Child tax credit (pro-family)
Deduction from PIT tax for parents and guardians raising children. Progressive amounts based on family size — from PLN 1,112 up to over ten thousand złoty annually for large families.
Calculate your credit in the calculator →Who is eligible for the pro-family credit?
- Parents exercising parental authority over a minor child
- Legal guardians with whom the child actually resides
- Foster parents (including professional foster families)
- Persons supporting an adult child in education (up to age 25) or receiving a care allowance / social pension
The credit can be split between both parents in any proportion, but never doubled. One child = maximum PLN 1,112.04 for the family.
Progressive credit amounts (Art. 27f sec. 2 PIT)
1st and 2nd child
PLN 92.67/month × 12 = PLN 1,112.04 annually for each of the first two children.
3rd child
PLN 166.67/month × 12 = PLN 2,000.04 annually — higher amount to encourage larger families.
4th and subsequent
PLN 225/month × 12 = PLN 2,700 annually for each additional child. A family with 5 children deducts PLN 9,624.
Child with disability certificate
For a disabled child, no income criterion applies — the credit is due regardless of earnings.
Frequently asked questions
- What is the income limit for one child?
- PLN 56,000 annually for a person not married all year (without single-parent status), or PLN 112,000 jointly for a married couple or a single parent. For 2+ children — no limit.
- What if my tax due is less than the credit?
- You can recover the unused portion as an "additional refund," but no more than the total social insurance and health contributions paid in the year. Enter it on PIT/O together with PIT-36/PIT-37.
- Can I deduct credit for an adult child in education?
- Yes, until age 25, provided the child continues education and their own income in the year did not exceed PLN 21,371.52 (12× the social pension). Benefits like 800+, social and merit scholarships do not count.
- How to split the credit between parents?
- In any proportion — e.g., 50/50, 100/0 or otherwise. Condition: the total credit per child must not exceed the statutory amount. Enter your shares on the PIT/O attachment; coordinate before filing.
- Does the credit count toward the PLN 10,080 tax relief limit?
- No. The pro-family credit is deducted from tax (not income) and does not compete with most other reliefs. You can apply it alongside the rehabilitation, thermomodernisation and internet reliefs.
Raising children?
Check in the calculator exactly what you'll get from the pro-family credit in your 2025 tax return, plus other family benefits you may be entitled to (800+, KDR, Active Parent).
Open calculator →