On 12 October 2026, a comprehensive guide was published detailing the scope of the rehabilitation tax relief (ulga rehabilitacyjna) under Polish Personal Income Tax. The relief allows taxpayers to reduce their taxable base by expenses incurred for rehabilitation or facilitating daily life of a disabled person, applicable to both the disabled individual and their caregiver. The article outlines qualifying expenses (medical equipment, adaptation of housing, specialized therapies) and mandatory documentation (invoices, medical certificates, disability rulings) required to substantiate the claim.
Key Takeaways
- Broad Expense Eligibility: The relief covers a wide range of costs directly related to rehabilitation, including home modifications, assistive devices, and therapeutic services.
- Strict Documentation Requirements: Taxpayers must retain original invoices, medical prescriptions, and disability certificates for potential audit by tax authorities.
- Dual Eligibility: Both the disabled person and their legal caregiver can claim the relief, but the same expenses cannot be deducted twice.
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