Introduction: What is Child Tax Relief?

Family tax relief, also called child tax relief, is a deduction from income tax for parents or guardians. It does not directly reduce your income, but lowers the amount of PIT tax you must pay.

In 2026, child tax relief is one of the most popular reliefs and enables parents to recover substantial amounts at year-end. Relief amount depends on number of children and your income.

Amount of Child Tax Relief in 2026

Child tax relief is a fixed monthly amount calculated for each child. The amount depends on which child this is and your income in the previous year.

Table of Family Tax Relief Amounts for 2026

Total Family Tax Relief Examples

If you have multiple children, reliefs add up. Here are total yearly amounts:

Relief grows quickly with number of children. For four-child family, this is nearly 7,000 PLN yearly return.

Income Limits for Child Tax Relief

Important note: income limits apply only to single child situation. For two or more children, income limit does not apply — relief available regardless of earnings.

Income Limit for One Child

• Individual taxpayer: Limit is 56,000 PLN prior year income
• Joint return (married): Limit is 112,000 PLN prior year income

For Two or More Children

If you have two or more children, income limit does not apply. You can claim full relief regardless of how much you earn — even if your income is 500,000 PLN yearly.

Who Can Claim Child Tax Relief?

Child tax relief applies to broad groups of taxpayers, but several conditions must be met.

General Conditions

• You must be a PIT taxpayer (employee or entrepreneur)
• Child must be registered on your name in ID or birth certificate
• Child must be supported by you (live with you, be on your support)
• Child must have Polish citizenship or permanent residence permit

Does Relief Apply for Adult Children?

Yes! Child tax relief also applies for adult children if they meet additional conditions:

• Are students or secondary school pupils
• Do not earn income exceeding limits
• Are disabled adults supported by parent

Relief for adult child continues until end of month when child turns 24 (if student).

How to Claim Child Tax Relief in PIT?

Child tax relief is claimed in annual return. The process is straightforward but requires accuracy.

Where to Claim Relief?

Child tax relief is claimed in PIT-36 Form (for employees) or PIT-37 (for entrepreneurs) in "Relief" section.

In e-PIT you can select automatic data completion if tax has children in system.

Practical Steps to Claim Relief

1. Prepare documents confirming child support (birth certificate, school certificate)
2. Show in return number of children and their data
3. In relief section enter eligible relief amount
4. Relief reduces your tax to pay or increases refund
5. Submit return to tax office

E-PIT and Automatic Completion

The e-PIT system often auto-fills child data if tax office has records. Always verify completeness and accuracy before submission. You can modify or add children if needed.