Poland’s Finance Ministry responded to a petition regarding tax deductions for home care, stating that generally, such expenses are not deductible.
Petition for New PIT Relief
A petition requested the introduction of a tax relief or partial deduction for the costs of legally employing home care assistance for elderly individuals.
Ministry Response: No New Deductions Planned
The Ministry of Finance stated it does not plan to introduce such relief or deductions, citing current budgetary and geopolitical conditions. It indicated no plans to implement changes that would reduce PIT revenue.
Home Care Costs Generally Not Deductible
The Ministry confirmed that, as a general rule, home care costs cannot be deducted. Expenses of a personal nature, including those related to household management, do not qualify as income-generating costs under the PIT Act.
Rehabilitation Relief as an Exception
However, the Ministry pointed to provisions within the PIT Act for individuals with disabilities and those dependent on them. This includes the rehabilitation relief, allowing deductions for expenses related to rehabilitation or essential life functions.
Eligibility Criteria for Rehabilitation Relief
Article 26, section 7a of the PIT Act details eligible expenses, including nursing care at home for individuals with chronic illnesses preventing mobility and care services for those classified as Group I invalids.
Conditions for Deducting Home Care Under Rehabilitation Relief
The Ministry clarified that if home care provides services to a disabled person meeting these criteria, the expenses may be included in the annual tax return under the conditions specified in the PIT Act.
Source Information
Response from Jarosław Szatański, Director of the Department of Income Taxes at the Ministry of Finance, dated March 23, 2026, petition reference number: spr. DD3.056.3.2026.