4+ Families relief (PIT-0)
Income-tax exemption of up to PLN 85,528 per year for a parent raising at least 4 children. In force since the Polski Ład reform (2022). Applied independently to each parent — a couple effectively doubles the benefit.
Check your saving in the calculator →Who is eligible?
- Parents (including foster parents) raising at least 4 children
- Legal guardians caring for ≥4 children
- Applied independently to each parent (a married couple: 2 × PLN 85,528)
- Qualifying children: minors, adult disabled children, adult full-time students (up to age 25) with own annual income below PLN 21,371.52
The relief must be confirmed each year — only if the parent actually exercised parental authority / served as guardian / foster parent during the tax year. Part of a year is enough (e.g. the 4th child born in November).
How the relief works and how to file
Exempt income
Up to PLN 85,528/year from employment contracts, civil-law contracts (including work-for-hire up to age 26), graduate internships, apprenticeships, and non-agricultural business activity taxed on the progressive scale, flat tax, or lump-sum tax.
Combining with the tax-free allowance
The PLN 30,000 tax-free allowance applies independently — it is not included in the PLN 85,528 limit. Effective PIT-free range: ~PLN 115,528 per year.
How to file
In the PIT-37 or PIT-36 return in the appropriate box (income exempt under Art. 21(1)(153)). Add the PIT/O attachment with information on the number of children.
First-bracket savings
Max ~PLN 10,263/year (85,528 × 12%). At income > PLN 120,000 further 32%-bracket savings apply, but the rules are more complex — consider a tax adviser.
Frequently asked questions
- Does the 4+ relief combine with the pro-family (child) tax credit?
- Yes, these are two separate reliefs. The 4+ relief exempts income up to PLN 85,528; the pro-family credit (Art. 27f) is a deduction from tax (PLN 1,112 × 2 + 2,000 + 2,700 × each further child). With 4 children, the combined annual benefit can reach ~PLN 7,900 credit + up to ~PLN 10,263 of PIT-0.
- Which children count toward the 4+ requirement?
- Minors (under 18), adult children receiving a nursing allowance or social pension, and adult full-time students (up to age 25) whose own income in the year did not exceed PLN 21,371.52 (12× the social pension 2026).
- Do I need to have 4 children the whole year?
- No — the condition is met even if the 4th child appeared only, say, in November. The relief then covers the whole tax year.
- Can divorced parents each claim independently?
- Each parent applies the relief independently if they actually raise ≥4 children — in practice both typically qualify, provided the statutory conditions are met for all children.
- Does the relief cover civil-law contracts?
- Yes — the act explicitly lists: employment, civil-law contracts, work-for-hire (for people under 26), graduate internships, apprenticeships, and business activity (scale / flat / lump sum). Excluded: capital gains and private rental income.
Do you have 4 or more children?
Check in the calculator how much you can save with PIT-0 at your income, and what other family benefits apply (800+, KDR, pro-family credit).
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