Polish tax authorities confirm expenses for adapting bathrooms for disabled individuals are deductible under the rehabilitation tax relief program.
Rehabilitation Relief and Bathroom Adaptation
Poland’s rehabilitation tax relief allows individuals to deduct expenses related to adapting homes and apartments for people with disabilities, including bathroom modifications.
Specific deductible expenses and eligibility criteria are detailed in individual interpretations issued by the National Tax Information Board (Krajowa Informacja Skarbowa).
Eligibility for Rehabilitation Relief
The relief isn’t limited to disabled individuals; taxpayers supporting a disabled person can also qualify, provided the dependent is in the first tax group or is a fostered child.
A condition for taxpayers supporting a disabled person is that the dependent’s annual income must not exceed twelve times the social pension amount—22,546.92 zł in 2025 and 23,741.88 zł in 2026.
Covered Expenses for Bathroom Adaptation
Polish tax law (PIT Act Article 26 section 7a point 1) allows deduction of expenses for adapting and equipping homes to meet disability-related needs, including bathroom adjustments.
Individual interpretations confirm that these expenses typically relate to individuals with mobility impairments, often involving replacing bathtubs with showers.
Specific Deductible Items
Deductible costs include shower cabins, linear drains, wall-hung toilets with frames, bidets, bathroom radiators, shower stools, anti-slip wall and floor tiles, paints, sink and shower fixtures, and sinks.
Deductible Materials and Labor Costs
Recent interpretations (October 2024, May 2024) also confirm the deductibility of building materials used for tiling, such as adhesives, grouts, aluminum profiles, and plasterboard, as well as underfloor heating, lighting, and labor costs.
One interpretation involved a woman with limited mobility who replaced a bathtub with a walk-in shower, necessitating bathroom renovations and anti-slip flooring.