Poland plans new tax relief for people with disabilities and caregivers

Poland's Ministry of Finance is proposing new tax relief measures for individuals with disabilities and their caregivers. The draft law, published on June 1, 2026, aims to expand exemptions from local and spa fees, as well as adjust civil transaction taxes.

Currently, only visually impaired individuals and their guides are eligible for these exemptions. The ministry argues this is insufficient for supporting the activities and ensuring equal treatment of people with disabilities. The proposed changes would extend these benefits to individuals with a significant degree of disability, those under 16 with a disability certificate, and one person accompanying them.

The ministry cited data from the 2021 National Census, indicating that about 3.5 million people in Poland have a disability certificate, with approximately 25% having a significant degree of disability. A survey on tourism activities of disabled people suggests that around 166,500 individuals with significant disabilities might benefit from these changes if they travel.

The draft law clarifies that the local fee can be introduced in areas with favorable climatic conditions and landscape features, while the spa fee applies to specific health resorts. The proposed amendments seek to offer more equitable support, recognizing the crucial role of caregivers in assisting individuals with disabilities in their daily lives.

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Such a scope of exemption, limited only to people with the indicated type of disability, is insufficient from the point of view of supporting the activities of disabled people and their equal treatment. It is therefore necessary to provide adequate support to other people with a significant degree of disability, which requires taking into account, in the application of tax preferences for these fees, also the caregivers of such people, whose role is to support the person with a disability in carrying out daily activities.