As a rule, rehabilitation relief allows you to deduct expenses related to treatment and rehabilitation. This can actually translate into thousands of zlotys in savings. In practice, a small mistake can ruin your chance for relief.
The Infor.pl website provides an example of an individual interpretation of January 30, 2026, which was issued by the Director of the National Tax Information. The case concerned a taxpayer who underwent a number of rehabilitation treatments after surgery and incurred all the expenses personally.
Rehabilitation relief – what documents are required and when the office refuses
Despite having detailed medical documentation, receipts and other documents, the tax office refused to allow the taxpayer to include them in the rehabilitation relief. The tax office pointed out a formal deficiency – the documents did not contain all the required data.
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As reported by Infor.pl, the taxpayer presented receipts, visit cards and bank statements, which in her opinion confirmed the expenses. However, the tax office found that the unnamed receipt did not contain the buyer's data, and the visit card only confirmed the procedure. There was no document that would clearly link the payment to a specific person.
This error eliminates the possibility of benefiting from rehabilitation relief
“It should be emphasized that the unnamed receipt does not contain your data as the buyer, and the patient visit card only confirms what treatment activities were performed by you. Therefore, these are not the documents indicated in the above-mentioned provision,” explained the director of the KIS in the interpretation quoted by Infor.pl.
It was emphasized that only combining the receipt with additional proof of payment could enable deduction in the PIT tax return for 2025. It was indicated that it could be, for example, an extract or a bank transfer that “unambiguously confirms that the amount shown on the receipt was actually transferred to the entity selling the service as payment by you for the physiotherapy session indicated on the receipt.”
Rehabilitation relief. Who can benefit and under what conditions?
To benefit from the relief, you must have a disability certificate and documents confirming expenses – with the details of the buyer, seller, type of service and amount. Expenses cannot be financed from other sources or deducted in advance.
According to the regulations, rehabilitation relief applies to two main categories: rehabilitation expenses (e.g. equipment, medicines) and expenses that make life easier (e.g. orthopedic, medical or adaptive equipment). You can also deduct expenses for a car if it is used by a disabled person.
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Expenditures related to the rehabilitation relief are divided into limited (e.g. purchase of diapers, maintenance of an assistance dog, use of a car – up to PLN 2,280 per year) and unlimited (e.g. apartment adaptation, purchase of rehabilitation equipment, stay on a rehabilitation stay).
In the case of unlimited expenses, personalized invoices are required. It is worth remembering that private visits to a doctor are not deductible, even if they are part of rehabilitation.
