Internet relief is not all. You work from home? See what else you can number in PIT 2025

Remote work in 2025 is simply a regular life for many Poles, which in addition to flexibility besides generates circumstantial costs. Electricity bills, faster net connection or the acquisition of an ergonomic chair are expenses that burden the home budget. However, fewer people realise that the Polish taxation strategy allows to recover any of this money. A popular relief for the net is just the tip of the iceberg. actual savings lie in the correct accounting of the costs associated with carrying out work duties from home.

In the settlement for 2024, which we will make in the beginning of 2025, it will be crucial to realize the differences between publically available reliefs and gross costs that depend on the form of employment. There are also options for an worker on the stage, and a completely different individual conducting business activity and working in his apartment. This step-by-step guide will explain how to legally and effectively reduce your tax, utilizing all available mechanisms related to home office. Prepare your papers and see how much you can gain – amounts can scope up to respective 1000 zlotys per year.

Relief for net in 2025 – well-known rules worth remembering

Let's start with the basics, the most popular relief associated with household expenditure. Internet Relief any taxpayer, whether he works remotely or not. This is simply a deduction from income, which means it reduces the taxation base. But it is worth knowing its key limitations:

• Deduction limit: The maximum amount to be deducted per year shall be PLN 760. Important: this is not the amount of the refund and the maximum amount by which your income can be reduced. Real savings depend on the taxation threshold (e.g. at 12% of the taxation rate is about PLN 91 savings).
• Principle of 2 years: The relief can only be utilized in two consecutive taxation years. If you've never utilized it before, you can number it off at PIT for 2024 and 2025. If you utilized it last year, 2024 is the last year. After a break (e.g. annual), you can start utilizing it again for another 2 years.
• Documents required: In order to benefit from the relief, you must have papers confirming your expenditure. The best is the VAT invoice issued to your name, from which it is clear who is the supplier of the service, who pays for it and what is the amount. It is besides essential to have proof of payment (e.g. confirmation of transfer).

Remember that the relief applies only to net access services. It cannot deduct expenditure on equipment (router), tv or telephone subscription, even if they are on 1 invoice.

Remote work and gross costs – there is real possible here

While the net relief is common, real taxation optimization opportunities open up to people working remotely. However, it is crucial to separate between employees and entrepreneurs.

Employee on the staff (job contract): In this case, a individual who does work remotely is entitled increased cost of obtaining revenue. Since 2023, an employer may grant a lump sum to cover the costs of electricity or internet, which is exempt from tax. However, if the employer does not do so, the distant individual is entitled to standard, increased income costs, which the employer takes into account in the monthly wage and in the yearly PIT-11. They are 300 PLN per month (no more than PLN 3600 per year), if the individual lives outside the town where the workplace is located, or PLN 250 (up to PLN 3000 per year) for the locals. The worker does not request to collect electricity or desk invoices – this is simply a flat-rate amount.

Self-employed individual (economic activity): Here the situation looks completely different and gives a much bigger field to show. An entrepreneur working from home can be included in the cost of obtaining income actually incurred expenses associated with moving a business in an apartment. The condition is their appropriate documentation and calculation.

Home office entrepreneurs: What and how can you number off?

If you run a business in your apartment, you can deduct any of the operating expenses. The key here is the word ‘proportionally’. The percent of the full area of the flat is to be calculated for company purposes (e.g. office, separated angle with desk).

Example: Your flat has 60 m2 and the area you work in has 12 m2. This means that you usage 20% of the area (12 / 60 = 0.2) for company purposes. It is in this proportion that you can charge:

• Administrative rent
• Electricity, water and heating bills
• Property tax (in part intended for business)
• Interest on mortgage credit (also proportional)

In addition, you can put in full or in part:

• Internet and telephone: If you have a separate connection to the company – 100% of costs. If you usage private – you estimation how much you usage them for corporate purposes (e.g. 50%).
• Equipment: Buy a desk, chair, lamp, monitor or printer. If the value exceeds PLN 10,000 net, depreciation is required.
• Office materials: Paper, pens, printer toners.

In order for the taxation office not to competition these expenditures, you must have invoices (preferably issued for company data) and keep records which justify the accepted proportion.

Step by step: Where to enter deductions in the PIT 2025 declaration?

Once you know what you can count, the question is where to compose it. The process varies according to the kind of deduction and the form of employment.

Internet Relief: It shall be shown in the Annex PIT/O (information on deductions from income and tax) in the section ‘Deductions from income’. The amount shall be entered in the applicable box and transferred to the main declaration (PIT-37, PIT-36 or PIT-28).

Cost of obtaining income (employee): They are usually already included by the employer in PIT-11 information, and the e-IRS strategy automatically transfers them to your e-IRS. However, it is worth checking whether the amount is correct.

Company costs (entrepreneur): This expenditure shall be recorded on an ongoing basis during the year in the Book of Revenues and Revenues (KPIR) or another applicable records. The yearly message of PIT-36 or PIT-36L does not include individual invoices, but only the full value of gross and costs from all records.

In conclusion, a conscious approach to the settlement of distant work can bring real financial benefits. The key is to paper expenditure well and to know the rules appropriate to your professional situation. Don't be afraid to usage the rights that the taxation strategy gives you – it's your money.