Polish parents may claim a tax deduction for adult children under 25 who are full-time students, with specific rules if education ceases.
Child Tax Deduction
Polish parents can deduct a child allowance from their tax liability, not income. If the deduction exceeds the tax owed, they may also reclaim paid social and health insurance contributions. Monthly allowances are: 92.67 zł for the first child, 92.67 zł for the second, 166.67 zł for the third, and 225 zł for the fourth and each subsequent child.
The deduction applies to both spouses. An allowance for one child is available to parents with low incomes (limit: 112,000 zł annually for married couples). Exceptions exist for parents holding public office or caring for a disabled child.
Deduction for Adult Children
Parents may deduct for an adult child under 25 who receives care allowance or social pension, and is enrolled in full-time education under Polish or foreign educational regulations.
The child must not earn taxable income (excluding family pension or 19%-taxed income) or exempt income under “young” or “return” schemes, nor exceed the 12-fold social pension limit (22,546.92 zł in 2025).
Termination of Education
If a parent’s oldest adult child leaves school after graduation without income, they may claim the deduction for 8 months (including summer months, as the school year ends August 31). This is confirmed by Poland’s Ministry of Finance at podatki.gov.pl.
