Treatment costs in Poland are constantly expanding and the acquisition of the essential medicines is simply a dense burden on the home budget. In 2025 taxpayers will inactive be able to benefit from medication reliefto let for a partial deduction of expenditure incurred. But not everyone has the right to it. Check, who can benefit from the deduction and what conditions must be fulfilled.
The 2024 taxation settlement period will begin 15 February and will last until 30 April 2025.. As all year, Poles will be able to benefit from various reductions, which can importantly reduce the amount of taxation to be paid.
Not all gotta submit a PIT declaration – persons are exempt from the obligation, which obtained income exclusively from non-taxable benefits, e.g. Social assistance, kid support, benefits 800 plus or scholarships. Persons are besides released less than 26 years of agenot exceeding the income threshold 85 528 zł under a contract of employment, contract or work.
For another taxpayers it may be crucial tax relief, including popular family relief, thermomodernisation relief Is that right? medication reliefwhich can be utilized by persons with disabilities or their guardians.
Relief for medicines – who can deduct it?
Not all purchases of medicines are taxation deductible. To benefit from the relief, certain conditions must be met:
- The medicine must be prescribed by a doctor. for permanent or prolonged use.
- Can't be refunded by the National wellness Fund or another sources.
- Only expenses paid out of their own pocket shall be deducted – you cannot deduct medicines purchased for e.g. funding.
They can benefit from relief persons with disabilities and taxpayers who keep a disabled person. In the second case, the yearly income of the pupil may not exceed PLN 21 371,52.
How much can you deduct as a medical relief?
The rules for calculating relief are comparatively simple. Can be deducted only over-expenditure on medicines over PLN 100 per month.
How does this work in practice?
If the payer spent on medicine in a given period PLN 280, he can number PLN 180 (PLN 280 – PLN 100 = PLN 180).
If monthly expenditure amounted to 90 PLN, there is no relief due to the fact that they did not exceed the threshold of PLN 100.
Deduction shall be made on the basis of documented expenditure – essential invoices, receipts and medical certificateswhich confirm the legitimacy of the purchase.
How do I account for the drug relief at PIT 2025?
To benefit from the relief, fill in PIT/O formwhich is an annex to the taxation return PIT-36, PIT-37 or PIT-28.
Step by step, it looks like this:
1⃣ Harvest all invoices and receipts for the acquisition of medicines prescribed by a doctor.
2⃣ Check whether the monthly expenses for medicines have exceeded PLN 100 – only the surplus is deductible.
3⃣ Fill PIT/O form, entering the full amount of deduction in the applicable box.
4⃣ Join PIT/O to the main taxation return (PIT-36, PIT-37 or PIT-28) and send the settlement to the taxation office.
Is it worth the relief?
Given rising drug prices and medical expenses, any anticipation of recovering part of the costs is valuable. Relief for medicines can be a large financial support for chronically sick people and their families.
For example:
If monthly drug spending is 300 zł, may be deducted during the year 2 400 PLN (12 × 200 PLN).
At 19% taxation rate, it gives it savings approx. PLN 456 per year.
Relief for medicines in 2025 is crucial support for people with disabilities and their caregivers. In order to benefit from the deduction, certain conditions must be met – medicines must be prescribed by the doctor, cannot be refunded and expenditure must exceed PLN 100 per month.
The taxation settlement period is off. February 15, 2025That's why it's worth it now collect invoices and medical recordsto reduce the taxation to be paid as much as possible.
More here:
Relief for medicines in 2025 – who can benefit and how much can be saved?
