European Large Families Confederation (ELFAC)
Poland
Policies
POLAND
(800,000 large families)
1. Regarding policies for large families at a national level, please mark the measure you have in your country:
- Direct monetary benefits
- Reduced prices on basic supplies (energy, water, etc.)
- Housing subsidies
- Reduced prices in public transportation
- Tax deductions
- Large families cards
- Longer maternity/paternity leave for large families
- Support to buy a car
- Other benefits
2. Which specific monetary allowances for large families are in your country.
Large families are entitled for 800 PLN allowance (co called “500 + program”).
3. Which specific fiscal deductions for large families are in your country.
Families with two or more children who earn up to 140,000 zloty (about €32,900 or roughly $38,000 USD) a year will pay zero personal income tax.
4. Which specific reduced prices on basic supplies for large families are in your country
There are certain reduced prices for goods and cervices for families with the Large Families Card (LFC).
5. Which specific benefits are provided by the large families card in your country
Food, transportation, fuel, entrance to national parks, museums, theatre, sport objects etc. More here: https://empatia.mpips.gov.pl/kdr/
6. Which specific maternity or paternity benefits for large families are in your country
None.
7. Which specific benefits for large families buying a car are in your country
None.
8. Which specific public transportation benefits for large families are in your country
With LFC there are discounts in public transportation (granted by municipalities). Apart from that trains – 37% off (single ticket) -49% (monthly ticket), Polish Airlines LOT have also entered into the LFC.
9. Please write any other specific deductions or benefits for large families that are in your country
“Mom 4+” program – a parental supplementary benefit upon reaching retirement age (up to minimal pension) + not LF oriented i.e. care benefit – to subsidy nursery/nanny service, tax allowance for each child.
10. Are any of the benefits for large families in your country connected to income? If yes, please explain.
None.
11. Regarding policies for large families at European level, please mark the measures you have in your country
- Reduced VAT for diapers and basic goods for children
- Unpaid care of children in the household and for other dependent family members is recognized as work when calculating the national GDP
- Permit for large families with 7 and more children to drive the family van without professional driving license
- Basic consumptions tariff: water, electricity, gas, etc. is calculated taking into consideration the number of children
12. If you marked at least one of the measures mentioned above as applicable in your country, please provide details
For diapers and basic goods for children the reduced VAT applies (5%).
(Answers provided by Związek Dużych Rodzin Trzy Plus) Updated 06/2026