4+ Family Tax Relief in Poland: 85,528 zł Exempt Income Explained
Short answer: Under ulga dla rodzin 4+, a parent of at least four children can earn up to 85,528 zł a year tax-free; the condition needs to be met for only one day of the tax year.
Parents with at least four children can receive part of their pay tax-free in Poland under the 4+ family relief, ulga dla rodzin 4+. This guide follows the Polish tax administration page on the relief (podatki.gov.pl, published 15 December 2025 and updated 6 October 2026), as read on 19 October 2026.
Who can use it
You can use it if, in the tax year, you have at least four children and you exercise parental authority over them, or you are their legal guardian and they live with you, or you are a foster family under a court decision or an agreement with the starosta, or you support adult children under a maintenance duty or as a foster family. The relief applies regardless of marital status. Single parents, spouses and parents in informal relationships can all use it.
You do not have to raise four children for the whole year. The page says it is enough if the condition is met for at least one day of the year. For example, if a fourth child is born in December, you have the right to the relief if the other conditions are met.
Which children count
At least four of your children must be minors, or adults who received a nursing allowance or supplement, or a social pension. Adults up to age 25 who are studying in the Polish or a foreign school system also count, if in the tax year they did not earn above a set amount. That amount is 12 times the social pension in December of the tax year, which the tax office gives as 23,741.88 zł for 2026. The test covers income taxed on the tax scale, except a survivor's pension, income taxed at 19%, and income exempt under the relief for the young or the return relief.
A child placed by court order in an institution that provides round-the-clock care is not counted.
* Photos: primary school in Wrocław Zakrzów, public domain, and kindergarten in Gomunice, CC0, both via Wikimedia Commons.
What is exempt
The exemption covers income from an employment relationship, from a zlecenie contract with a business or with a property owner or manager for services used only for that property, the maternity allowance, and business activity taxed on the tax scale, at the 19% flat rate, at the 5% IP Box rate, or by registered-revenue lump sum. Management contracts and similar agreements are excluded.
The limit
Exempt income is capped at 85,528 zł per tax year. Each parent or guardian who qualifies has their own limit. The same 85,528 zł is a combined limit across the 4+ relief, the relief for the young, the return relief and the working seniors relief, so using two in one year does not double it.
How to apply it
You can use it during the year. If you are paid through an employer, the employer applies it only after you submit a declaration that you meet the conditions, with the clause "I am aware of the criminal liability for submitting a false declaration". It starts no later than the month after you submit it. You can also use PIT-2, part G, ticking the 4+ family exemption.
If the relief was not applied during the year, you can still claim it in your annual return, in part D of PIT-37, PIT-36 or PIT-36L, or part C of PIT-28, with the PIT/O attachment listing the children. If you do not file an annual return, you submit the PIT-DZ form with the number of children and their PESEL numbers, or names and birth dates if they have none. PIT-DZ is due between 15 February and 30 April of the following year.
Documents
If asked, show a child's birth certificate, a family court certificate of legal guardianship, a foster family court decision or agreement, or a certificate that an adult child attends school.
Extra refund
If all your income is exempt under the relief and you are entitled to the child tax relief, you can get an extra refund up to the social and health contributions paid on the exempt income.
What it means for expats
The page does not list citizenship among the conditions, but the children and your own situation must fit the conditions above, and the tax office says it asks for proof on request. Keep birth certificates and school certificates in case of a check. Tell your employer in writing if you want the exemption applied from the next month.
Frequently asked questions
How much income does the 4+ relief exempt?
Up to 85,528 zł per tax year for each qualifying parent, according to the tax office. The limit is shared with the return, young people and working seniors reliefs.
Do I need four children for the whole year?
No. The condition needs to be met for at least one day of the tax year.
How does my employer apply it?
Only after you submit a written declaration, or a PIT-2 with the 4+ box ticked. The employer applies it from the next month at the latest.
What if I do not file an annual tax return?
You file the PIT-DZ information with your children's numbers by 30 April of the following year.
