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Tax exemption for athletes with disabilities rewards

The Sejm adopted changes to tax law that expand income tax exemption to include rewards for athletes with disabilities. Previous regulations covered only Olympic and Paralympic athletes, now also including competitors in Special Olympics and Deaflympics.
Key points
Rewards from the Polish Deaf Sports Association for Deaflympics results will be tax-free.
Rewards from Special Olympics Poland Association for Special Olympics World Games results will be tax-free.
Changes apply from January 1, 2026.
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VOTING RESULTS
2026-02-13
For 422
Against 0
Abstain 0
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Status:
Became Law
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Additional Information
Poselski projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych.
Print number: PROJEKT USTAWY 1348
Process start date: 2025-06-10
Voting date: 2026-02-13
Voting no: 76