This report details the financial support and privileges available to individuals with a moderate disability rating in Poland, effective April 2026.
What is a Moderate Disability Rating?
Poland’s disability system recognizes three levels: mild, moderate, and severe. These levels determine the extent of limitations an individual faces in daily life and their ability to work.
Legal Basis
A moderate disability rating applies to individuals with impaired bodily functions who are unable to work, or can only work in protected conditions, or require temporary or partial assistance from others to fulfill social roles (Article 4, paragraph 2 of the Act of August 27, 1997, on vocational and social rehabilitation and employment of disabled persons).
Benefits and Allowances in 2026
Individuals with a moderate disability rating are eligible for several benefits, including a care allowance of 215.84 zł per month if the disability occurred before the age of 21, contingent on their level of self-sufficiency.
Care Allowance vs. Attendance Allowance
It’s crucial to distinguish between the care allowance and the attendance allowance. In 2026, these are distinct benefits, and recipients cannot receive both simultaneously. If the Social Insurance Institution (ZUS) approves an attendance allowance, the municipality must be informed to avoid repaying the care allowance.
Periodic Allowance for Individuals with Moderate Disability
This allowance is available to those with low incomes, specifically if their income is below the income threshold for a single person or, if living with family, below the family income threshold.
Supportive Benefit
The supportive benefit is dependent on the level of support needed (minimum 70 points). After adjustments, amounts range from approximately 792 zł to 4353 zł gross per month, based on the level of need.
Supportive Benefit Rates (Post-March Adjustment)
70-74 points: 791.4 zł
Purpose-Specific Allowance
This benefit is provided to cover essential living needs, such as expenses for basic necessities. A special purpose-specific allowance is also possible, even if income criteria are exceeded, up to a maximum of 1010 zł for a single person and 823 zł per family member.
Parking Card Eligibility
A parking card provides significant convenience for people with disabilities, but not all individuals with a moderate disability rating qualify. Specific medical indications are required.
Rehabilitation Relief – Real Savings
Individuals with a disability rating can deduct expenses related to rehabilitation and daily functioning from their taxes, including medical expenses and assistive devices, potentially lowering their tax liability or increasing their refund.
Income Limit for Caregivers
If you are a caregiver for someone with a moderate disability, remember there is an income limit for the disabled person, which is 23,741.88 zł (12 times the social pension from December). If the person you care for earns more, you may lose your deduction rights.
Additional Support and Funding
Individuals with a moderate disability rating can also access additional support and funding opportunities.
Employment Privileges
Individuals with a moderate disability rating have specific employment privileges, including rights and concessions in the workplace.
Obtaining a Moderate Disability Rating
The powiat (county) team for assessing disability issues (PZON) issues the disability rating. Information about their competencies can be found here. An appeal is possible if the application is denied.
Important Reminders
A moderate disability rating in 2026 provides access to financial support, benefits, and employment privileges. It’s important to be aware of your rights and utilize available resources.



