Poland considers new drug reimbursement model and dental tax relief

The Polish Ministry of Health is considering a fundamental shift in the pharmaceutical reimbursement model as part of its State Drug Policy strategy for 2027–2032. The proposed model would move away from the current system, where state subsidies apply from the first purchased medication, toward a system based on cumulative patient spending. Under this plan, patients would initially bear higher costs, but state support would increase as spending reaches certain thresholds, potentially leading to fully free medication for those meeting specific criteria, such as financial hardship.

Separately, tax regulations allow for the deduction of certain dental expenses from income in PIT-37 filings under the rehabilitation relief category. According to the National Tax Information, expenses for orthodontic treatment and prosthetics can be deducted if the recipient has a disability and the costs were not previously covered by entities like the National Health Fund (NFZ) or PFRON. Medical indications for the necessity of the treatment are also a required condition for these tax benefits.