Polish tax authority clarifies deduction for glasses and contact lenses

Polish taxpayers with a recognized disability can claim a rehabilitation tax relief for expenses related to corrective glasses and contact lenses. The deduction equals the amount actually paid out‑of‑pocket; any part of the cost covered by an employer, the National Health Fund, the Social Rehabilitation Fund or other sources must be subtracted. Eligible items include lenses, frames, and, when prescribed for health reasons, photo‑chromic or polarized glasses. Claimants must retain invoices, the disability determination, ophthalmologist recommendations and any documentation of subsidies, as these will be required in a tax audit. The relief also applies to persons supporting a disabled family member, provided the caretaker’s income does not exceed the 2026 limit of 23 741.88 zł.