New 1000 plus benefit per month for the second (also adult) child for everyone, if the family does not exceed 280 thousand. PLN income per year. The president has already signed

“It is estimated that an average of PLN 1,000 per month may be in the average Polish family portfolio,” said the president’s office, after the signing by Karol Nawrocki, on August 8 this year, a draft act amending the Act on personal income tax and some other acts. The benefit is to be addressed to people with at least two children who do not exceed the income level of 140 thousand. PLN annually for a spouse, i.e. 280 thousand PLN annually for the family.

New benefit for a second child (even adults), i.e. zero PIT for 2+2 families – the president has already signed a bill

On the day August 8, 2025 in Kolbuszowa, in the Podkarpackie Voivodeship, President Karol Nawrocki signed a bill amending the act on personal income tax and some other actswhich on Monday August 11 this year. He was brought to the Sejm. This project – according to information published on the website of the Chancellery of the President – assumes the introduction zero PIT for families who have two or more children.

In his speech, the president emphasized that Poland is affected by a huge demographic crisis. – “Therefore, I will consistently say that Polish families can count on the support of the Polish president, and the release from PIT parents of two and more children is not only my promise, but also my duty to the duration of Poland and the independence of the Polish state” He said.

On the Sejm website, this project has been marked NR RPW/27021/2025 And it provides for the addition to art. 27 of the Act of 26 July 1991 on personal income tax – para. 1AA and 1AB, according to which – in the case of taxpayers who in a given tax year:

• performed parental authority,
• they served as legal guardian – if the children lived with them,
• they celebrated function of a foster family on the basis of a court decision or contract concluded with the staroste or
• They performed the maintenance obligation on them – in relation to adults, but still learning children,

in relation to at least two children:

• minori.e. those who are under 18 years of age,
• adultwhich received a care allowance (allowance) the social pension but also
• adults to the age of 25, if they still learn,

– The amount of income tax reduces PLN 16,800 (instead of those current – PLN 3,600), a from the surplus over PLN 140,000 (instead of the current ones – PLN 120,000) – 32%.

Continuation of the material under the video

However, the above number of children, on whom the right to a new preference would be dependent on the settlement of income tax – would not, however, be included in the inclusion of children who, based on a court decision, were placed in an institution ensuring 24 -hour maintenance and those that are married.

Relieved Taxpayers who are obliged to pay the so -called solidarity tributei.e. people with the highest income, exceeding PLN 1 million annually.

It follows from the above that the relief in tax settlement – under the above conditions – would only be available people settling according to the tax scaleand not to entrepreneurs settled with a flat tax.

A new benefit for a second child (even adults), i.e. zero PIT for 2+2 families – who would be entitled to support?

From a new benefit to a second child, i.e. from zero PIT for families 2+2, whose introduction assumes a draft act amending the act on personal income tax and some other acts, signed on August 8 this year. by President Karol Nawrocki and then – on August 11 this year. – submitted by him to the Sejm – would benefit (in a simplified way; detailed conditions resulting from the project, were described above) families with two and more children:

• at the age of 18, and if they still learn and do not achieve independent income – they are 25 until they are 25,
• whose annual income does not exceed 280 thousand. PLN, i.e. for one spouse – 140 thousand zloty,

settling according to the tax scale.

A new benefit for a second child (even adults), i.e. zero PIT for 2+2 families – how much would support?

According to information published on the president’s website – it is estimated that thanks to the introduction of the above relief – “An average of PLN 1,000 per month may be in the average Polish family portfolio.” Zero PIT for families would apply In the first tax threshold, which is currently with a maximum of 120,000 would be raised to 140 thousand. zloty.

Examples of calculations of how much in reality – depending on the income – would be supported if the solutions contained in the president’s project were introduced – they made Analysts from Grant Thornton.¹ The calculations made by them show that People with above average income would be the greatest beneficiaries of the zero PIT for 2+2 families. As Grant Thornton points out – such an effect, there would be a consent with the slogan preached by the president to “Give space for the development of the middle class”. People who earn the least, reaching income below the tax -free amount, but would not benefit. Here’s here specific examples:

• People from minimum wage would be benefit at the level approx. PLN 75 per personi.e. respectively – PLN 150 per family monthly.
• People receiving average salary would save on tax approx. PLN 500 per personThat is approx. PLN 1,000 per family monthlyprovided that both parents would achieve such income.
• People from salary of 15,000 zloty would gain PLN 1,400 per month (i.e. 17,000 per year). The higher the income, the higher the benefit.

Analysts also emphasize that if the free amount was 140 thousand. PLN, taking into account the right to flat -rate costs and deducting ZUS contributions – The tax would only appear with income oscillating around 14 thousand. gross monthly. So – they would not pay him at all. Increasing the free amount to 140 thousand. PLN would mean PLN 90,000 PLN not taxed at a rate of 12% and 20 thousand. PLN not taxed by 32%. Maximum benefit would therefore be PLN 17,200.

New benefit for a second child (even adults), i.e. zero PIT for 2+2 families – Since when would it be entitled to support?

Pursuant to art. 6 of the draft act amending the Act on personal income tax and some other acts – families 2+2 from the new preferences in the settlement of income tax, would benefit For the first time as part of the settlement of revenues obtained from January 1, 2026.That is w – 2027 r. However, it should be borne in mind that the amendment assuming the abovementioned changes – as part of the legislative initiative of the new President Karol Nawrocki – on August 11 this year. She was only brought to the Sejm and despite the fact that she has the support of the president (if he finally goes to his desk) – he must go through the entire legislative process. Currently, i.e. August 12 this year. The project was directed to Opinions of the Sejm Legislative Office, Expertise office and regulation effects assessment and to social consultationsin which, until September 11 this year., Everyone can submit their comments to himcompleting the survey available at: Link.

Where will the state budget will be found for a new benefit, i.e. zero PIT for 2+2 families?

“There must be financial resources for Polish families – today and always” – emphasized during his speech Karol Nawrocki and argued that financing a project introducing zero PIT for 2+2 families would be possible, among others in connection with sealing revenues to the state budget (Especially in the field of VAT and CIT). “Tax armor” sealing the abovementioned Taxes – as announced by the president, who was confirmed in the bill published on the Sejm website – was also included in the proposed regulation.

– “Today is a very important day in Poland, because we learned how the funds from KPO have been distributed in Poland. I do not want financial resources on behalf of 10.5 million Poles who chose plan 21, on saunas, solariums and espresso machines. I want financial resources for Polish families.” – summed up the president.

¹ Grant Thornton, “Pit Zero. Family on the plus side” – what will he use and who will benefit from the relief?, 11.08.2025.

Legal basis:

Draft act amending the Act on personal income tax and some other acts (RPW No./27021/2025)

Act of 26 July 1991 on personal income tax (i.e. Journal of Laws of 2025, item 163, as amended)

photo: Mikołaj Bujak/KPRP