The tax office confirmed that psychological therapy and some medications may be deductible as part of the rehabilitation relief. At the same time, he set a clear boundary: dietary supplements, even when used for health reasons, do not give the right to tax preferences.
A person with a disability may deduct expenses for psychological therapy and some medications, including those available without a prescription, as part of the rehabilitation relief, according to an individual interpretation of the Director of the National Tax Information. However, the tax authorities have set a clear limit – taxpayers purchasing dietary supplements will not benefit from the relief, even if they are used as part of therapy.
An individual taxpayer applied for an individual interpretation with a significant degree of disability, who in the years 2020-2024 incurred expenses related to the treatment of chronic diseases and their complications. The applicant remains under the constant care of specialists, including a neurologist, hematologist, endocrinologist, diabetologist, psychiatrist and gynecologist. It was about, among other things, o painkillers, antiviral drugs, psychological therapy, dietary supplements and oral hormonal contraception used only for medical reasons.
The tax office only partially agreed
The KIS director found the taxpayer's position presented in the application for an individual interpretation to be partially correct. He confirmed that expenses for psychological therapy can be deducted under the rehabilitation relief if it is of a therapeutic nature, was recommended by a specialist and is related to disability. The authority assumed that such therapy may be treated as an expense for rehabilitation or therapeutic-rehabilitation procedures.
This is important information for people who use private psychological support not for developmental or general well-being reasons, but as part of the treatment of a chronic disease or the consequences of a disability.
Medicines yes, but on one condition
The part regarding medicines also turned out to be beneficial for the taxpayer. The tax office confirmed that rehabilitation relief may cover both prescription and over-the-counter drugsas long as they meet the definition of a drug within the meaning of the Pharmaceutical Law and a specialist doctor has stated that a disabled person should use them permanently or temporarily. Therefore, it does not matter whether the preparation is subject to prescription, but whether it is formally a medicine.
This means that medical justification for the purchase alone is not enough. You also need to meet statutory conditions: an appropriate disability certificate, medical documentation, invoices and expenses exceeding PLN 100 in a given month. The excess over this amount is deductible. You can read more about the details of the rehabilitation relief here.
Supplements beyond relief
The most important thing the restriction applies to dietary supplements. The tax office decided that even if preparations with iron, vitamins or minerals actually improve health and are used in accordance with doctors' recommendations, they cannot be deducted if they formally are not medicines within the meaning of the Pharmaceutical Law. The authority emphasized that the list of expenses covered by the rehabilitation relief is closed and cannot be interpreted broadly.
It is this part of the interpretation that may be most important for taxpayers. In practice, it shows that the right to deduction is determined not only by the health purpose, but also by the formal qualification of the product.
What about hormonal contraception?
The interpretation also shows that oral hormonal contraception used solely for medical reasons may be deducted, but only if the preparation meets the definition of a drug and was recommended by a specialist. Therefore, the tax authorities did not allow automatic deduction of all such expenses, but did not close the path to relief in a situation where the drug has the status of a medicinal product.
What does this mean for taxpayers?
The interpretation shows that the tax office allows the deduction of part of health expenses under the rehabilitation relief, but strictly adheres to the regulations. The good news is that it is possible to deduct psychological therapy and medications, including those purchased without a prescription. The bad news is that not every medically justified expense is eligible for relief.
