Internet tax relief - planned changes in the method of deduction


Internet relief is one of the tax preferences regulated by the Personal Income Tax Act. Currently, in the Sejm there is a draft amendment to the PIT Act, which provides for modifications in the deduction of Internet expenses incurred by taxpayers. We checked what changes the draft act provides in terms of internet tax relief!

What is internet relief?

Internet tax relief is addressed to taxpayers who settle accounts according to general rules and a lump sum on recorded income and allows you to reduce your income by expenses incurred on the Internet.

The tax relief is available to taxpayers in tax settlements in the period of two consecutive years, if they did not use it in previous years. Currently, the maximum deduction is PLN 760, and this value increases to PLN 1,520 in the case of spouses settling in accordance with general rules.

Internet relief and changes in the deduction

The Sejm received the PIT bill, which contains assumptions regarding the change in the rules for deducting annual expenses incurred by taxpayers on the Internet - let's check what will change.

The draft act provides for an increase in the limit from PLN 760 to PLN 2024, as well as a complete lifting of the limit in relation to the period in which taxpayers can take advantage of the relief. This means that the Internet tax relief under the draft act will be more profitable for entities entitled to use it.

Moreover, legislators are also considering expanding the catalog of expenses that may be deductible, so if the provisions were amended, taxpayers could include in the deduction expenses related to the purchase of equipment enabling the use of the Internet and any other activities related to the use of the Internet, i.e. installation of the Internet. , modernization and ongoing maintenance costs.