Lone parent child relief - end of PIT settlement with children


The government has adopted an amendment to the Personal Income Tax Act and wants to abolish the option of settling accounts as a single parent. In return, there is to be relief for a single parent's child. Let's see if it will be a positive change.

How is it now?

The regulations in force allow single parents with children to jointly settle accounts with them. This is done by adding the parent's and child's tax base and then halving the result. He then doubles this amount and receives the tax owed. This method of settlement is particularly advantageous when the child does not earn any income and the parent's income exceeds the tax threshold, i.e. PLN 85,528. Moreover, this method entails double the tax-free amount.

A single parent can be considered a parent or legal guardian who is a single, bachelor, widow, widower, divorcee, divorcee or a person who has been separated by a court.

What is Lone Parent Child Relief?

The draft amendment to the act on personal income tax eliminates the possibility of joint settlements with the child. Instead, a tax relief for a single parent's child in the amount of PLN 1.5 thousand is to be introduced. zloty.

In response to the critical voices of the opposition, Deputy Minister of Family and Social Policy, Barbara Socha, assures that the solutions provided for in the Polish Lada will be more favorable for parents than those present: "With the earnings of, for example, 7 thousand. PLN - the current benefit of PLN 552 - is replaced with a relief of PLN 1,500. It is better for the lonely or worse [...]. Every single parent - even the highest-earning person - will have the right to the discount”.

The relief for a single parent's child is to amount to 1.5 thousand. PLN and be available to every single parent, regardless of the amount of income.