Disability tax relief
Deduction from income in the annual PIT return for persons with a disability certificate and taxpayers supporting a person with a disability. Rehabilitation and life-assistive expenses reduce the tax base — and thus the tax due.
Check if you qualify →Who qualifies for disability tax relief?
- Persons with a disability certificate (any grade)
- Persons with a ZUS-issued ruling of total or partial inability to work
- Persons receiving disability, social or training pension
- Taxpayers supporting a person with a disability (child, spouse, sibling, parent, step-parent, parent-in-law, son-in-law/daughter-in-law) — provided the disabled person's income does not exceed ~PLN 21,371/year (2026)
The relief is a deduction from income, not from tax — the saving depends on your marginal PIT rate. At the first bracket (12%), PLN 1,000 of expenses = ~PLN 120 saving. At the second bracket (32%) = PLN 320.
How to claim the relief?
Step 1: collect invoices
Throughout the year collect invoices and payment proofs for rehabilitation expenses — medicines, stays, equipment, care. The invoice must bear the disabled person's name (or the supporting taxpayer's).
Step 2: PIT-37 or PIT-36 return
In March–April you file a PIT return with the PIT/O annex (deduction information). Rehabilitation expenses are entered in part B of the annex.
Step 3: copy of the certificate
You do not attach it to the PIT, but keep a copy of the disability certificate on demand from the tax office (for 5 years).
Step 4: tax refund
If the tax office accepts the deduction — the overpayment refund arrives within 3 months of filing the PIT (or 45 days for e-PIT settlements).
Frequently asked questions
- Which expenses exactly can be deducted?
- Group I (no cap, invoice required): home adaptation, purchase of rehabilitation equipment (wheelchair, hearing aid), rehabilitation stays, stays in treatment centres, fees for a guide for a blind person, nursing care. Group II (with cap): passenger car — up to PLN 2,280/year, assistance dog — up to PLN 2,280/year, medicines — expenses above the PLN 100/month threshold.
- Can I deduct the cost of medicines?
- Yes, but only the excess above PLN 100/month. Example: you spend PLN 350/month on medicines — you deduct (350 − 100) × 12 = PLN 3,000/year. Medicines must be doctor-prescribed and related to the disability (a medical certificate is required once — it's indefinite).
- How much can I deduct for a car?
- Up to PLN 2,280/year — no expense documentation required, but you must own (or co-own) a car (the disabled person or the supporting taxpayer). The car does not need to be adapted. The deduction covers running costs (fuel, repairs) — not car purchase.
- Can I combine disability relief with child tax credit?
- Yes — these are different reliefs (disability relief deducts from income, child relief from tax). For a disabled child you can claim both deductions in parallel.
- What if the deduction exceeds my income?
- Disability tax relief can reduce the tax base at most to zero — you cannot obtain negative income or a refund larger than the PIT actually paid. Unused relief does not carry over to the next year.
Have a disability certificate?
Check in the calculator which benefits may apply — nursing allowance, social pension, supportive benefit, disability tax relief.
Open the calculator →