Polish tax authorities clarify that income from management board positions under service agreements doesn’t qualify for the 4+ family tax relief.
4+ Family Relief Explained
The 4+ family relief allows parents or legal guardians with at least four children to exempt income up to 85,528 zł annually from personal income tax (PIT). Those using the tax scale also receive an additional tax-free amount of 30,000 zł, potentially exempting up to 115,528 zł in income.
The exemption applies to income up to 85,528 zł per year for each parent or legal guardian.
Eligible Income Sources
The preference applies to income from employment (employment contract, civil service, commissioned work, cooperative employment relationship), contracts for specific tasks concluded by an individual with a business entity, property owner, or their manager/administrator (if services are exclusively for the property), or a business in succession. It also includes maternity allowance and income from business activity, regardless of the taxation method.
Management Board Service Agreements and the Relief
Income from serving as a board member under a management service agreement is not included in this catalog. The National Fiscal Information confirmed this in an interpretation dated October 3, 2025 (reference number 0112-KDIL2-1.4011.690.2025.1.KF). The authorities clarified that the legislator differentiated income within the scope of personally performed activities when creating the conditions for applying the 4+ family relief.
The relief only applies to income specified in point 8 of Article 13 of the PIT Act (i.e., based on a contract for specific tasks). Consequently, it is not possible to apply the relief to income listed in points 7 and 9 of Article 13, which includes income received by members of boards, supervisory boards, committees, or other bodies of legal persons, and income from enterprise management agreements.
Contract for Specific Tasks and Relief Eligibility
This does not mean that a board member cannot benefit from the relief at all. Another interpretation from November 7, 2022 (0114-KDIP3-1.4011.806.2022.2.MZ) confirms this. The interpretation concerned the president of the board of a limited liability company who performs their function based on appointment.
The company provides consulting services in the energy and insurance sectors. The president also concluded a contract for specific tasks with the company, providing consulting services involving specialized support and advice for the public and private energy sectors. He explained that he has the necessary knowledge and experience, and the performance of tasks is confirmed by a record of working hours.
He also assured that the remuneration for the implementation of the contract for specific tasks does not include any tasks performed in connection with his function as president of the board. The KIS director confirmed that the income from the contract for specific tasks can be subject to the large family relief.