Poland’s Ombudsman challenges unchanged child tax allowance income limits dating from 2013, amid rising wages and complaints of discrimination.
PIT Preference for Multiple Children
Only parents with more than one child can use the PIT tax preference regardless of their income. The tax allowance for one child, by rule, is available only to those with low incomes.
Income Limits for Child Allowance
To qualify for the allowance, single-year income must not exceed:
– 112,000 zł when the taxpayer is married for the entire year or is a single parent (spousal incomes are combined)
– 56,000 zł when the taxpayer was not married for the entire year or was married only for part of the year
These limits do not apply to parents of disabled children.
Unchanged Allowance Limits
The current income limits have remained unchanged since 2013, as noted by the Ombudsman in a letter to Jarosław Szatański, director of the income tax department at the Ministry of Finance.
The Ombudsman explained that these limits were introduced when the minimum wage was 1,600 zł, while in 2025 it will be 4,666 zł, and in 2026 it will be 4,806 zł.
Discrimination Concerns?
Citizens are complaining that most parents cannot benefit from the child allowance for one child due to these limits. Those raising at least two children have no income limit, placing parents with one child in an unequal and unfavorable position, the Ombudsman pointed out in the letter.
Some believe the regulations discriminate against taxpayers based on family size, raising constitutional concerns about equal treatment. Citizens are demanding changes to or elimination of the current limits so that the tax allowance is equally accessible to all parents.
