Polish taxpayers can deduct internet costs up to 760 zł and building modernization expenses up to 53,000 zł when filing their 2025 tax returns.
Who Can Benefit from Internet and Building Modernization Relief?
The internet relief applies to taxpayers incurring expenses related to internet usage, regardless of connection type (fixed or wireless) or location of use.
The building modernization relief is available to owners or co-owners of single-family homes, including those in terraced housing. It is not dependent on the type of income taxation.
Eligibility Requirements & Tax Forms
To qualify for the internet relief, taxpayers must be subject to tax scales or flat tax on registered revenues.
The internet and building modernization reliefs must be claimed on the annual tax return, attaching form PIT/0 with information on deductions. The specific form depends on the taxpayer’s income taxation rules.
When Can You Use the Reliefs?
The internet relief can be used in two consecutive years, provided it’s the first time claiming it or the first time claiming after a previous year.
The building modernization relief is available only when the taxpayer has actually incurred expenses on building modernization, relating to improvements that reduce energy consumption for heating and hot water or reduce primary energy losses.
Deduction Amounts & Limits
Deductions are based on actual expenses incurred. The maximum deduction for internet expenses is 760 zł, while the maximum for building modernization is 53,000 zł.
The internet relief limit applies to each individual taxpayer. The building modernization relief limit applies to all projects undertaken by the taxpayer across all properties they own.
What Constitutes Building Modernization?
Building modernization involves improvements that reduce energy demand for heating and hot water, reduce primary energy losses in district heating networks, install technical connections to centralized heat sources, or partially/fully replace energy sources with renewables or high-efficiency cogeneration.
Filing Deadlines
Tax returns, including those claiming these reliefs, must be submitted by April 30th electronically or in paper form.