You usually cannot deduct fees for a social welfare home (DPS) or an ordinary private care home under the rehabilitation relief (ulga rehabilitacyjna). The tax authorities and administrative courts treat them as social assistance facilities, not healthcare providers. You can, however, deduct in full a stay in a care and treatment facility (ZOL) or a nursing and care facility (ZPO), care services for a person in disability group I, home nursing during a chronic illness that prevents movement, and medicines to the extent they exceed 100 zł a month. The condition is a disability certificate or a decision on incapacity for work. You claim the relief for 2026 in the return filed between 15 February and 30 April 2027.
In short
- The relief is available to the person with a disability or to a family member who supports them, provided the person's income in 2026 did not exceed 23 741.88 zł, i.e. twelve times the social pension (1 978.49 zł).
- The average ZUS pension (4 480.74 zł gross in May 2026) gives more than twice that a year, so in most families the senior claims the relief in their own return.
- A private care home entered in the register of healthcare providers as a ZOL or ZPO is the exception: then the stay can be deducted in full.
Who can claim the rehabilitation relief
The relief is available to a person with a disability certificate (orzeczenie o stopniu niepełnosprawności), a ZUS decision on incapacity for work or for independent living, or a disability pension. Age alone is not enough: an 85-year-old without a certificate cannot claim the relief, even if they need constant care. If the senior has no certificate and their condition justifies one, it is worth applying, because it also opens the way to other benefits, which we describe in our article on benefits and allowances for seniors.
For some expenses the disability group matters. A severe degree of disability corresponds to group I, moderate to group II and mild to group III. A ZUS decision on total incapacity for work and for independent living also means group I.
The deduction can be claimed by the senior themselves or by a taxpayer who supports them: a spouse, a child, including a stepchild, a daughter-in-law and son-in-law, as well as siblings, parents and parents-in-law. The second case has one condition: the senior's income in the tax year must not exceed 23 741.88 zł. The thirteenth and fourteenth pension payments also count as income, so in practice even the minimum pension together with the thirteenth payment exceeds the limit. In that case a child cannot deduct expenses for a parent, but the senior can do it themselves, in their own return.
What you can and cannot deduct
| Expense | Deductible? | Limit |
|---|---|---|
| Stay in a ZOL or ZPO | Yes | No limit |
| Stay in a DPS | No | Not applicable |
| Stay in a private care home outside the register of healthcare providers | Usually not | Not applicable |
| Care services for a person in group I | Yes | No limit |
| Home nursing during a chronic illness that prevents movement | Yes | No limit |
| Medicines recommended by a specialist | Yes | The amount above 100 zł a month |
| Use of a car for the needs of a person with a disability | Yes | 2 280 zł a year |
Care services include a carer from the gmina. If a senior in group I pays for services from the social welfare centre, the centre's bills support the deduction. We explain what such services cost in a carer from MOPS: what it costs and how to get one.
Why a care home stay usually does not qualify
The Act allows a deduction for a stay in care and treatment facilities and nursing and care facilities, which are healthcare providers. The Director of National Tax Information (KIS) consistently states that a social welfare home is a social assistance unit, not a medical facility, so the DPS fee falls outside the relief. It takes the same view of private care homes operating under a voivode's permit if they are not entered in the register of entities providing medical activity. The Provincial Administrative Court in Gdańsk ruled similarly.
Before you file, check who issues the invoice and for what service. Some private operators run a ZOL or ZPO alongside the care home. If the senior stays in that part and the invoice concerns a stay in a healthcare facility, the deduction is possible. The authorities' positions in borderline cases are not fully uniform, so with large amounts it is worth applying for an individual tax ruling. It costs 40 zł and protects you from a dispute with the tax office.
ZOL: the clearest case
In a care and treatment facility, the NFZ funds treatment and nursing, while the patient pays for accommodation and meals, usually 70 percent of their income. That fee is fully deductible for a person with a certificate. With a net pension of 3 500 zł, the fee comes to about 2 450 zł a month, almost 29 400 zł a year that can be deducted from income. We describe how to get a referral in our guide how to get a referral to a ZOL.
Which documents to keep
Nothing is attached to the return, but in an audit you must prove the right to the relief and the amount of the expenses. Keep the certificate or the ZUS decision, invoices and bills issued to the person with a disability or to the taxpayer claiming the deduction, proof of payment, and a specialist's certificate on the need to take medicines permanently or temporarily. For a car, it is enough to show it was used for that person's needs. Keep the documents for five years from the end of the year in which the filing deadline passed.
How and when to claim the relief for 2026
You file the 2026 return between 15 February and 30 April 2027, and show the relief in the PIT/O annex. A senior who receives the annual PIT-40A settlement from ZUS must file their own PIT-37 return, because ZUS will not include the rehabilitation relief for them. The simplest way is the Twój e-PIT service, where the return is pre-filled and you only need to add the relief. If nobody in the family used the relief in previous years, you can file corrected returns for years that are not yet time-barred and recover the overpayment.
The relief lowers your tax but does not replace other forms of support. You will find a full overview of subsidies in our article on funding for a care home, and you can work out the real cost of care in our care costs calculator. If you are looking for a facility, describe your parent's needs and we will help you find the right place, including a ZOL or ZPO.
Frequently asked questions
Can a DPS stay be deducted from tax?
No. According to the Director of KIS and the administrative courts, a social welfare home is not a healthcare facility, so its fee falls outside the rehabilitation relief.
Can a ZOL stay be deducted from tax?
Yes. A person with a certificate deducts a paid stay in a care and treatment facility or a nursing and care facility in full, with no amount limit.
Can a child deduct the cost of caring for a parent?
Yes, if the parent has a certificate and is supported by the child, and the parent's income in 2026 did not exceed 23 741.88 zł. With a higher pension, the parent can claim the relief themselves.
Can a senior over 75 without a certificate claim the relief?
No. The rehabilitation relief requires a disability certificate, a decision on incapacity for work or a pension on that basis, and age alone does not qualify.
Sources
- Act of 26 July 1991 on Personal Income Tax, Article 26(7a) to (7e) (in Polish)
- Ministry of Finance: Rehabilitation relief (in Polish)
- Gazeta Prawna: A stay in a social welfare home does not qualify for the rehabilitation relief (in Polish)
- Infor: Rehabilitation relief in 2026, limits and conditions (in Polish)
