New tax benefits for families in Poland: what will change in PIT calculations for parents with two children

Changes are being introduced in Poland to the taxation system for families raising at least two children. The President has signed a law introducing a new preferential system for calculating personal income tax (PIT). The changes may come into force for income earned from January 1, 2026. This means that the new rules will be applied when submitting tax returns in 2027.

What the changes are about

The law предусматривает increasing the threshold of the first tax rate:

• from 120,000 PLN
• to 140,000 PLN

The relief applies to taxpayers who, in a given year, raise at least two children. In practice, this means:

• up to 140,000 PLN income for one parent
• or up to 280,000 PLN income for a family

According to estimates, an average family may save up to approximately 1,000 PLN per month.

Who will be able to benefit from the relief

The new taxation regime applies to:

• parents of minor children;
• adult children up to 25 years old who are studying;
• adult children receiving a pension or social benefits.

The relief will not apply to:

• children staying in institutions with 24-hour care;
• married children.

Why these changes are introduced

The justification of the draft law states that the decision is related to:

• the demographic situation in Poland;
• the need for financial support for families;

stimulating consumption and professional activity. Experts note that families with above-average income may benefit the most. Families with lower incomes, already within the tax-free threshold, will feel the changes to a lesser extent.

When the changes will take effect

It is expected that the new rules will apply to income earned from January 1, 2026. This means that the first calculation under the new system will take place when submitting the tax return in 2027.

What this means for Ukrainians in Poland

For Ukrainian families officially working in Poland and raising two or more children, the new rules may mean:

• lower tax burden;
• additional financial stability.

At the same time, it is important to remember that the relief will apply only if the established conditions are met and within the defined income limits.

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