Poland’s 2025 tax return offers significant tax reductions for disabled individuals and their caregivers, covering medical costs and adaptive expenses.
Who Can Benefit from Rehabilitation Relief?
Rehabilitation relief is a tax preference available to those incurring expenses for rehabilitation or assistance with daily living activities.
Eligible individuals include disabled persons and those maintaining disabled dependents, specifically those being financially supported.
When Can Rehabilitation Relief Be Used?
Rehabilitation relief is exclusively for taxpayers using progressive tax scales or flat-rate taxation.
Those subject to linear taxation are ineligible. The relief must be declared on annual tax returns PIT-36, PIT-37, or PIT-28, with the appropriate PIT/O attachment.
Rehabilitation Relief – Income Limit
There is no income limit for disabled individuals claiming the relief. However, a limit applies to those maintaining a disabled person.
The annual income of the disabled dependent cannot exceed twelve times the social pension amount in December of the tax year, setting the limit at 22,546.92 PLN for the 2025 relief.
Certain income types, such as allowances and income for individuals under 26, are excluded from this limit.
Types of Deductible Expenses
The law provides for two types of deductible expenses: unlimited and limited.
Unlimited expenses include costs explicitly listed for rehabilitation and facilitating daily life. Limited expenses are also defined in a closed catalog, including expenses for adapting housing and specialized equipment.
How to Document Expenses
Taxpayers must generally document deductible expenses with invoices, receipts, and payment confirmations.
Documentation is not required for expenses related to maintaining an assistance dog, using a personal vehicle, or paying for transportation for the visually impaired. However, taxpayers must allow tax authorities to verify deductions if requested.
Jointly Raising a Child with Disability
If parents of a disabled child both claim rehabilitation relief, each is entitled to deductions based on their individual expenses.
This applies regardless of whether they are in a marital community of property, with each parent having a separate limit for deductible expenses.