Polish parents can significantly reduce their income tax through the child tax credit in 2025, but specific income limits and child-related conditions apply.
Who is Eligible for the Child Tax Credit?
The child tax credit, also known as the pro-family benefit, is available exclusively to individuals filing under the progressive tax scale, where the income tax rate depends on annual income. This benefit is available to parents and legal guardians.
Individuals must be Polish tax residents or meet the conditions for non-residents filing PIT-36 or PIT-37 to qualify.
When Can the Child Tax Credit Be Used?
The pro-family benefit can be claimed if the child is a minor or a student.
Income Limits for Eligibility
The child tax credit is dependent on the income earned by the parents or legal guardians. There are income limits; exceeding these limits disqualifies applicants.
Income Limits – Exceptions
The income limits do not apply to all taxpayers.
How Much is the Child Tax Credit?
The amount of the tax credit depends on the number of children who meet the eligibility requirements. Taxpayers can deduct the following amounts:
First and second child: 92.67 PLN per month
Monthly deduction amounts may vary due to loss of eligibility during the year, impacting the credit amount for subsequent children.
How to Claim the Tax Credit
To claim the credit, simply attach a completed PIT-O form to your PIT-36 or PIT-37 tax return. The form requires information such as the number of children, their PESEL numbers, or names, dates of birth. Married couples filing jointly submit one PIT-O, while those filing separately each include the deductible amount on their return, not exceeding 100% of the eligible deduction.
Documentation Requirements
Upon request by tax authorities, taxpayers claiming the child tax credit must provide documents, statements, or other evidence to verify its validity. Documentation includes, but is not limited to, proof of parenthood.
Tax authorities can request such documentation for up to five years after the end of the calendar year in which the tax credit was claimed.
Frequently Asked Questions
The child tax credit is available to parents, guardians, and foster parents.
Income limits for eligibility are 112,000 PLN for married couples and single parents, and 56,000 PLN for unmarried taxpayers.
The tax credit amounts are 92.67 PLN per month for the first and second child, 166.67 PLN for the third, and 225.00 PLN for the fourth and subsequent children.
