[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-ulga-na-internet":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"ulga-na-internet","Internet relief 2026 — the PLN 760 limit, who can claim it","Internet relief in PIT for 2026: the PLN 760 limit, the two consecutive years rule, who can claim it (scale, ryczałt), documents and traps for entrepreneurs.","\u003Cp>The internet relief lets you deduct up to PLN 760 per year of expenses on using the internet. It is available only to people taxed under the scale or under ryczałt (lump-sum tax on recorded revenue), and only for two consecutive tax years in a lifetime. An entrepreneur on flat tax (podatek liniowy) cannot use it.\u003C\u002Fp>\u003Ch2>Who can benefit\u003C\u002Fh2>\u003Cp>According to the podatki.gov.pl portal, the relief is available to a person who in a given year:\u003C\u002Fp>\u003Cul>\u003Cli>earns income taxed under the scale (12% and 32%) — e.g. from an employment contract, mandate contract, pension or business taxed under general rules, or\u003C\u002Fli>\u003Cli>earns revenue taxed under ryczałt — from business activity or from rental, and\u003C\u002Fli>\u003Cli>actually incurs expenses on using the internet.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Where and how the internet is used does not matter: a fixed line at home, mobile internet on a phone or a wireless modem. Non-residents can also use the relief if they earn in Poland income taxed under the scale or ryczałt revenue that must be settled here.\u003C\u002Fp>\u003Cp>Outside the relief are entrepreneurs on the 19% flat tax and people taxed exclusively under the tax card.\u003C\u002Fp>\u003Ch2>The two consecutive years rule\u003C\u002Fh2>\u003Cp>This is the most frequently misunderstood part of the relief. The deduction can be made only in two directly consecutive tax years. Someone who used the relief for the first time in the 2025 return will do so for the last time for 2026. Someone starting with the 2026 return can continue only for 2027.\u003C\u002Fp>\u003Cp>A break \"burns\" the right to the second year. If someone deducted the relief for 2020 and in 2021 had no internet expenses, they cannot return to the relief in later years — their two years are 2020 and 2021, regardless of whether they used the second one.\u003C\u002Fp>\u003Ch2>How much can be deducted and which expenses count\u003C\u002Fh2>\u003Cp>The limit is PLN 760 in a tax year and is granted to each person separately. Spouses who jointly pay for a single line have two limits. The unused part does not carry over to the next year.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Can be deducted\u003C\u002Fth>\u003Cth>Cannot be deducted\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>subscription for fixed internet access\u003C\u002Ftd>\u003Ctd>purchase of a router, modem, cables and other equipment\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>fees for mobile internet\u003C\u002Ftd>\u003Ctd>installation, expansion and modernisation of the network\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>internet in a bundle, if the document shows the amount for internet alone\u003C\u002Ftd>\u003Ctd>servicing and ongoing maintenance\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>\u003C\u002Ftd>\u003Ctd>activation fee\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>With bundles that include television or telephone, the document must show what part of the payment relates to the internet. If the invoice only gives the total price of the bundle, it is worth asking the provider for a breakdown.\u003C\u002Fp>\u003Ch2>Documents\u003C\u002Fh2>\u003Cp>Two kinds of evidence are needed:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>expense document\u003C\u002Fstrong> — invoice, bill or other document with buyer and seller data, type of service and amount;\u003C\u002Fli>\u003Cli>\u003Cstrong>proof of payment\u003C\u002Fstrong> — confirmation of a transfer, deposit or money order, as what counts is an expense actually paid in the given year.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>If the invoice is addressed to one of the spouses and payment went from the other's account, the relief is available where the spouses have joint property. With an invoice addressed to both, they can split the expense in any proportion, each up to PLN 760.\u003C\u002Fp>\u003Ch2>Internet relief in business activity\u003C\u002Fh2>\u003Cp>An entrepreneur on the scale or ryczałt may take the relief into account already during the year when calculating advances or ryczałt, and then settle it in the annual return. The key rule: one internet invoice is settled either in costs or under the relief — never in both places.\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Tax scale\u003C\u002Fstrong> — if the subscription is recorded in company costs, it cannot be deducted under the relief. However, expenses can be split: e.g. company internet in costs and a private home line under the relief.\u003C\u002Fli>\u003Cli>\u003Cstrong>Ryczałt\u003C\u002Fstrong> — the entrepreneur has no costs, so the relief is often the only way for the internet to reduce tax. It is deducted from revenue.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The deduction also cannot be applied to an expense that someone reimbursed to the taxpayer, e.g. the employer under a remote-work allowance.\u003C\u002Fp>\u003Ch3>What the relief actually gives\u003C\u002Fh3>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Situation\u003C\u002Fth>\u003Cth>Deduction\u003C\u002Fth>\u003Cth>Tax saving\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Developer on 12% ryczałt\u003C\u002Ftd>\u003Ctd>PLN 760 from revenue\u003C\u002Ftd>\u003Ctd>PLN 91.20\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Developer on 8.5% ryczałt\u003C\u002Ftd>\u003Ctd>PLN 760 from revenue\u003C\u002Ftd>\u003Ctd>PLN 64.60\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Employee on the scale, in the 12% bracket\u003C\u002Ftd>\u003Ctd>PLN 760 from income\u003C\u002Ftd>\u003Ctd>PLN 91.20\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Person on the scale, in the 32% bracket\u003C\u002Ftd>\u003Ctd>PLN 760 from income\u003C\u002Ftd>\u003Ctd>PLN 243.20\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>The amounts are small, but the relief does not require an application or the authority's consent — it is enough to show it in the return. The ryczałt rates in IT are described in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Ftaxes-of-12-and-8-5-pkd-codes-for-it-professionals\">ryczałt in IT: 12% and 8.5%\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How to report the relief in the return\u003C\u002Fh2>\u003Cp>The relief is entered in the PIT\u002FO annex attached to the PIT-37 return (e.g. an employee), PIT-36 (scale, including business activity) or PIT-28 (ryczałt). The 2026 return is filed within the annual deadlines in 2027. Before filing it is worth checking in previous returns whether and when the relief has already been deducted — this is the simplest way to avoid a correction.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We prepare annual returns with all reliefs and check whether an expense is better accounted for in costs or under the relief. For entrepreneurs on ryczałt, we take the relief into account already in monthly settlements under \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>. In unusual situations, e.g. with a joint line used in the business and privately, we help prepare an \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Ftax-interpretation\">application for an individual tax interpretation\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]