Polish tax authorities are allowing deductions for smartphone and smartwatch purchases, but only in specific cases where the devices function as essential rehabilitation equipment.
Rehabilitation Tax Relief: Eligibility Criteria
Generally, individuals with disabilities cannot deduct the cost of smartphones and smartwatches under Poland’s PIT relief. Deductions are permitted only when the device serves as individualized rehabilitation equipment necessary due to their disability.
Rehabilitation Relief: Deductible Expenses
Both disabled individuals and taxpayers supporting them (e.g., a child or parent) can benefit from rehabilitation relief, provided the disabled person’s annual income does not exceed twelve times the social pension amount (22,546.92 zł in 2025). Deductible expenses include those for individual equipment aiding rehabilitation and daily living.
Individual Interpretations: Diabetes & Continuous Glucose Monitoring
A tax authority ruling (April 2, 2026, ref. 0112-KDSL1-2.4011.95.2026.2.PS) confirmed a deduction for a diabetic individual who purchased a smartphone and smartwatch integrated with a continuous glucose monitor (CGM). The smartphone receives, processes, and displays glucose levels in real-time, issuing alerts for dangerous levels and enabling remote data sharing with family.
The smartwatch allows for alarm reception without removing the phone, minimizing risks during activities like driving or exercise. Dedicated applications transmit CGM readings and alert the user to dangerous events.
Similar Cases: Diabetes & Additional Equipment
Another ruling (January 15, 2026, ref. 0112-KDSL1-2.4011.673.2025.2.MO) allowed deductions for a diabetic woman’s smartphone, smartwatch, laptop, and power bank. The laptop runs a system automatically adjusting insulin dosage based on CGM data, while the power bank ensures continuous device operation due to Bluetooth connectivity draining battery life.
Cardiovascular Issues & Smartwatches with ECG
The tax authority also approved a deduction for a smartphone and smartwatch for an individual with circulatory problems (July 4, 2025, ref. 0113-KDWPT.4011.56.2025.3.PPK). The smartwatch, a medical device (“kardiowatch”), measures blood pressure, performs ECGs, and monitors blood oxygen saturation, transmitting data to a paired smartphone.
The device provides real-time readings and alerts for abnormal values, enabling prompt intervention. The smartphone will also be used for medication dosage control.
Oncology Treatment & Teleconsultations
A ruling (January 8, 2025, ref. 0113-KDIPT2-2.4011.859.2024.1.KK) confirmed a deduction for a smartphone purchased by a cancer patient with limited arm function, joint pain, and a weakened immune system. The phone facilitates video consultations with oncologists and therapists, remote rehabilitation, and essential administrative tasks.
Visual Impairment & Child’s Smartphone
The tax authority also approved a deduction for a smartphone with a large screen and health/location tracking apps for a visually impaired child (January 8, 2024, ref. 0113-KDIPT2-2.4011.835.2023.2.AKU). The mother will be able to deduct these expenses.