The child tax relief (ulga prorodzinna) is one of the most commonly used deductions in PIT. Find out who is entitled to it, how much it amounts to, and how to avoid costly mistakes in your annual tax return.
The child tax relief, also known as ulga prorodzinna, is one of the most popular tax deductions available to taxpayers in Poland. Although the regulations have been in force for years, many parents make mistakes every year — both when determining their entitlement to the relief and when calculating its amount. In this article we explain who can claim the deduction, how much the child tax relief amounts to in PIT in 2026, how to correctly report it in the annual tax return, and what pitfalls to watch out for.
The child tax relief is available to parents, legal guardians, and foster carers. The condition is the exercise of parental authority throughout the entire year or part of it — being a biological parent alone is not sufficient if parental authority has been suspended or withdrawn. The deduction may be claimed by taxpayers filing under the progressive tax scale (PIT-36 or PIT-37). Individuals taxed under the flat tax (podatek liniowy), lump-sum tax on recorded revenues (ryczałt od przychodów ewidencjonowanych), or the tax card (karta podatkowa) are generally not entitled to deduct the relief from their tax, but they may apply for a refund of the undeducted amount under the so-called additional refund mechanism. Important restrictions apply to parents raising one child — an income limit applies to them: • married couples: PLN 112,000 of combined annual income • single parents: PLN 112,000 • other individuals (unmarried without single-parent status): PLN 56,000 For two or more children, no income limits apply.
The amounts of the child tax relief depend on the number of children and have not changed for several years; however, it is worth recalling them: • first child: PLN 92.67 per month (PLN 1,112.04 per year) • second child: PLN 92.67 per month (PLN 1,112.04 per year) • third child: PLN 166.67 per month (PLN 2,000.04 per year) • fourth and each subsequent child: PLN 225.00 per month (PLN 2,700.00 per year) The relief is deducted from the tax, not from the income — this is an important distinction. If the calculated relief amount exceeds the tax due, the taxpayer may apply for a refund of the undeducted amount, but no more than the total of social and health insurance contributions paid in a given year. In the case of parents who are not married to each other, each of them may deduct half of the applicable amount, or they may agree on a different split — provided they submit a consistent declaration.
The relief is available for children who, in the tax year, meet specific age and life conditions: • minor children (up to the age of 18) • adult children attending higher education institutions or post-primary schools — up to the age of 25, provided they have not earned income subject to taxation (other than a survivor's pension) exceeding the tax-free amount • children of any age who receive a care allowance (zasiłek pielęgnacyjny) or a social pension (renta socjalna) The moment at which the child turned 18 or 25 is crucial — the relief applies for each month in which the conditions were met. It is important to note that the income of a child over 18 years of age may block the right to the deduction, so it is worth verifying this before submitting the tax return.
The child tax relief is reported on the PIT/O attachment, which is filed together with the annual tax return PIT-37 or PIT-36. The attachment must include: 1. Identifying details of each child (first name, surname, PESEL number or date of birth). 2. The number of months for which the deduction applies. 3. The deduction amount attributable to each taxpayer (when the child is raised jointly). If the return is filed through the Twój e-PIT service, the data is often partially completed automatically; however, the system does not always correctly account for the split of the relief between parents or the income of adult children. Before confirming the return, it is advisable to carefully check all values and correct them if necessary. Errors in the PIT/O attachment may result in a notice from the tax office (US) or the need to file an amendment.
Accounting practice shows that taxpayers most frequently make the following mistakes: • Claiming the relief for a full year even though the child turned 18 or 25 during the year — only the months in which the conditions were met should be reported. • Failing to verify the income of an adult child in full-time education — if the child's income exceeds the limit, the right to the relief is lost for the entire year. • Both parents deducting the full amount independently when each should report only half. • Omitting the relief from the return and not using the right to an additional refund — taxpayers on lump-sum tax or flat tax often do not know that they can submit a separate refund application. • Typographical errors or mistakes in the child's PESEL number, which cause the amendment to be rejected by the system. An amended return may be filed within 5 years from the end of the tax year in which the filing deadline fell.
Parents who are married may file a joint return, which often allows fuller use of the relief, particularly when one spouse earns a low income or pays no tax. A joint return combines the income of both spouses, calculates the tax on half of the total, and then doubles it — as a result, the lower tax bracket may cover a larger portion of income. Combined with the child tax relief, a joint return is often considerably more beneficial than two separate returns. However, it is worth comparing both options each time — for certain configurations of income and deductions, the outcome may differ by several hundred zlotys. Single parents, on the other hand, may benefit from the preferential single-parent filing method, which allows tax to be calculated on more favourable terms. The conditions for using this status are, however, strict, and it is worth verifying them before submitting the return.
The child tax relief provides real financial support for families, but filing it correctly requires care and knowledge of the regulations. Errors in the return may result in either underpayment or the loss of a refund you are entitled to. If you want to be sure that your PIT is correct and that you are making full use of your available deductions, contact Danexis — call +48 780 760 666 or write to kontakt@danexis.pl. Our advisors will be happy to help.