What Was the “Bachelor Tax” in the Polish People’s Republic?
The “bachelor tax” was in force in People’s Poland from 1946 to 1973. It was intended to increase the birth rate after wartime losses. It involved imposing higher income tax on single people and childless couples. It applied to men over the age of 21 (later 25) and to women without children. The additional levy amounted to 20% for single people and 10% for childless couples. Although the system was intended to motivate people to start families, it was criticized for failing to take into account the reasons for being childless, including health-related ones.
The Idea Returns and a New Proposal
Discussion of the bachelor tax revived in recent years, when Poland’s record-low fertility rate began to pose a serious threat to the future of the pension system. The current system, based on intergenerational solidarity, assumes that contributions paid by working people will finance the pensions of seniors. As fewer and fewer children are born, the number of workers will decline while the number of pensioners grows, threatening the system’s collapse.
The latest anonymous proposal, submitted to the Sejm as a petition in February 2025, suggested a different form of the “bachelor tax.” It proposed:
- Double pension contributions for childless people over the age of 30.
- Contributions 50% higher for couples with one child.
The proposal provided for exceptions, including people with documented infertility or those who had lost a child. The petition’s author argued that childless people, by not contributing to increasing the future number of contributors, should participate in maintaining the system in another way.
What Happened to the Proposal in the Sejm?
The Sejm’s Petitions Committee, which considered the proposal on July 22, 2025, decided to reject it. There were numerous arguments against introducing the “bachelor tax,” shared by both coalition and opposition MPs. They emphasized that:
- The proposal would violate the principle of equality of all citizens.
- The decision to have children is a private matter in which the state should not interfere through mandates or penalties.
- It would probably be ineffective and could even encourage Poles to emigrate.
Instead of penalties, politicians and demographic experts point to the need for systemic incentives: better access to nurseries and preschools, flexible forms of employment for parents, access to housing, and economic stability. They believe that these factors, rather than additional financial burdens, are the key to increasing the fertility rate.
Despite the petition’s rejection, the “bachelor tax” remains part of the public discourse as a symbol of the difficult debate about the future of Poland’s demographics and pension system.