Internet Tax Relief (PIT) Calculator

The internet tax relief (ulga internetowa) is a deduction from taxable income for documented internet access expenses, up to PLN 760 per year. It is available to taxpayers using the progressive tax scale (12%/32%) for up to two consecutive tax years.

The maximum deduction is PLN 760 per year. This reduces your taxable income (not the tax itself). The actual tax saving is 12% or 32% of the deducted amount, depending on your tax band: PLN 91.20 at 12% or PLN 243.20 at 32%.

The internet relief can be claimed for only two consecutive tax years. The years must follow one another without a gap. If you miss a year you lose entitlement for that year, and the two-year clock restarts only if you have not claimed the relief in the last two years.

You need a VAT invoice or receipt issued by your internet service provider. The document must show the amount paid and be addressed to you as the taxpayer. The tax office may request proof during an audit.

Yes. Both fixed broadband (ADSL, fibre, cable) and mobile internet (LTE, 5G) subscriptions or data packages qualify. The invoice must be issued in the taxpayer's name.

No. The internet relief is available only to taxpayers on the progressive scale (12% and 32%). Self-employed individuals using the 19% flat rate or lump-sum tax on recorded income are not eligible.

With the full PLN 760 deduction at the 12% rate you save PLN 91.20 in tax. At the 32% rate the saving rises to PLN 243.20. If your actual internet spend is below PLN 760 you can only deduct the actual amount paid.

Enter the deduction on form PIT/O (an attachment to PIT-37 or PIT-36). In the Twój e-PIT pre-filled service you can add it before accepting the return. Enter the actual amount spent, capped at PLN 760.

When spouses file jointly the PLN 760 cap applies to the combined return as a whole, not per spouse. However, if each spouse separately incurred and documented their own internet expenses, each may claim up to PLN 760 in their individual return.

You lose the entitlement for the year you skip. The relief must be taken in two consecutive years. However, if you have not used the relief in the past two years, you may start a new two-year cycle in the current year.