A single parent who settles jointly with their child can gain a maximum of PLN 27,000. PLN 600 (this is how much you can get a tax refund). The preference therefore provides large tax savings. Last year, over 600 thousand taxpayers took advantage of preferential income taxation for single parents (55,000 more people than two years ago).
— Employees of tax offices annually verify the correctness of tax settlements that taxpayers declare in their tax returns, admits the ministry. He also points out that the taxpayer's choice of this method of tax settlement is often not confirmed in reality.
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What are the benefits of preferential settlement as a single parent?
The possibility of filing a tax return as a single parent is provided for in Art. 6 section 4c and 4d of the Personal Income Tax Act. There are two benefits.
Firstly, single parents can take into account double the tax-free amount (2×30,000 PLN = 60,000 PLN), which already gives the first tax profit.
Secondly, they also benefit from the tax calculation method.
As a result, even if the parent has a low income of PLN 6,000. PLN (the average gross remuneration for work in the enterprise sector in January 2026 was PLN 9,002.47), the profit from preferences is PLN 3.6 thousand. PLN (one-off, for the annual PIT settlement).
Does KAS verify the settlements of single parents?
The Ministry of Finance, in its response to Business Insider's questions on February 20, 2026, explained that employees of tax offices, as every year, verify the correctness of tax settlementsincluding tax returns submitted by people benefiting from preferential settlement as single parents.
“Verification activities tax settlements are taken based on the analysis of the risk of irregularities. The result of the analysis conducted determines whether, in a specific case, actions will be taken to verify tax settlements or not,” indicates the ministry. This means, explains the Ministry of Finance, that “The mere fact of using the relief for single parents does not result in the automatic initiation of verification activities or inspections.
The resort adds that “anyone who uses the above-mentioned solutions, must actually meet the statutory conditions to benefit from the reliefs and have appropriate documentation confirming the fulfillment of these conditions.
The problem is that, as we read in the position of the Ministry of Finance, “often the taxpayer's choice of such a tax settlement method is not confirmed in reality.” And if a taxpayer wrongly uses the settlement as a single parent, he or she must submit a correction of the PIT return and pay additional tax.
What makes officials want to verify a single parent's settlement?
“They influence the decision to verify the correctness of the settlement made information in the possession of KAS authorities, obtained from databases” – explains the Ministry of Finance.
As the ministry explains, The verification of the settlement may be decided by, for example:
– no use of pro-family relief,
— use of pro-family relief by two people for the same children/child,
— child's age,
— income earned by the child,
— correction of the tax return with a different tax settlement method than the one originally indicated.
Additionally, MF adds, “The indication may also be information received by the National Tax Administration authorities – notification of possible irregularities in the settlement.“. However, the Ministry stipulates that even if the office receives such a “report”, “the impact of such information alone does not determine the automatic initiation of verification activities against the taxpayerto which it concerns”. Offices are not bound by such information, but it nevertheless constitutes the basis for taking analytical actions in relation to the indicated person or entity. — “The result of the risk analysis determines whether any action may be taken in relation to a given person or entity,” the ministry emphasizes.
What documents must a taxpayer have?
As indicated by the ministry finances, if the office wants to verify whether a person has met the conditions for settlement as a single parent, it carries out the so-called checking activities. This is a less formal verification mode. “Employees of tax offices send notices to taxpayers asking them to submit documents confirming the status of a single parent. Next, they determine data regarding the child and whether the taxpayer meets the remaining conditions for settling tax in this way, specified in the Personal Income Tax Act,” explains the Ministry of Finance.
It should also be remembered that “each time the actual situation is determined, depending on the arrangements made and the doubts raised.” KAS authorities may ask for other documents confirming the right to preferential settlement.
What conditions must be met by single parents, i.e. what results from the regulations?
A single parent is a parent or legal guardian who raises children alone in the tax year: :
– a bachelor, a bachelor,
– widow, widower,
— a divorcee, a divorcee,
— a person in respect of whom separation has been declared within the meaning of separate provisions, or
— a person whose spouse has been deprived of parental rights or is serving a prison sentence.
Importantly, from preferential taxation as a single parent Only one parent can benefit or legal guardians of the child (Article 6(4f) of the Personal Income Tax Act).
Let us also remind you that in accordance with Art. 6 section 4c of the PIT Act, A person with a child may settle preferentially:
1) minors,
2) an adult who, in accordance with separate regulations, received a care allowance (supplement) or a social pension,
3) adults up to 25 years of age, studying in schools.
Additionally, you should know that in the case of minor children, there is no limit on the income/income that a child can receive. In other words, he or she can earn any amount and this does not deprive the parent/guardian of the right to settle as a single parent.
In the case of adult children studying (up to the age of 25), there is an earnings limit. The child cannot obtain in the tax year income or revenues exceeding twelve times the amount of the social pension, i.e. PLN 22,546.92 for income earned in 2025.
Who is not a single parent
Therefore, a person who:
— raises at least one child together with the other parent or legal guardianincluding
— when the child is under alternating carein connection with which both parents were awarded 800 plus, i.e. parental benefit.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
