Rehabilitation relief is intended for persons with disabilities and persons supporting persons with disabilities who incur specific expenses related to rehabilitation and facilitating the performance of daily activities. It can be deducted in the annual tax return for 2024 filed by April 30, 2025.
The relief can be used by:
- persons with disabilities,
- persons supporting persons with disabilities (e.g., spouse, children, parents-in-law, siblings), provided that the income of the person with a disability did not exceed PLN 21,371.52.
Who Is a Person with a Disability?
A person with a disability is defined as a person holding:
- a certificate of disability in group I, II, or III,
- a pension due to total incapacity for work, training pension, or social pension,
- a certificate of disability for a person under 16 years of age.
Disability Groups:
- Group I disability – total incapacity for work and independent living,
- Group II disability – total incapacity for work or moderate degree of disability.
Types of Deductible Expenses
Expenses can be divided into unlimited and limited.
Unlimited Expenses:
The full amount incurred is deductible, e.g.:
- adaptation of housing to the needs of a person with a disability,
- purchase and repair of rehabilitation equipment,
- paid stay at a rehabilitation program,
- payment for rehabilitation treatments,
- nursing care at home for a person with a disability,
- payment for a sign language interpreter.
Limited Expenses:
The maximum deduction amount is PLN 2,280 for:
- guides for blind persons and persons with mobility impairments,
- maintenance of an assistance dog,
- use of a passenger car for rehabilitation purposes.
Medication Expenses:
If a medical specialist has recommended the use of specific medications, the excess of expenses exceeding PLN 100 per month can be deducted.
What Documents Are Required for the Deduction?
To benefit from the relief, you must have:
- invoices, receipts, or proof of payment confirming the expenses incurred,
- documents confirming the status of a person with a disability,
- documents confirming kinship in the case of persons supporting a person with a disability.
How to Deduct Rehabilitation Relief in PIT?
Rehabilitation relief requires attaching form PIT/O to the PIT-37, PIT-36, or PIT-28 tax return. Documents do not need to be attached to the return, but must be kept for 5 years.
Can Rehabilitation Relief Be Deducted for a Spouse?
Yes, but only if the spouse meets the income requirements. Each spouse can deduct expenses they incurred independently, even if they file jointly.
