Poland’s Finance Ministry clarified whether costs for both public and private sanatorium stays can be deducted under rehabilitation tax relief provisions.
Rehabilitation Tax Relief Explained
The rehabilitation tax relief isn’t limited to disabled individuals; those financially supporting a disabled person may also qualify. A key condition is that the disabled person’s annual income must not exceed twelve times the social pension amount.
In 2025, this income limit was 22,546.92 zł, and in 2026, it is 23,741.88 zł.
Eligible Tax Deductions
Within the PIT (Personal Income Tax) framework, taxpayers can deduct expenses up to a limit of 2280 zł each, such as costs for assistance dogs, guide services for disabled individuals, personal vehicle use, and incontinence products.
Additionally, there are unlimited deduction options for expenses like rehabilitation treatments, stays, equipment, and devices essential for rehabilitation.
Sanatorium Costs and PIT Deductions
A media outlet inquired about deducting sanatorium-related expenses under the rehabilitation tax relief.
Ministry of Finance Clarification
The Ministry of Finance (MF) confirmed that eligible taxpayers can deduct costs for stays in rehabilitation facilities and health resorts, regardless of whether the stay is privately funded or covered by a doctor’s referral.
However, only expenses directly paid by the taxpayer are deductible; any funding from the National Health Fund (NFZ) cannot be claimed as a deduction, as it doesn’t represent the taxpayer’s cost.
Deductions for Caregiver Costs
The MF clarified that caregiver expenses are deductible only for those supporting a disabled person in Group I disability or a disabled child under 16, provided the caregiver accompanies the disabled person during the rehabilitation stay.
Future Changes to the Relief?
The Ministry of Finance stated it currently has no plans to change the regulations governing rehabilitation tax relief. However, the ministry continues to support taxpayers filing their annual PIT returns by publishing informative materials each year.
