Poland’s Ministry of Finance confirms that the 13th and 14th pensions are not counted toward the income limit for the rehabilitation tax credit.
Who Can Benefit from the Rehabilitation Tax Credit?
The rehabilitation tax credit is available not only to disabled individuals but also to those who support people with certified disabilities. This includes individuals classified as belonging to tax group I under inheritance and gift tax laws in relation to the taxpayer or their spouse, as well as a child adopted by the taxpayer or their spouse (Article 26, section 7e of the PIT Act). Currently, this group includes grandchildren and grandparents. Prior to 2023, the PIT Act did not provide for the use of the rehabilitation tax credit by taxpayers supporting these individuals.
Disabled Person’s Income Limit
To qualify for this benefit, the disabled person must have annual income not exceeding twelve times the amount of the social pension. In 2025, this amount was 22,546.92 zł, and in 2026, it is 23,741.88 zł.
Are the 13th and 14th Pensions Included in This Limit?
No, according to Article 26, section 7e of the PIT Act. The provision states that the disabled person’s income does not include the additional annual cash benefit for pensioners and the next additional annual cash benefit for pensioners. The Ministry of Finance has also confirmed on its website www.podatki.gov.pl that the 13th and 14th pensions are not taken into account.