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Child relief 2014

Child relief 2014


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Parents are eager to use child tax relief when filing their PIT tax returns. However, when accounting for 2013, we must take into account the changes that have just entered into force. Not everyone will be able to take advantage of the relief. At least three children will benefit from the changes.

How was it

So far, the discount for children was PLN 92.67 per month. Annually, you could write off PLN 1112.04 from the tax. Everyone was entitled to a discount, regardless of the number of children they had or the amount of income.

Child tax relief PIT 2014

In 2014, the amount of the child allowance depends on the number of children and the amount of income.

  •  if you have one child, whether you can take advantage of the child allowance depends on your income.

Parents raising one child and a single parent raising a child whose income exceeds PLN 112,000 per year lose the option of taking advantage of the discount for the child. The ceiling for partnerships is PLN 56,000.

  • for families with two children

Nothing changes. The discount is the same as last year, i.e. PLN 92.67 per month per child.

  • for families with three and more children

This group will benefit from the change of law. The discount limit depends on the number of children you have and ranges from PLN 92.67 to PLN 185.34 per month and from PLN 1112.04 to 2224, PLN 08 per child per year. Simply put, the amount is halved (PLN 1668.12 per year) deduct for the third child, in turn by as much as 100 percent. (PLN 2224.08 per year) - for the fourth and each subsequent one.

However, it should be emphasized that the number of children is not taken into account, but to what extent they are entitled to a copy. Therefore, if the taxpayer has four children, but only one entitles him to write off, the income criterion should also be taken into account. For the purposes of PIT, a taxpayer is treated as a parent of one child.