Polish taxpayers can claim internet expenses up to 760 zł in their 2025 PIT returns if they meet specific documentation requirements.
Internet Tax Deduction for 2025: Conditions and Limits
The internet tax deduction is available to taxpayers who meet two specific conditions. This deduction covers expenses related to internet usage, but not costs for equipment or other related services. The maximum deduction amount is 760 zł per taxpayer, and each spouse can claim this deduction separately if they incurred the costs.
Eligibility Requirements
To qualify for the internet deduction, taxpayers must have incurred expenses for internet usage in 2025. The deduction can be claimed for two consecutive tax years. Only expenses directly related to internet service qualify; costs for equipment, installation, or other related services cannot be deducted.
Documentation Needed for Claiming the Deduction
Taxpayers must provide documentation confirming the expense, which includes the amount paid, date of payment, service provider’s name, and taxpayer’s identification details. Acceptable documents include invoices and bills, or other evidence that contains all required information.