Seniors in Poland can receive tax refunds of up to 1,500 zloty for sanatorium stays through an existing tax relief program.
What is the Sanatorium Tax Relief?
This is not a new grant or special program but an existing tax provision that has been in effect for years, though often underutilized in full. The rehabilitation tax relief allows seniors to deduct certain expenses from their taxable income.
Private Sanatorium Stays Are Also Deductible
Many people believe that since sanatorium stays are partially funded by the National Health Fund (NFZ), there’s nothing left to deduct. In reality, the rehabilitation relief covers both NFZ-funded stays and commercial ones, provided they meet statutory requirements.
Legal Basis for the Relief
The foundation is Article 26 of the Personal Income Tax Act, which allows individuals with disabilities – or taxpayers supporting such individuals – to deduct expenses for rehabilitation and those facilitating the performance of daily activities.
What Expenses Can Be Deducted?
Under the rehabilitation relief, taxpayers can deduct various expenses including stays in health resorts and sanatoriums that have a rehabilitative or therapeutic character. This requires documentation from a medical professional.
Example Calculations
For Mr. Andrzej earning 3,200 zloty monthly (38,400 annually), after deducting the tax-free amount (30,000), his taxable income is 8,400 zloty with a tax of 1,008 zloty. After deducting 6,000 zloty for a sanatorium stay, he receives a 720 zloty tax refund.
For Ms. Krystyna earning 3,800 zloty monthly (45,600 annually), her taxable income after deductions is 15,600 zloty with a tax of 1,872 zloty. After deducting 12,780 zloty for various rehabilitation expenses, her tax drops to 338 zloty, resulting in a 1,534 zloty refund.
Who Can Claim the Relief in 2026?
In 2026, the rehabilitation relief can be claimed by individuals with disabilities, taxpayers supporting disabled individuals, and those who incurred expenses on rehabilitation or facilitation of daily activities. The sanatorium stay must have a rehabilitative or therapeutic character, not just a regular spa vacation.
NFZ-Funded vs. Private Sanatorium Stays
For stays funded by NFZ, only the expenses actually paid by the patient can be deducted, such as supplements for accommodation or meals. The portion covered by NFZ cannot be deducted. Many taxpayers mistakenly believe that an “NFZ” stay disqualifies them from the relief entirely, but it applies to personal expenses only.
How to Claim the Rehabilitation Relief
To claim this benefit, taxpayers need to keep invoices, receipts, and medical documentation proving the nature and necessity of the stay. No additional application to the tax office is required – proper annual tax filing is sufficient.
