Can I claim the child tax relief in my PIT?
Yes: parents can deduct the family relief for children. The child relief (family relief) reduces PIT and is for parents and guardians exercising parental authority over a minor (and for studying children up to 25 with limited income). The annual amounts are: 1,112.04 zł for the first and second child, 2,000.04 zł for the third and 2,700 zł for the fourth and each further. For one child an income limit applies: 112,000 zł for spouses jointly or a single parent (56,000 zł for a person not in a relationship). For two or more children there's no limit. Importantly, if your tax is too low, you can recover the unused part of the relief (up to the social and health contributions paid) — as an extra refund.
📋 The rules
- The relief reduces PIT; for parents/guardians with parental authority
- Amounts: 1,112.04 zł (1st & 2nd child), 2,000.04 zł (3rd), 2,700 zł (4th+)
- One child: income limit 112,000 zł (spouses/single parent)
- Two or more children: no income limit
- Unused relief can be recovered as a refund
🔓 Exceptions
- Studying children up to 25 with low income: relief still applies
- Children with a disability ruling drawing an allowance/pension: no age limit
- Splitting the relief between parents: in an agreed proportion or in half
⚠️ Penalties & fines
Deducting the relief without entitlement (e.g. despite exceeding the income limit for one child, for a period without parental authority, or in a double amount by both parents over the limit) creates a tax arrear to be repaid with interest; fiscal-criminal liability is also possible. Disputes between parents over splitting the relief are resolved by the actual exercise of care. To use the relief correctly: establish the number of children and the period it was due, check the income limit (for one child), agree the split with the other parent, show the relief in the return (the PIT/O attachment) and, if needed, use the extra refund of the unused part.
📎 Official sources
❓ Frequently asked
How much is the child relief?
Annually: 1,112.04 zł for the first and second child, 2,000.04 zł for the third and 2,700 zł for the fourth and each further. These amounts are deducted from tax in the PIT return. With more children the relief grows, significantly cutting the tax or boosting the family's refund.
Is there an income limit?
Only for one child. Then the annual income can't exceed 112,000 zł for spouses jointly or a single parent (56,000 zł for a person not in a relationship). For two or more children there's no income limit — the relief applies regardless of earnings.
Who is entitled to the child relief?
Parents and legal guardians exercising parental authority over a minor, and for adult, studying children up to 25 with limited income, as well as children with a disability ruling drawing an allowance or pension — with no age limit.
Will I recover the relief if my tax is low?
Yes. If the tax is too low to deduct the whole relief, you can recover the unused part as an extra refund — but no more than the total social and health contributions paid. This way families on lower incomes also benefit from the relief.
How do parents split the child relief?
The relief can be split between parents in any agreed proportion, and failing agreement — in half, by the actual exercise of care. Together, though, they can't deduct more than the limit due for the child. Disputes are resolved by the real care of the child.
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