Poland Introduces New Tax Relief for People with Disabilities

Poland is set to introduce a new tax relief measure for individuals with disabilities, potentially offering savings of up to 280 PLN. The proposed legislation aims to exempt people with significant disabilities, children holding disability certificates, and their accompanying caregivers from local fees and spa charges.

The Ministry of Finance and Economy intends for this change to level the playing field and decrease the expenses associated with tourism, rehabilitation, and medical treatments. Currently, only visually impaired individuals and their guides are eligible for such exemptions, a scope the ministry deems insufficient for supporting the activities of individuals with significant disabilities and ensuring equal treatment.

The draft amendment to the Act on Local Taxes and Fees was published on June 1, 2026, and is currently undergoing review. If enacted, the exemption will apply to individuals with a significant degree of disability, those under 16 with a disability certificate, and one accompanying assistant per disabled person.

According to 2021 census data, approximately 3.5 million people in Poland have a disability certificate, with about a quarter of them having a significant degree of disability. However, only 19% of this group travel for tourism purposes. The potential savings are calculated based on maximum daily fees for local and spa charges. For a 21-day spa stay, a disabled person and their caregiver could save up to 280.14 PLN if the maximum rate applies.

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Taki zakres zwolnienia, ograniczony jedynie do osób niewidomych, jest niewystarczający z punktu widzenia wspierania aktywności osób z niepełnosprawnością w stopniu znacznym oraz równego ich traktowania. Proponuje się więc objęcie zwolnieniem z opłaty miejscowej i uzdrowiskowej osób z niepełnosprawnościami w stopniu znacznym oraz towarzyszących im asystentów