single-parent, 56,000 zł unmarried); unused relief is refunded in cash.
Poland's family tax relief, known as ulga na dziecko or ulga prorodzinna, lets parents deduct a fixed amount per child straight from their annual income tax. For a family with two children it is worth over 2,200 zł a year, and if your tax bill is too small to absorb the deduction, the state refunds the difference in cash. Many expat parents filing their first Polish PIT miss it. Here is how the relief works, as of October 2026.
How much you can deduct
The Ministry of Finance tax portal sets monthly amounts per child:
- 92.67 zł for the first child (1,112.04 zł a year);
- 92.67 zł for the second child (1,112.04 zł a year);
- 166.67 zł for the third child (2,000.04 zł a year);
- 225 zł for the fourth and each additional child (2,700 zł a year).
The deduction is annual and pro-rated by month: you deduct for each month in which you met the conditions for that child. A family with three qualifying children for the full year deducts 4,224.12 zł from its tax.
Which children qualify
The relief covers:
- your minor children;
- adult children of any age who receive a care allowance (zasiłek pielęgnacyjny) or social pension under separate rules;
- adult children up to age 25 who are still in education, provided their own income in the tax year did not exceed twelve times the social pension - in 2026 that threshold is 23,741.88 zł, with family pension and certain exempt income treated specially.
It also covers children for whom you are a legal guardian living with you, a foster family, or whom you support under a maintenance obligation. Students above the income ceiling, and children taxed under the flat-rate or lump-sum regimes in ways the law excludes, do not qualify.
The one-child income limits
With two or more qualifying children there is no income limit. With one child, the relief is means-tested. For the tax year your income must not exceed:
- 112,000 zł if you were married for the whole year (counting your and your spouse's combined income);
- 112,000 zł if you are a single parent;
- 56,000 zł if you are unmarried, even for part of the year, and not a single parent.
For this purpose you are not treated as married if a court ordered a separation, or your spouse has been deprived of parental rights or is serving a prison sentence.
How to claim
The relief is deducted in your annual tax return. According to the gov.pl service page you need your PIT-37 or PIT-36 plus the PIT/O annex, where you enter the number of children and the deduction. Parents can split the deduction between themselves or have one parent claim it in full. If the relief exceeds your tax, the unused part is paid out to you as a refund - the deduction cannot be lost for lack of tax. The relief is available both to Polish tax residents and, under the rules, to non-residents.
Practical checklist
- Count your qualifying children: minors always; students to 25 if their income stayed under the 2026 ceiling of 23,741.88 zł.
- One child only? Check the 112,000 zł (married/single parent) or 56,000 zł (unmarried) income limit.
- File PIT-36 or PIT-37 with the PIT/O annex and enter the deduction.
- Decide with the other parent who claims, or split it.
- Remember the refund: unused relief comes back in cash.
- The relief stacks with joint filing with your spouse, which is often the bigger saving for single-earner families.
Frequently asked questions
### I am a foreigner working in Poland. Can I claim?
Yes, if you file a Polish PIT-36 or PIT-37 on the tax scale. The ministry notes the relief is available to residents and, under the rules, non-residents; it is not available if your income is taxed only under the flat 19% rate, lump-sum or other excluded regimes.
We had a baby in November. Do we get the full year?
No. The deduction is monthly - you deduct 92.67 zł for each month from the month of birth, so a November birth gives two months of relief that year.
My 22-year-old studies and works part-time. Does the relief still apply?
Yes, as long as the child's countable income in the tax year did not exceed twelve times the social pension - 23,741.88 zł in 2026 - and other conditions are met.
Can grandparents raising a grandchild claim?
The relief covers legal guardians living with the child and foster families, so a court-appointed guardian grandparent can claim.
