Poland’s Finance Ministry clarified that single parent tax preferences can apply even if a divorce occurs during the tax year.
Single Parent Tax Relief and Divorce
A taxpayer in a marriage can file jointly with a child for tax purposes only if the other spouse has been deprived of parental rights, is serving a prison sentence, or is legally separated. The question arises: what happens if a divorce occurs mid-year?
When is Single Parent Relief Applicable?
Taxpayers can benefit from preferential treatment if they are a parent or legal guardian raising a child who is unmarried, widowed, or divorced, or if they are in a marriage where the other spouse has lost parental rights or is incarcerated.
Divorce During 2025 Does Not Disqualify Relief
The Ministry of Finance confirmed that a divorce occurring during 2025 does not automatically disqualify a parent from receiving the single parent tax preference. The Ministry clarified that it is not necessary to be a single parent for the entire year to qualify, but all other conditions must be met.
Defining “Single Parent” According to the Ministry of Finance
Deputy Finance Minister Jarosław Neneman provided guidance on understanding the term “single parent” in response to a parliamentary interpellation on July 4, 2024. He explained that if both parents participate in raising a child, but one is more involved, they cannot be considered to be raising the child jointly.
In such a situation, the parent who is more actively involved in the child’s upbringing is considered the single parent and is eligible for the preferential tax treatment. However, this benefit is not available if divorced parents are equally involved in the child’s upbringing.