The calculation of the Stokes Parameters and the Degree of Polarization in 3D integral images requires a careful manipulation of the polarimetric elemental images. This fact is particularly important if the scenes are taken in low light conditions. In this communication, we show that the Degree of Polarization can be effectively estimated when elemental images are recorded with few photons. First, we use the Maximum Likelihood Estimation approach for generating the 3D integral image. Nevertheless, this method produces very noisy images and thus, the degree of polarization cannot be calculated. We suggest using a Total Variation Denoising filter as a way to improve the quality of the generated 3D images. As a result, noise is suppressed but high frequency information is preserved. Finally, the degree of polarization is obtained successfully..