Polish parents with a year-end second birth can claim tax deductions for both children under special rules.
PIT Deduction for One and Two Children
The tax deduction for one child generally applies to those with low incomes. To qualify, their annual income cannot exceed (according to Article 27f, section 2, point 1 of the PIT Act):
112,000 zł – when the taxpayer is married for the entire tax year (spousal incomes are summed) or is a single parent.
56,000 zł – when the taxpayer was not married during the year or was married only for part of the year.
Special Cases and Deduction Amounts
These income limits do not apply to parents of disabled children (Article 27f, section 2e of the PIT Act). Regardless of income level, those with more than one child can benefit from the family tax deduction.
Unlike many other tax preferences, this deduction is subtracted from tax, not income (revenue). Monthly, one can deduct 92.67 zł for the first and second child (annually 1,112.04 zł). For subsequent children, these amounts are higher.
Tax Filing with a Second Child’s Birth
How can parents whose income exceeds 112,000 zł claim the deduction if their second child was born in November 2025?
In such cases, taxpayers can use the family tax deduction – for the entire year for the older child, and for the younger child starting from the month of birth, i.e., November and December. This is confirmed by information on the Ministry of Finance’s website (www.podatki.gov.pl).
Total Deduction Calculation
This means that in the 2025 tax return, taxpayers will deduct a total of 1,297.38 zł from their tax, including:
1,112.04 zł for the first child (92.67 zł × 12 months)
185.34 zł for the second child (92.67 zł × 2 months)