Polish taxpayers can deduct rehabilitation and medical rehabilitation costs from their annual PIT return, but eligibility depends on specific criteria and interpretations.
Rehabilitation Tax Relief: Eligible Treatments
Polish annual PIT returns allow deductions for expenses related to rehabilitation or medical rehabilitation treatments. The specific costs eligible for deduction are determined by individual interpretations from the National Fiscal Information Board (KIS).
Who Qualifies for Rehabilitation Relief?
Both disabled individuals and taxpayers supporting a disabled person (e.g., a child or parent) may qualify, provided the disabled person’s annual income does not exceed twelve times the social pension amount (22,546.92 zł in 2025).
Disability must be properly documented according to Article 26, section 7d of the PIT Act, requiring one of the following: a disability assessment, a decision granting a disability pension, a disability certificate for individuals under 16, or a disability certificate issued before August 31, 1997.
Deductible Expenses: Limited and Unlimited
Rehabilitation relief allows deductions for expenses limited to 2280 zł each (e.g., assistance dogs, guide services, car usage) and unlimited expenses such as rehabilitation sessions and treatments.
KIS Definitions of Rehabilitation Treatments
Eligible treatments include expenses outlined in Article 26, section 7a, point 6b of the PIT Act, determined based on documentation including buyer/seller details, service/product description, and payment amount.
Since the PIT Act lacks specific definitions, the KIS refers to definitions from the “Dictionary of Foreign Words” (PWN, Warsaw 1991) and the PWN Encyclopedia, defining treatment as an intervention to achieve a specific effect, and rehabilitation as restoring physical and mental well-being through medical procedures.
No Doctor’s Referral Always Required
Generally, the PIT Act does not require a doctor’s referral or specialist recommendation to deduct expenses for medical rehabilitation treatments, as confirmed by a KIS interpretation from March 9, 2026 (0115-KDIT2.4011.740.2025.3.MM).
Hyperbaric Oxygen Therapy is Deductible
The KIS confirmed that costs for hyperbaric oxygen therapy can be deducted from PIT returns, even without a doctor’s referral, in the case of an individual with a disability related to a global developmental disorder.
The therapy, involving breathing pure oxygen under increased pressure, aims to improve bodily functions, support regeneration, and mitigate the effects of the underlying condition.
Pain Treatment is Eligible
The KIS also confirmed the deductibility of expenses for treatments aimed at eliminating pain, restoring psychophysical fitness, and enabling full rehabilitation, as per an interpretation from March 4, 2026 (0115-KDIT2.4011.717.2025.2.MM).
Immunoglobulin Administration is Deductible
The KIS confirmed the deductibility of costs for immunoglobulin administration in neurological diseases, following a ruling from the Warsaw Administrative Court on June 4, 2025 (VIII SA/Wa 185/25), with an initial interpretation from November 18, 2025 (0115-KDIT2.4011.487.2024.8.MM).
The treatment, including monitoring vital signs, aims to reduce neuropsychiatric symptoms, improve sleep, reduce tics, improve cognitive function, and enhance the overall health of the disabled child.
Psychotherapy Costs are Deductible
Individual psychotherapy costs are also deductible, as confirmed by interpretations from November 18, 2025 (0115-KDIT2.4011.519.2025.2.MM) and October 9, 2025 (0113-KDIPT2-2.4011.669.2025.3.KK), particularly when recommended by a psychiatrist as part of a comprehensive rehabilitation process.
Non-Deductible Treatments
Certain treatments are not eligible for deduction under Article 26, section 7a, point 6b of the PIT Act, including dental and prosthetic treatments (February 6, 2026; 0112-KDSL1-2.4011.745.2025.2.PR), orthodontic visits (December 15, 2025; 0112-KDSL1-2.4011.645.2025.2.PSZ), surgical removal of a herniated disc (January 9, 2026; 0115-KDIT2.4011.623.2025.2.MM), and medical subscriptions including rehabilitation treatments (June 17, 2025; 0113-KDIPT2-2.4011.271.2025.2.AKU).
