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Good to know Child relief in annual tax return – who is it for?

Child relief in annual tax return – who is it for?

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​​​​​​​​​​​​​​​​​​​​​by Monika Spotowska

2 April​ 2025


The topic of child relief returns in the first months of every year. Some parents are not sure if they may include their child in the tax return and what good it will bring. Learn who is entitled to the child tax relief.



TABLE OF CONTENTS
  1. Who is entitled?
  2. Does the child relief depend on the parents’ income?
  3. How much do you have to earn to be allowed to deduct the child relief?
  4. Child relief – up to what age?
  5. What is the child relief amount?
  6. Who is not entitled?
  7. Parents’ tax returns and the child relief
  8. Tax exemption for large families ('4 plus' relief)
  9. Summary



Who is entitled?


The child tax relief, also known as a family relief, is available to biological parents, legal guardians and foster parents. It applies to minor or adult children who meet statutory criteria (see: Child relief – up to what age?)​.

Does the child relief depend on the parents’ income?


The income limit applies to parents of only child. For married parents or single parents, the limit is 112,000 zloty. For parents out of wedlock, the limit is 56,000 zloty. If a child is disabled or there are at least two children eligible for the tax relief, there is no income limit.

The child relief is available only to parents who pay taxes according to tax brackets.

How much do you have to earn to be allowed to deduct the child relief?


Many legal guardians and biological parents of children are afraid that they will not be able to enjoy the child relief because of too low income. However, the relief does not depend on any minimum income. Yet, too low income may render the relief not used in full.

Child relief – up to what age?


The child relief is available for each minor child, i.e. a child up to 18 years of age. If a child is 25 or younger and is still in education, the parents may continue to be entitled to the relief. In such a scenario, bear in mind that the child’s income also counts towards the income thresholds. If an adult child earns income (e.g. from employment), his or her income must not exceed twelve times the social pension in a tax year (which was 21,371.52 zloty in 2024).

Parents of an adult child who receives a special care allowance or social pension may enjoy the tax relief regardless of the child’s age. The limits in respect of disabled child’s income also do not apply in such a case.

​personal income tax​

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What is the child relief amount?


The amount of the tax relief depends on the number of children who meet the above criteria. If they meet the conditions, the child relief is:

  • for the first and second child – maximum 1,112.04 zloty per child (92.67 zloty monthly);
  • for the third child – maximum 2,000.04 zloty (166.67 zloty monthly);
  • for the fourth and each subsequent child – maximum 2,700 zloty per child (225 zloty monthly).

Who is not entitled?


The child relief is not available:

  • to parents who do not have the parental responsibility;
  • if the parents exceed the income limit, if they bring up one child; 
  • if the adult child no longer goes to school;
  • if the adult child earns income over the limit;
  • if the child gets married.

Parents’ tax returns and the child relief


Please remember that the child relief is available in a fixed amount to both parents, no matter if they account for their taxes jointly or separately. 

Spouses who decide to file tax returns separately may split the amount of the relief between them as they like. They may also choose one of them to deduct the whole amount.

Tax exemption for large families ('4 plus' relief)


The tax exemption for large families is designed to support families with at least four children. Income of biological parents, legal guardians or foster parents of four or more children is then exempt from personal income tax​. 

The income amount eligible for the tax exemption by one parent is 85,528 zloty annually. In the case of two parents, it is 171,056 zloty, provided that both parents earn income. The tax exemption covers income earned under employment contracts, contracts of mandate, sole proprietorship (also if taxed on the flat-rate basis or according to flat tax on gross income) and maternity allowance. 

The children accounted for in applying the tax preference must meet the above-mentioned criteria that permit the family tax relief.

Please note that the 4 plus relief is independent of the family relief. This means that large families may enjoy both tax preferences at the same time. 

Summary


The child tax relief (aka family relief) allows you to deduct a specific amount directly from the due income tax. The relief is available even to parents of one child, but its amount depends on the number of children in upbringing. An income limit generally applies to parents of one child. There are also income limits for adult children who earn their own income.

The 4 plus relief offers an exemption from tax on gross income earned by parents who have at least four children eligible for the family relief. The tax-exempt gross income per parent totals as much as 85,528 annually. 

 The 4 plus relief is independent of the family relief. You can enjoy both preferences simultaneously. This may translate into a major reduction of the tax burden on large families.

If you have any doubts about how to apply the child relief in your annual tax return, contact us​.

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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