Relief for children is 1 of the most popular taxation deductions in Poland, allowing parents and carers to reduce the income taxation due. In 2025, with the start of the accounting period starting on 15 February, it is worth to read the current rules carefully in order to benefit from maximum financial benefits and avoid possible problems with the taxation office.
Who is entitled to benefit from kid relief?
The household relief is granted to taxpayers who care for children:
- Minor – until the age of 18.
- They learn daily – up to the age of 25, provided that their yearly income does not exceed PLN 21 371,52.
- Disabled – regardless of age, if they receive a social pension, nursing allowance or nursing allowance.
It is crucial to bear in head that the relief is not granted to persons taxed 19% with a linear taxation on their business activities, peculiar agricultural production divisions or those who account for a lump sum on registered income.
Amount of relief per kid in 2025
The amount of the relief depends on the number of children held:
- First and second children: PLN 1 112.04 all year.
- Third child: PLN 2,000.04 A year.
- Fourth and all next child: 2 700 PLN all year.
For example, a household with 3 children can deduct the full amount from the taxation PLN 4 224.12 for the first 2 children and PLN 2,000.04 For the third, which is the sum PLN 6 224.16 A year.
Income limits and right to relief
The right to kid relief depends on income. In 2025, the following thresholds shall apply:
- Parents married throughout the taxation year: full income must not exceed PLN 112 000.
- Singles: income must not exceed PLN 112 000.
- Parents not married all year round: the income of each must not exceed PLN 56,000.
Overshooting these income thresholds results in the failure of the right to relief for the first child. However, if you have more than 1 child, these limits do not apply, which means that the benefit is granted regardless of the amount of income.
How to take advantage of the kid relief in the PIT settlement for 2024
In order to benefit from the kid relief in 2024, you must:
- Complete the applicable PIT declaration: This is most frequently a form PIT-37 or PIT-36, depending on the origin of income.
- Attach Annex PIT/O: where taxation deductions, including kid relief, are shown.
- Specify the number of children and their PESEL numbers: if the kid does not have a PESEL number, enter his name and date of birth.
- Calculate the amount of the relief: according to the above mentioned rates, depending on the number of children.
Please note that if the amount of the relief exceeds the taxation due, it is possible to recover the unused part of the relief, but no more than the amount of social and wellness contributions paid.
Consequences of unauthorised relief
Mistaken or unauthorised usage of a kid benefit may lead to the request to reimburse wrongly deducted amounts with interest. If irregularities are found, the taxation office will first call on the payer to explain. If it is found that the relief has been applied unjustly, the payer will be required to reimburse the outstanding taxation with interest. In addition, avoidance of payment may consequence in the imposition of a fiscal punishment mandate. In 2025 the minimum punishment is PLN 466,60 (10% of minimum wage) and the maximum can scope even 93 320 PLN (twenty times the minimum wage).
Read more:
Relief for a kid in 2025: How to recover crucial amounts from the tax
