Child relief in PIT 2025: The pro -family relief is annually PLN 1 112.04 for the first and second child. In the case of a third child, the amount increases to PLN 2,000.04and the fourth and each subsequent one: to PLN 2,700. In practice, this means that four children can be obtained PLN 6,924.12 annually.
New income limit: The child's relief is granted to parents, guardians and substitute parents for every child who is under 18 years of age or receives a nursing allowance (allowance) or social pension. The relief can also be obtained for a child up to 25 years old, provided that he learns, and the sum of his income for 2024 does not exceed the amount PLN 21 371.52. The limit is 12 times a social pension and is valorized every year (for 2023 it was PLN 19,061.28).
Income limits: A parent who raises one child alone cannot earn more than 112 thousand PLN per yearto take advantage of the relief (the same limit applies to parents who have one child and are married throughout the entire tax year and their income is added up). A person who raises one child and is not married to his parent cannot earn more than more than 56 thousand zloty. However, a person who raises more than one child or looks after one child with disabilities is not covered by the income criterion.
Beware of punishment: Before using any relief, make sure that we meet certain conditions. If we make a wrong settlement, the tax office may demand payment of overdue tax with interestand can even charge an additional penalty. Its amount is most often dependent on the office's decision. In case of a mistake, it is worth submitting as soon as possible correction of the testimony.
Read also: “You will count even PLN 1520. The tax office will not remind you of this relief“.
Source: Gov.pl