A taxpayer’s request to deduct dental prosthesis costs under rehabilitation allowance was rejected by Polish tax authorities.
What is the Rehabilitation Allowance?
The rehabilitation allowance can be applied by both disabled individuals and taxpayers supporting such persons (e.g., children, parents), provided the disabled person’s income in the tax year did not exceed twelve times the social pension (in 2025, this was 22,546.92 zł). However, the disability must be properly documented according to Art. 26 sec. 7d of the PIT Act, such as with a disability decision.
Dental Prosthesis Purchase and PIT Allowance
A man who requested an interpretation explained that he underwent life-saving cardiac surgery. Before the surgery, he needed to address his dental issues. Despite root canal treatment, he was forced to have most of his teeth removed, causing difficulties with eating. He decided on a prosthesis as his only chance for normal functioning and food consumption.
Can It Be Deducted Under Rehabilitation Allowance?
The KIS director disagreed, pointing to Art. 26 sec. 7a point 2a of the PIT Act. It includes expenses for purchasing, repairing or renting medical devices listed in the annex to the regulation of May 29, 2017, concerning medical devices issued by order. The annex contains a list of medical devices issued by order but does not include dental prostheses.
According to the authority, prostheses also cannot be classified as expenses mentioned in Art. 26 sec. 7a point 3 of the PIT Act, which covers purchasing, repairing or renting individual equipment, devices and tools necessary for rehabilitation and facilitating life activities according to needs resulting from disability.
“The term ‘individual equipment, devices and tools necessary in rehabilitation’ means that the legislature includes only devices, tools and equipment of an individual nature, necessary in the rehabilitation of a disabled person and facilitating this person’s performance of life activities,” emphasized the KIS director.
Hearing Aids
Different in the case of hearing aids. The KIS director confirms that expenses in this area can be deducted within the rehabilitation allowance based on Art. 26 sec. 7a point 2a of the PIT Act. In the annex to the mentioned minister of health regulation, in Group P, hearing support devices on order or mass-produced with specific codes are included.
Corrective Glasses
On the same principle, costs for purchasing corrective glasses can also be deducted. In the minister of health regulation, optical products made to order or mass-produced are indicated in Group O, with specific codes for corrective lenses for near vision and distance vision. The possibility of deducting corrective glasses was confirmed by the KIS director in an interpretation of February 7, 2025.