President Karol Nawrocki has signed a law exempting parents raising at least two children from income tax. It is one of the most significant pro-family reforms in recent years.
Zero income tax for 2+2 families
The new law fulfils one of Karol Nawrocki’s key election promises.
The relief will benefit both biological parents and legal guardians, foster families, and people paying alimony for adult children who are still studying. The relief also covers children with disabilities and those in education up to the age of 25.
Who will gain the most?
Under the new rules:
- each parent is exempt from income tax on earnings up to PLN 140,000 per year,
- together, spouses can therefore earn up to PLN 280,000 without paying income tax,
- an average family may gain up to around PLN 1,000 per month.
This is a tangible relief, particularly for families with middle and lower incomes, who previously paid income tax in full.
A response to the demographic crisis
President Karol Nawrocki, speaking at the signing of the law, said that Poland faces a serious demographic challenge. In his view, supporting families is the state’s obligation towards the future of the nation.
As the president stressed: „Zwolnienie z PIT rodziców dwojga i więcej dzieci jest nie tylko moją obietnicą, ale obowiązkiem wobec trwania Polski”.
The reform is meant not only to ease household budgets but also to encourage young people to start families.
When will families feel the change?
Although the law was signed in October 2025, families will see the actual effect in their tax return for 2026, filed in 2027.
The government expects that over 2.5 million families will benefit from the relief in its first year. The reform is to be financed mainly through tightening the tax system and higher VAT and CIT revenues.
