Polish tax authorities clarify which home renovation expenses for individuals with disabilities qualify for tax deductions under the rehabilitation allowance.
Rehabilitation Allowance Explained
The rehabilitation allowance, outlined in Article 26 Section 1 Point 6 of the Polish Personal Income Tax Act, allows taxpayers with disabilities, or those supporting individuals with disabilities, to deduct expenses related to rehabilitation and facilitating daily life. This applies to both those paying tax at progressive rates and those using a flat tax rate or lump-sum taxation.
The types of deductible expenses and the conditions for claiming them are detailed in Article 26 Sections 7, 7a-7g, and 13 of the Act.
Deductible Expenses: Adaptations and Equipment
Specifically, expenses for adapting and equipping homes for the needs of a person with a disability are deductible, as stated in Article 26 Section 7a Point 1 of the Act. This includes the purchase, repair, or rental of specialized equipment and tools necessary for rehabilitation and daily living, along with related accessories, excluding standard household appliances (Article 26 Section 7a Point 3).
Funding Restrictions
Deductible expenses must not have been funded or subsidized by sources such as the Rehabilitation Fund for the Disabled, the Active Participation Fund, the State Fund for Rehabilitation of the Disabled, the National Health Fund, or employer social benefit funds. If expenses were partially funded, only the difference between the total expense and the funded amount is deductible.
Eligibility Criteria
To qualify for the allowance, individuals must have one of the following: an official disability assessment, a decision granting disability pension, or a disability certificate for individuals under 16. The definition of disability groups (I and II) is also specified in relation to the degree of incapacity for work and self-sufficiency.
Dependent Individuals
The allowance also extends to those supporting individuals with disabilities, provided the dependent’s annual income does not exceed twelve times the social pension amount (23,741.88 PLN in 2026). The dependent must be a spouse, child, foster child, adopted child, parent, sibling, or in-law.
Income Limit for 2026
The income limit for a disabled person for the 2026 tax year is 23,741.88 PLN, based on a 105.3% increase in pensions and benefits effective March 1, 2026.
Examples of Deductible Adaptations
The tax authorities have clarified that “adaptation” refers to modifying a property for a different purpose, while “equipment” refers to items that enhance its functionality. Examples of approved adaptations include switching from coal to gas heating for health reasons, modifying kitchens for safety, and installing specialized equipment like induction cooktops and walk-in showers.
Other examples include installing anti-slip flooring, security cameras for monitoring disabled children, and air conditioning. The key is that the adaptation or equipment must facilitate the disabled person’s life, considering their specific needs.
