Disabled individuals and their supporters can deduct medication costs under tax relief, provided they meet specific documentation requirements prescribed by law.
Rehabilitation Relief: Deduction of Medications and Supplements
A disabled person or someone who supports such a person can deduct medications as defined by pharmaceutical law under tax preferences. Supplements that do not meet this condition cannot be deducted. The requirement is that a specialist doctor must confirm that the disabled person should use them constantly or temporarily.
However, importantly, costs of medications not related to the disability listed in the disability certificate can also be deducted. This has been confirmed, among others, by the Ministry of Finance on its website www.podatki.gov.pl.
Amount of the Deduction
It should be remembered that expenses cannot be deducted in full. From income, one can deduct the difference between expenses actually incurred in a given month and the amount of 100 zł. This means that if a taxpayer spends, for example, 80 zł per month, they will not deduct the relief at all. It will be different if expenses accumulate in a given month.
For example, if in April they spend 80 zł on medications, in May 150 zł, in June 200 zł, in July 350 zł, and in August 100 zł, then in the annual PIT they will deduct 400 zł, i.e., the excess between expenses from a given month and the amount of 100 zł.
Rehabilitation Relief: Proper Documentation
However, one must have appropriate documents confirming the necessity of their use, as well as proof of purchase of such medications. This was explained by the director of the National Tax Information in an individual interpretation of January 29, 2026 (sign. 0115-KDIT2.4011.643.2025.2.MD).
In this case, it concerned a man who had a medical certificate confirming that he should use medications permanently. The problem was that he did not have any proof of purchase. Therefore, the authority refused him the right to the relief. The authority reminded that the deduction of expenses incurred for the purchase of medications referred to in Art. 26 sec. 7a point 12 of the PIT Act is not limited by an upper limit.
A person can therefore benefit from the deduction if they have documents on the basis of which it can be established that expenses were incurred, containing in particular identifying data of the buyer and seller, the type of goods or service purchased, and the amount paid.
