Polish Deal — What Remains
in 2026? Review of Active Regulations

What Was the Polish Deal?

The Polish Deal was a government initiative launched in 2019 combining tax reforms, family benefits, and social programs. It included tax-free thresholds, child credits, expanded childcare, healthcare improvements, and housing support. Over time, elements were modified or repealed.

Polish Deal Elements Still Active in 2026

1. Tax-Free Threshold — 44,536 PLN

The personal income tax-free threshold of 44,536 PLN remains unchanged in 2026. This means individuals earning below this amount pay no personal income tax, though they must still file returns and pay social contributions if self-employed.

2. Child Tax Credits

Family tax credits for dependent children continue:

• 1 child: 1,112.04 PLN annually (92.67 PLN monthly)
• 2–3 children: 2,224.08 PLN annually (185.34 PLN monthly)
• 4+ children: 4,448.16 PLN annually (370.68 PLN monthly)

3. Family 500+ Benefit

The universal child benefit of 500 PLN per month continues through 2026 for each child up to age 18, regardless of family income. This support has become one of Poland's largest welfare programs.

4. Mother's Plus Supplement

Mothers with 4+ children receive an additional 500 PLN monthly (Mother's Plus). Combined with Family 500+, a family with 4 children receives approximately 2,500 PLN monthly.

5. Thermomodernization Credit

Homeowners making energy efficiency improvements (insulation, window replacement, furnace installation) can deduct 10% of costs from personal income tax. Maximum annual credit: 8,000 PLN; lifetime limit: 30,000 PLN.

6. In-Vitro Treatment Support

The government covers 100% of in-vitro fertilization costs for women under 42. This program, introduced under the Polish Deal, continues in 2026.

7. Public Transport for Youth

Free public transport passes for students and young people (age-specific) continue. Eligibility and regions vary.

Polish Deal Elements Withdrawn or Modified

What Was Removed

• Healthcare Coverage Expansions — Some dental and specialist visit subsidies were scaled back
• Road Tax Exemption — No longer applies to new electric vehicles (though still applies to cars owned by disabled persons)
• VAT Exemptions — Some items previously zero-rated VAT returned to standard rates
• Housing Loans Program (Mieszkanie dla Młodych) — Modified; availability limited to specific regions and income levels

How to Claim Polish Deal Benefits

Tax Credits and Tax-Free Threshold

Claimed automatically when filing annual PIT return (PIT-36 for employees, PIT-37 for self-employed). File by April 30 or June 30, 2026 (depending on social contribution status).

Family 500+ and Mother's Plus

Apply through the Family Benefits Agency (ZUS or local social assistance office). Application can be made online, by mail, or in person. Processing time: 30–40 days.

Thermomodernization Credit

Claim on PIT return. Required documentation: invoices for materials and labor, energy audit report, proof of payment.

FAQ: Polish Deal Questions

Can I get the tax-free threshold as a business owner?

Yes. Self-employed individuals with income below 44,536 PLN pay no personal income tax. However, you still must pay social security contributions.

What age do children stop receiving Family 500+?

The benefit ends when the child turns 18. If the child continues school/university full-time, it may extend to age 21 in some cases.

Can I claim thermomodernization if my house is from 2020?

Yes. The credit applies to improvements of existing homes, regardless of construction date. Improvements must reduce energy consumption by at least 10% (verified by energy audit).

Is the in-vitro program still free?

Yes, 100% covered for women under 42 through the National Health Fund (NFZ). Several attempts allowed per year.