Polish tax authorities clarified income eligibility for parental relief in a December 2025 ruling.
Income Threshold for Parental Relief
Polish tax officials issued an individual interpretation on December 31, 2025, with reference number 0113-KDIPT2-2.4011.990.2025.3.ST. The ruling addresses income limits for family tax benefits.
Taxpayer’s Challenge to Regulations
A taxpayer with joint income exceeding 112,000 PLN in 2024 sought parental relief benefits. Despite surpassing the income threshold specified in Article 27f, paragraph 2, point 1, letter a of the PIT Act, the taxpayer’s mother wished to claim the preferential tax treatment.
Legal Basis for the Claim
The taxpayer argued that under Article 27f, paragraph 2e of the PIT Act, the income limit should not apply to taxpayers and their spouses who exercised parental authority over one child possessing documentation that the legislator provided for in Article 26, paragraph 7d of the PIT Act for the rehabilitation relief deduction.
