The relief for large families (the so-called 4+ relief) is one of the tax preferences introduced as part of the Polish Deal. It allows for income tax exemption for income up to PLN 85,528 annually. To benefit from this relief, the taxpayer must meet specific conditions.

Who is eligible for the 4+ relief?

The relief is granted to individuals who, in a given tax year, cared for at least four children, specifically:

• exercised parental authority,
• acted as a legal guardian for a child living with them,
• served as a foster family,
• fulfilled maintenance obligations towards an adult child continuing their education.

Both married individuals and single parents raising children can benefit from the relief. It covers:

• minor children,
• adult children receiving a social pension or care allowance,
• adult children up to the age of 26 who are studying or attending school.

Restrictions for adult children

For parents to benefit from the 4+ relief, adult children who are studying (18–26 years old) cannot:

• be subject to flat-rate tax or lump-sum tax (with the exception of private rental income),
• earn income exceeding PLN 16,061.28 annually (excluding pensions).

The right to the relief also applies in the year of the fourth child’s birth, regardless of their birth date.

What does the 4+ relief cover?

The tax exemption applies to income up to PLN 85,528 annually, obtained from:

• employment contracts, mandate contracts,
• business activities (taxed according to the tax scale, flat-rate, or lump-sum),
• service relationships.

Individuals settling according to the tax scale can additionally benefit from the tax-free amount (PLN 30,000), meaning no tax obligation up to PLN 115,528.

How to use the relief?

The 4+ relief can be applied in two ways:

• during the year – by submitting an application to the employer,
• when filing the annual tax return.

4+ Relief and other tax preferences

The relief for large families does not exclude the possibility of benefiting from the family tax relief (for children). After exceeding the income limit, parents can additionally deduct the family tax relief, which for four children amounts to PLN 6,924.12 annually:

• PLN 1,112.04 – first child,
• PLN 1,112.04 – second child,
• PLN 2,000.04 – third child,
• PLN 2,700 – fourth and subsequent children.

The relief also does not exclude joint settlement with a spouse, which means the possibility of exempting income up to PLN 231,056 annually.