A Polish woman received years-overdue alimony with interest, and the tax authority confirmed both payments are PIT-exempt.
Tax Exemption for Alimony
Alimony payments received for children under 25, or children of any age receiving care allowance or social pension, are exempt from income tax under Article 21, Section 1, Point 127(a) of Poland’s PIT Act.
Delayed Alimony Received
A woman entitled to alimony since 2015 received payments until November 2019. Despite continuing her studies and being under 25, she received no funds until July 2022. Court enforcement from a property settlement led to a lump-sum payment in 2025 covering overdue alimony from late 2019 to mid-2022, plus statutory interest, after she had turned 25 and finished her studies.
Payments Exempt from PIT
The National Revenue Administration confirmed the overdue alimony is tax-exempt since it covered her period under 25. Interest is also exempt, falling under Article 21, Section 1, Point 95(b) of the PIT Act, which waives tax on interest from late payments of non-taxable amounts. This rule, introduced by the Polish Tax Act in October 2021, applies retroactively to income from January 2021.