On 30 September 2026, KIS confirmed that expenses for adapting a home or apartment for the needs of a person with a disability (e.g., widening doors, installing ramps, accessible bathrooms) qualify for the rehabilitation tax relief (ulga rehabilitacyjna) under Article 26(1)(2) of the PIT Act. The relief is available to the disabled taxpayer or a taxpayer supporting a disabled person. The deduction covers documented costs incurred in the tax year, reducing taxable income. The interpretation clarifies eligible works and documentation requirements.
Key Takeaways
- Broad Eligible Expenses: Covers construction, installation, and equipment costs directly related to disability adaptation, not general renovation.
- Documentation Standards: Invoices must specify the adaptation purpose; a medical certificate or disability ruling supports the claim.
- Annual Deduction Limit: The relief is capped at the taxpayer’s income; unused amounts cannot be carried forward, necessitating careful tax planning.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement