Family relief, also known as child relief, is one of the most commonly used tax deductions. For the 2024 PIT tax return, it is available to:
✅ parents exercising parental authority,
✅ legal guardians of the child (if the child resides with them),
✅ foster parents.
Parents deprived of parental authority cannot use this relief.
The relief applies to children who are:
Parents may divide the relief in any proportion. In the absence of an agreement or in cases of alternating care, the court orders the relief to be divided equally. In other cases, the full relief is deducted by the parent with whom the child permanently resides.
The relief is available to taxpayers filing under the tax scale (PIT-36, PIT-37), and income must not exceed:
If parents have two or more children, the income limit does not apply.
The relief depends on the number of children:
If the taxpayer was unable to fully utilize the relief, they may receive a refund equal to the unused portion, but not exceeding the total amount of social and health insurance contributions paid.
The taxpayer must retain documents confirming entitlement to the relief for 5 years, such as:
The Internet has become an integral part of our lives, serving both work and entertainment purposes. In 2025, the Internet tax relief remains in effect and allows for tax reduction, although it is not automatically available to everyone. Find out who can benefit from it and what documents need to be prepared to claim it correctly.
The Internet tax relief is the possibility to deduct Internet expenses from income or revenue, depending on the chosen form of taxation. The maximum amount that can be deducted is:
It should be noted that this relief can only be used for two consecutive years. If it was used in one year and then discontinued, it cannot be applied again in subsequent years.
Not every taxpayer can benefit from the Internet tax relief. To be eligible, one must:
The relief can be used by persons who are deducting expenses for the first time or continuing the deduction for the second consecutive year.
The Internet tax relief is available to taxpayers who file their 2024 tax returns using specific PIT forms:
The upper deduction limit is 760 PLN per person. If the taxpayer incurred lower costs, the actual amount of expenses is entered. In the case of higher costs incurred, the maximum deduction remains 760 PLN.
Yes, but only if the invoice clearly specifies the amount allocated to Internet service. The relief does not cover:
To benefit from the Internet tax relief, you need to gather:
In the case of joint taxation of spouses, it is best if the invoices contain the details of both. If invoices are issued only to one spouse, the Tax Office may require additional clarification.
The Internet tax relief in 2025 is a beneficial solution, although not every taxpayer can benefit from it. Meeting specific conditions and properly documenting expenses is essential. Thanks to this relief, you can reduce your tax by up to 760 PLN per person, which allows for certain savings in the household budget.
The personal income tax system allows for the deduction of donations in the 2024 tax return. Below, we present key information on who can receive a donation, what the deduction limits are, and what documents are required.
Donations can be made to:
✅ Monetary donation – must be transferred cashless (e.g., by bank transfer, check).
✅ Non-monetary donation – requires a document confirming its value and a statement from the recipient confirming its acceptance.
✅ Donation made via an online portal – can be deducted if the taxpayer has proof of payment and the recipient’s details.
Deduction limit: There is no monetary limit – the full value of the donation can be deducted.
Where to deduct? Donations for charitable and welfare activities can be deducted in PIT/O, by completing PIT-37, PIT-36, or PIT-28.
Examples: Church construction, altar renovation, purchase of liturgical items.
Deduction limit: A maximum of 6% of income (including donations for public benefit purposes and blood donation).
Where to deduct? In Appendix PIT/O to the PIT-37, PIT-36, or PIT-28 declaration.
Documents confirming the donation must be kept for 5 years from the end of the year in which the tax return was filed.
Take advantage of the donation deduction and reduce your tax in 2024!
The interest relief is available to taxpayers who are repaying a housing loan granted to finance a residential investment, including:
✅ construction of a residential building,
✅ purchase of a new building or residential premises,
✅ superstructure, extension, or conversion of a building for residential purposes,
✅ contribution of a construction or housing deposit to a housing cooperative.
The relief also covers loans intended to repay other housing loans. Taxpayers may use the relief until the end of the repayment period specified in the loan agreement, but no later than December 31, 2027.
The right to the relief is available only to those who took out a loan in the period from January 1, 2002, to January 1, 2007. It is important to note that the date of disbursement of funds counts, not the date of signing the loan agreement.
The relief can also be settled in the case of joint taxation of income (e.g., spouses, single parents) and does not exclude the possibility of using other tax reliefs, such as child relief, internet relief, or rehabilitation relief.
The relief amount is calculated according to the formula:
Interest paid – (325,990 PLN / Loan amount taken * interest paid)
Only interest on the portion of the loan not exceeding the amount of 325,990 PLN is deductible.
The interest relief cannot be used if the taxpayer or their spouse has used:
Additionally, the relief is not available if:
To use the relief, the taxpayer must have:
The following must be attached to the tax return:
✅ PIT-D – the amount of the deduction is shown in it,
✅ PIT-2K – attached when settling the relief for the first time.
The relief should be shown in the declaration PIT-36, PIT-37, or PIT-28.
If you are settling the interest relief for the first time, you must attach PIT-2K. In subsequent years, you only submit PIT-D.
It is worth remembering that the deduction can be made at the earliest for the year in which the residential investment was completed.
Rehabilitation relief is intended for persons with disabilities and persons supporting persons with disabilities who incur specific expenses related to rehabilitation and facilitating the performance of daily activities. It can be deducted in the annual tax return for 2024 filed by April 30, 2025.
A person with a disability is defined as a person holding:
Expenses can be divided into unlimited and limited.
The full amount incurred is deductible, e.g.:
The maximum deduction amount is PLN 2,280 for:
If a medical specialist has recommended the use of specific medications, the excess of expenses exceeding PLN 100 per month can be deducted.
To benefit from the relief, you must have:
Rehabilitation relief requires attaching form PIT/O to the PIT-37, PIT-36, or PIT-28 tax return. Documents do not need to be attached to the return, but must be kept for 5 years.
Yes, but only if the spouse meets the income requirements. Each spouse can deduct expenses they incurred independently, even if they file jointly.
The New Technology Tax Relief allows entrepreneurs to deduct from their income expenses incurred for acquiring modern technological solutions, such as copyrights, licenses, software, or know-how. Our PIT settlement program will automatically account for the reliefs you are entitled to, simplifying the settlement process.
The relief is available to entrepreneurs conducting business activities taxed according to the tax scale (12% and 32%). A condition is that the company must not have been subject to tax exemption resulting from operations in special economic zones, neither in the current nor in the previous tax year.
✅ The relief amount is 50% of the expenses incurred for new technologies,
✅ The deduction amount cannot exceed the income from business activities achieved in the previous year.
To benefit from the relief, the entrepreneur should possess:
Although these documents are not attached to the PIT declaration, they must be stored for at least 5 years, counting from the end of the tax year in which the declaration was submitted.
The New Technology Tax Relief should be declared on form PIT/O and attached to the PIT-36 declaration.
If an entrepreneur in a given year:
✅ Incurred a loss,
✅ Achieved income lower than the deduction they are entitled to,
they may deduct the full amount of the relief or its unused portion in tax declarations for the next three years.
New technologies refer to technological knowledge in the form of intangible assets (e.g., results of research and development work) that:
✅ Leads to the creation of new or improved products and services,
✅ Has not been used globally for more than 5 years,
✅ Has been confirmed by an independent scientific unit.
Acquiring new technology means obtaining the right to use it, either through the transfer of these rights or their implementation in business activities.
The New Technology Tax Relief is not applicable if, within three years of introducing the new technology into the register of fixed assets or intangible assets:
If the reimbursement only covered a portion of the incurred expenses, the entrepreneur may deduct the unreimbursed amount.
Take advantage of the New Technology Tax Relief and optimize your tax burden now!
A donation for public benefit purposes is a form of social support that additionally allows for a reduction in income tax. It is important to know what conditions must be met in order to benefit from the tax deduction.
Not every organization must have Public Benefit Organization (PBO) status for a donation to be deductible from income. It is important that the organization’s activities align with the public benefit purposes defined by law. Donations can be made to:
The total value of deductions for donations for public benefit purposes, religious worship, and blood donation cannot exceed 6% of income.
To benefit from the deduction, you must have:
✅ Proof of donation transfer – e.g., transfer confirmation or a document confirming the value of an in-kind donation,
✅ Recipient’s details – name and address of the organization,
✅ Recipient’s statement confirming acceptance of the donation (in the case of a non-cash donation).
These documents are not attached to the tax return but must be kept for 5 years in case of a tax audit.
The deduction is reported in attachment PIT/O, which must be attached to the PIT-37, PIT-36, or PIT-28 tax return.
Voluntary blood donation is not only a noble gesture but also an opportunity to receive tax relief. According to the Personal Income Tax Act, a donation in the form of donated blood can be deducted from tax. What conditions must be met to benefit from this relief? Here is the most important information!
To be eligible for tax relief, several conditions must be met:
✅ Donate blood voluntarily, i.e., without remuneration,
✅ Donate blood to an entity involved in its collection,
✅ Not receive any financial equivalent for the donated blood.
❌ The relief is not available to individuals who have donated blood to:
✅ Natural persons,
✅ Entities engaged in the production of tobacco, alcoholic beverages (above 1.5% alcohol), fuel, or metal products.
The amount of the relief depends on the quantity of blood or plasma donated. According to regulations:
✅ A man can donate a maximum of 2.7 liters of blood per year,
✅ A woman can donate a maximum of 1.8 liters of blood per year,
✅ Plasma can be donated up to 25 liters per year.
The monetary equivalent for tax purposes is:
✅ PLN 130 per liter of blood,
✅ PLN 170 per liter of plasma.
The total value of the relief cannot exceed 6% of the taxpayer’s income/revenue declared in the PIT return.
To benefit from the relief, it is necessary to have a certificate confirming the amount of blood or plasma donated. This document is not attached to the tax return but must be kept for 5 years in case of a tax audit.
Depending on the form of taxation, the relief should be declared in the appropriate form:
❌ Taxpayers subject to linear taxation and those settling based on the tax card cannot benefit from the relief.
It is necessary to complete Appendix PIT/O, in which you must provide:
Voluntary blood donation is not only helping those in need but also a tax benefit. It is worth remembering this relief when filing your annual tax return!
