The rehabilitation allowance can boost your PIT refund, but only with proper disability documentation.
Rehabilitation Allowance Overview
The rehabilitation allowance remains one of the most frequently used tax preferences in annual PIT tax returns. However, many misunderstandings have arisen regarding the rules for its application. Simply being a senior, retiree, or pensioner does not automatically grant the right to a deduction. The key is the formal status of a disabled person confirmed by the appropriate document.
Disability Assessment and Rehabilitation Allowance in PIT
The basis for receiving the rehabilitation allowance is a disability assessment document. This document formally confirms the status of a disabled person and opens the door to tax deductions.
As a disabled person within the meaning of the PIT Act, a taxpayer is considered to have the appropriate assessment. Persons who are only applying for an assessment and have not yet received a decision do not meet the basic condition for receiving the rehabilitation allowance. In practice, this means that expenses incurred before obtaining a formal assessment cannot be deducted in the annual PIT tax return.
Date of Disability Onset – A Key Entry in the Assessment
The rule is that deductions are available for expenses incurred from the date of obtaining the disability assessment. However, many people are unaware that not only the date of document issuance matters, but also the entry regarding the onset of the disability.
If the assessment indicates that the disability existed prior to the decision issuance date, the taxpayer can deduct expenses incurred from that earlier date. This position was confirmed by the Director of the Tax Chamber in an individual interpretation of June 26, 2024, No. 0114-KDIP3-2.4011.413.2024.2.JK3. The interpretation stated:
The ruling has real financial significance. For example, if an assessment was issued in November but contains an entry stating the disability exists from March of the same year, the taxpayer can include in the allowance expenses incurred from March, not from November. However, the absence of such an entry means that the tax authorities will only recognize costs incurred from the formal issuance date of the assessment.
Degree of Disability and Scope of Deductions in the Rehabilitation Allowance
The second key element of the assessment is the degree of disability. There are three degrees: mild, moderate, and significant. The scope of possible deductions within the rehabilitation allowance depends on this classification.
Persons with a moderate or significant degree of disability can avail of a wider range of expenses than those with a mild degree. This includes, among others, transport costs, home care, or payment for guides.
In practice, this means that two people incurring similar expenses may have different deduction possibilities – solely due to the difference in the degree of disability entered in the assessment. Therefore, before submitting a tax return, it is worth carefully analyzing the document’s content and verifying that all formal conditions are met.
Rehabilitation Allowance 2025 – Most Common Taxpayer Mistakes
The most common mistake is assuming that incurring expenses for treatment or rehabilitation alone is sufficient to obtain a PIT tax refund. Without a formal disability assessment, there is no basis for deduction.
The second problem is not considering the date of disability determination indicated in the assessment. Taxpayers often limit themselves to the decision issuance date, although the document may grant the right to deduct costs incurred earlier.
The third issue is the lack of awareness that the degree of disability affects the scope of possible deductions. People with a mild degree of disability do not have the same rights as taxpayers with moderate or significant degrees.
The rehabilitation allowance can significantly increase the tax refund, but only when all statutory conditions are met, and the content of the disability assessment clearly confirms the right to deduction in the given scope and from the proper date.