Raising a child on your own means not only more daily responsibilities, but often also a greater burden on the household budget. Personal Income Tax Act provides a special tax settlement method for some parents that can reduce their tax bill. However, simply being single isn't enough. We explain who qualifies as a single parent, how the preference works, and when the tax office may deny its application.
Who can file as a single parent?
A parent or legal guardian who is a single parent raising a child in a given tax year who meets the conditions specified in the Act may benefit from the preferential tax settlement. Pursuant to Article 6, Section 4c the PIT Act it must be a person who is:
- single or bachelor,
- widow or widower,
- divorced or divorced person or
- a person for whom separation has been ordered.
This entitlement may also apply to a married person if his or her spouse has been deprived of parental rights or is serving a prison sentence.
However, appropriate marital status is only the first condition. The mere fact of divorce, separation, or unmarried status does not mean that a taxpayer is raising a child alone. What matters is who is responsible for the child's daily upkeep, education, treatment, emotional development, and decision-making regarding their life. The Ministry of Finance explains this similarly in information on the settlement of single parents.
W individual interpretation of March 30, 2026, reference number 0114-KDIP3-2.4011.205.2026.2.MT, the Director of the National Information System (KIS) indicated that this refers to a person who "actually raises a child alone, fully or mainly, without the participation of the other parent." The child's sporadic contact with the other parent or the payment of child support by the other parent does not necessarily mean that the child has no right to preference. What matters is which parent actually provides ongoing, day-to-day care. Importantly, this situation does not have to continue throughout the entire year. It is sufficient for it to arise during the year, for example after the divorce decree becomes final.
However, it is necessary to remember the limitation arising from Article 6, Section 4f of the Personal Income Tax Act. The preference is not available to a person who, together with the other parent or legal guardian, raises at least one child. The KIS director also applied this rule to the patchwork family. interpretation of April 19, 2026, reference number 0114-KDIP3-2.4011.207.2026.2.MT, refused to give preference to a father who was raising his son from a previous relationship on his own, but at the same time, together with his current partner, was raising their daughter.
The settlement is primarily available to Polish tax residents. Article 6, Section 4g of the Personal Income Tax Act also allows for its use by certain individuals residing in a European Union country, the European Economic Area, or Switzerland. In such a case, at least 75 % of the taxpayer's total annual income must be subject to taxation in Poland and the place of residence for tax purposes must be confirmed certificate of residence.
What conditions must a child meet?
Pursuant to Article 6, paragraph 4c the PIT Act preferential settlement may apply to a child:
- minor,
- an adult who receives a care allowance or supplement or a social pension,
- of legal age, studying and under 25 years of age.
An additional limit applies to adult children in education. Their income taxed at the scale or from capital gains, as well as income covered by the youth tax relief or the return tax relief, cannot exceed twelve times the social pension applicable in December of the relevant year. (in 2026 the limit is PLN 23,741.88)The limit does not include survivors' pensions.
The right to preferences may also exclude the child from applying a flat-rate tax or a lump sum tax on recorded income. An exception applies to the lump-sum tax on private rental, which in itself does not deprive the parent of the possibility of such settlement. This results from Article 6, Section 8 of the Personal Income Tax Act.
How does preferential settlement work?
The mechanism specified in Article 6, Section 4d of the Personal Income Tax Act is similar to the joint settlement of spouses. A single parent's income, after taking into account applicable deductions, is divided by two. Tax is calculated on the resulting amount according to the tax scale, and then the result is multiplied by two.
This is not a joint settlement between parent and child. The calculation generally uses the parent's income, and dividing it by two is the only statutory method of calculating tax. An exception applies to certain income earned by a minor child, which is subject to inclusion in the parent's income pursuant to Article 7 of the Personal Income Tax Act. The child's income from employment, scholarships, and survivors' pensions, among other things, is not included.
For example, if a parent's income is PLN 180,000, it is first divided in half. Tax on 90 000 PLN is 7 200 PLN, and after doubling 14 400 PLN. In the case of a regular settlement, the tax on 180 000 PLN would amount to 30 000 PLN, therefore in this case the preference allows it to be reduced by 15 600 PLN. This method of calculation means that the tax-free amount is taken into account twice, and part of the income may not be included in the 32% rate. A similar example is presented Ministry of Finance.
However, the calculation does not include income and revenues taxed on a flat-rate basis under the Personal Income Tax Act. These are accounted for separately and do not use the mechanism of dividing income by two.
Summary
Relief for single parents is another solution aimed at improving the living conditions of families in Poland. relief for large families, the single-parent tax relief also translates into real tax benefits, often amounting to thousands of zlotys annually. If you need advice on whether you qualify for this relief, please contact us – tax advice on PIT this is our specialty.
