The 4+ tax relief is one of the most advantageous tax solutions available to large families. It allows parents or legal guardians raising at least four children to benefit from income tax relief. up to PLN 85,528 per year per person. In practice, this translates into real savings, which for two parents can reach significant levels. Let's explain how the 4+ Tax Credit works and what you need to know about applying it.
How does the tax relief for families of 4+ work?
Taxpayers who exercised parental authority, legal guardianship, foster care, or supported adult children in the tax year are eligible for the tax relief for families with 4+ children, provided their total number is at least four. In practice, the provision covers parents, legal guardians and foster parents of four dependent children.
Importantly, if some of your children are adults, they are eligible for the relief only until they turn 25, provided they are at school or university and unless they earn significant amounts - this year, each child can earn no more than approximately PLN 24, which is 12 times the social pension applicable in December this year (data for 2026).
To qualify for relief, you will not pay income tax on amounts up to PLN 85,528 per year, and your partner is also entitled to the same preference provided they meet the parental responsibility criterion. The preference also applies to parents who are cohabiting, divorced, or separated – as opposed to inheritance and gift tax, for the 4+ tax relief, marital status does not matter.
Does the relief for large families apply only to tax under general rules?
The legal basis for the tax relief for large families, Article 21, Section 1, Item 153 of the Personal Income Tax Act, allows for the relief to be applied to income from full-time employment, contracts of mandate, maternity benefits, and business activity. The form of taxation is irrelevant – entrepreneurs on a flat-rate and linear basis also qualify for the tax relief for large families.
The 4+ discount does not exclude either the right to a tax-free amount on the tax scale. In effect, By using both of these preferences, parents of four children can obtain a total of PLN 231 in tax-free income.
Relief for large families and relief for children
Importantly, the 4+ discount does not exclude the possibility taking advantage of child tax reliefThis means that large families can combine both mechanisms and further reduce their tax liabilities. In the case of four children, the child tax relief may provide an additional almost PLN 7 per year tax deductible.
In practice, this means that, if used wisely, available preferences can significantly reduce the burden on household budgets. For many families, this means not only lower taxes but also more room for everyday expenses, children's education, and savings.
The 4+ tax credit demonstrates that the tax system provides specific support for large families. It's worth checking whether you meet the eligibility requirements and including it in your annual tax return. In many cases, a large family may actually mean lower taxes.
Summary
If you're wondering whether you qualify for the 4+ tax credit or how to properly calculate it in your case, contact us. We'll help you check your eligibility, explain the rules, and suggest the most advantageous solution.
