Poland’s Ombudsman proposes changes to tax relief rules that discriminate against parents of single children.
Tax Preference Rules
Currently, only parents with more than one child can benefit from the PIT tax preference, regardless of their income.
Tax relief for one child is generally available only to those with low incomes, with specific income thresholds that must not be exceeded.
Income Threshold Details
The current income thresholds have remained unchanged since 2013, according to the Ombudsman’s letter to Jarosław Szatański, director of the income tax department at the Ministry of Finance.
These limits were established when the minimum wage was 1,600 zł, while in 2025 it stands at 4,666 zł and will increase to 4,806 zł in 2026.
Discrimination Allegations
Citizens argue that most parents cannot access the tax relief for a single child due to these restrictions. Parents with at least two children face no income limits, creating an unequal situation for single-child parents.
The Ombudsman notes that some consider these regulations discriminatory based on family size, which raises constitutional questions about equal treatment under the law.
As a result, citizens are demanding either modification or elimination of current income limits to ensure equal access to the tax relief for all parents.