Tax relief on medications in PIT 2026: Who is eligible? Beware of the spending limit

The article explains the tax deduction for medication expenses under Polish law, specifically Article 26 of the Personal Income Tax Act. Taxpayers can deduct expenses exceeding 100 PLN per month for prescribed medications, excluding dietary supplements and medical devices. Documentation such as receipts and prescriptions is required for deductions. Special considerations apply for retirees and caregivers of disabled individuals, and deductions must be adjusted if medications are funded by certain public funds. The deduction is reported in annual tax returns using the appropriate forms and attachments.