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.
What is the Internet tax relief?
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:
- 760 PLN per person,
- 1,540 PLN in the case of joint taxation of spouses.
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.
Who is entitled to the Internet tax relief in 2025?
Not every taxpayer can benefit from the Internet tax relief. To be eligible, one must:
- pay Internet bills,
- be listed on invoices as the payer,
- have a signed contract for Internet service,
- not have previously deducted Internet costs as business expenses.
The relief can be used by persons who are deducting expenses for the first time or continuing the deduction for the second consecutive year.
Taxpayers entitled to the relief – relevant PIT forms
The Internet tax relief is available to taxpayers who file their 2024 tax returns using specific PIT forms:
- PIT-28 – for persons filing under the flat-rate tax on recorded income,
- PIT-36 – for persons filing under the tax scale (provided that Internet expenses were not included as business costs),
- PIT-37 – for individuals not conducting business activity and filing based on PIT-11, PIT-40A/PIT-11A documents.
What is the amount of the relief?
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.
Can Internet in a package with other services be deducted?
Yes, but only if the invoice clearly specifies the amount allocated to Internet service. The relief does not cover:
- Internet installation costs,
- network upgrades,
- repairs and technical support. Only the cost of network access is deductible.
What documents are required to claim the relief?
To benefit from the Internet tax relief, you need to gather:
- invoices containing the amount of expenses and the taxpayer’s details,
- proof of payment, if it does not clearly result from the invoices.
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.
