Child relief in the Polish JDG in 2026
Pro-family relief in JDG in 2026: amounts for children, limits for one child, tax scale, linear, lump sum and division between parents.
Child tax relief reduces tax calculated according to the scale. An entrepreneur who settles his entire activity on a straight-line or lump-sum basis will not deduct it in PIT-36L or PIT-28, but may benefit if he also has income taxed on a scale, for example from a full-time job.
Relief amounts
The monthly amounts are:
- first child - PLN 92.67,
- second child - PLN 92.67,
- third child - PLN 166.67,
- fourth and each subsequent year - PLN 225.
For the full 12 months, this gives PLN 1,112.04, PLN 1,112.04, PLN 2,000.04 and PLN 2,700, respectively.
There is no separate "double amount" of PLN 2,222.40 just because the child has a disability certificate. Disability, however, affects some of the relief conditions, including the application of the income limit for one child.
Income limit for one child
In principle, the limit applies to one child:
- PLN 112,000 in total for spouses remaining married throughout the year,
- PLN 112,000 for a single parent,
- PLN 56,000 for a parent who is not married throughout the year and who does not file taxes as a single parent.
If there are at least two children, there is no parental income limit. The Act also provides for an exception for one child with a specific judgment or benefit.
Adult student child
The relief may be granted until the child turns 25 if he or she is studying and meets the conditions regarding his or her own income and income.
The child's earnings limit is not 12 times the minimum wage. It is linked to 12 times the social pension applicable in December of a given year. When settling the settlement for 2026, you must use the amount resulting from the regulations and the annuity rate appropriate for that year.
Specific rules apply to the limit and conditions; survivor's pension is treated separately.
Scale, linear and flat rate
Scale
The relief is disclosed in the PIT-36 or PIT-37 declaration together with the PIT/O attachment. It is deducted from tax, not from income.
Flat tax
PIT-36L does not provide family relief. However, income taxed with the scale from another source may allow it to be settled in PIT-36 or PIT-37.
Lump sum
PIT-28 does not provide family relief. A lump-sum employee with a full-time job may settle the tax relief from the PIT-37 scale if he meets the conditions.
Division between parents
Parents can determine the proportion of deduction if both are entitled to the relief. It doesn't always have to be 50%.
In the absence of agreement, statutory rules apply depending, among other things, on the child's place of residence and the actual exercise of custody. “Alternating custody” or alimony alone does not automatically create one rule for all cases.
Additional return
If the tax is too low to use the entire relief, an additional refund is possible within the limits of the social and health contributions paid, taken into account in accordance with the principles of the Act. This is not an unconditional payment of the entire unused amount.
PIT-2 is not a child tax relief
PIT-2 is a declaration submitted to the payer regarding the application of the monthly reducing amount and other parameters of advance payments. The PIT/O form is an annex to the annual tax return for child tax relief.
Sources- Podatki.gov.pl - child relief
Do you need to settle the relief?
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