Polish taxpayers with disabilities, or those supporting individuals with disabilities, can deduct up to 2,280 Złoty annually for car-related expenses.
Rehabilitation Tax Relief and Car Expenses
Within the rehabilitation tax relief framework, expenses related to car usage can be deducted, up to a maximum limit of 2,280 Złoty. Questions arise regarding whether taxpayers can utilize multiples of this limit if they have more than one disabled child or multiple vehicles.
What Expenses Qualify for Deduction?
The rehabilitation tax relief does not cover the cost of purchasing a vehicle. However, taxpayers can deduct expenses related to car usage, such as fuel, maintenance, repairs, parts, tire changes, and OC (mandatory third-party liability) insurance. The taxpayer must be the owner or co-owner of the vehicle.
Annual Limit and Timing of Ownership/Disability Status
The maximum deductible amount is 2,280 Złoty per year. It doesn’t matter if the taxpayer became the owner (or co-owner) during the tax year, or if the disabled person received their disability assessment during the year; expenses incurred from the date of the assessment are eligible.
Documentation Requirements
Generally, the tax authorities do not require documentation proving the amount of expenses incurred. However, upon request, taxpayers must provide evidence supporting their right to the deduction, such as a disability certificate and the vehicle registration document.
One Limit Per Taxpayer, Regardless of Multiple Dependents
Taxpayers cannot utilize multiples of the 2,280 Złoty limit even if they have more than one disabled child or more than one vehicle. Individual interpretations issued by the National Fiscal Information Director confirm this.
KIS Interpretation Regarding Multiple Children
A taxpayer with multiple children with disabilities inquired whether they could deduct expenses up to 2,280 Złoty per child. The KIS (National Fiscal Information) Director disagreed, stating that each person with a disability (or the person supporting them) has their “own” limit, but the total deduction cannot exceed the maximum amount.
Number of Cars Does Not Increase Deduction Limit
Having multiple cars does not change the deduction limit. An interpretation from May 22, 2024, confirms that the limit applies to the disabled person (or the person supporting them) and is not dependent on the number of vehicles owned.
Jointly Owned Child: Separate Limits for Each Parent
Yes, each taxpayer has their own separate limit, including parents who jointly support a disabled child. The Ministry of Finance confirms that if parents are co-owners of a vehicle, each can deduct expenses up to 2,280 Złoty.
Co-ownership and Registration Not Required for Deduction
A co-owner of a vehicle does not need to be listed on the vehicle registration document to benefit from the rehabilitation tax relief. This is confirmed by an interpretation from May 9, 2025.