Child Tax Relief for a Sole Proprietorship in Poland in 2026

Child tax relief reduces tax on income taxed under the tax scale. A business owner can use it if they have such tax to settle and meet the conditions concerning the child. Business activity taxed only under lump-sum tax or flat tax does not allow the relief to be deducted from PIT-28 or PIT-36L.

Relief amounts

The annual amount is:

• first child — 1 112,04 zł,
• second child — 1 112,04 zł,
• third child — 2 000,04 zł,
• fourth and each subsequent child — 2 700 zł.

If the right to relief applies for only part of the year, the relevant number of months or days is settled in accordance with the Act.

Income limit for one child

The limit applies to parents raising one child:

• 112 000 zł jointly for spouses who remain married throughout the year,
• 112 000 zł for a single parent,
• 56 000 zł for a parent who is not married and does not settle as a single parent.

For two or more children, this parental income limit does not apply.

The limit includes specified income taxed under the tax scale, flat tax and capital income specified in the Act, reduced by social insurance contributions. It is not a limit of 85 528 zł for each parent or a multiple of the average salary.

Sole proprietorship under the tax scale, flat tax and lump-sum tax

Tax scale

A business owner who settles business activity under the tax scale may deduct the relief in PIT-36 if the conditions are met.

Flat tax

The relief does not reduce flat tax in PIT-36L. It may, however, be used in another return that reports income taxed under the tax scale, for example income from employment.

Lump-sum tax

The relief does not reduce lump-sum tax in PIT-28. A taxpayer may settle it in a separate return concerning income taxed under the tax scale if they earn such income.

Split between parents

Parents may split the relief in an agreed proportion. A 50% split does not apply automatically. If they do not reach an agreement, the statutory rules apply depending on the care arrangements and the child's place of residence.

Together, the parents cannot deduct more than the available amount.

Adult child

For an adult child who is studying, the right to relief depends, among other things, on age, education and the amount of their income or revenue covered by the statutory limit. The child's limit is not the same as the parental income limit for one child.

800+

The 800+ benefit is exempt from PIT. It is not included in the parental income limit for child relief.

Additional refund

If the tax is too low, an additional refund of unused relief may be available up to the amount of specified social and health insurance contributions. This is not an automatic refund of the entire relief without a limit.

Sources

• Podatki.gov.pl — child tax relief
• PIT Act — ELI, Article 27f

Need help claiming the relief in your PIT return?

Oxyok provides accounting and annual tax returns for sole proprietorships — from 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

This material is general in nature. The right to relief depends on the family situation, sources of income and statutory conditions.