Internet Tax Relief in Poland: 760 zł Deduction for Two Years
Short answer: The internet relief (ulga na internet) deducts up to 760 zł of internet costs per person per year from taxable income, in two consecutive tax years only, claimed in PIT-36, PIT-37 or PIT-28 with PIT/O.
Poland lets some taxpayers deduct what they pay for internet access from their taxable income. It is called ulga na internet. This guide follows the Polish tax administration page on the relief (podatki.gov.pl, published 15 December 2025 and updated 9 October 2026), as read on 19 October 2026.
Who can use it
You can claim it if you have income taxed on the tax scale, or revenue taxed with the registered-revenue lump sum (ryczałt od przychodów ewidencjonowanych), and you pay for internet access. The place and form of access do not matter. A fixed line, a wireless link or mobile internet all count.
The tax office says non-residents can also use it if they earn income in Poland that is taxed on the tax scale or by lump sum and must be settled in Poland.
The two-year limit
The relief can be deducted only in two consecutive tax years. Per the tax office, you can use it in 2026 if you never used it in 2006 to 2025, or if you first deducted it in your 2025 return. If you first claimed it for 2025, 2026 is your last year. If you first claim it for 2026, 2027 is your last year.
The page gives an example of a woman who used it for 2020, had no internet expenses in 2021 and so did not claim. She cannot use it for 2026, because the two consecutive years were 2020 and 2021 only.
How much you can deduct
The limit is 760 zł per tax year, per person. If you and your spouse both pay, each of you has a separate limit. A part of the limit you do not use does not carry over to the next year.
* Photos: Wi-Fi router, two different photographs, CC0, via Wikimedia Commons.
What does not count
You cannot deduct the purchase of equipment or network components, installation, expansion or modernisation of the network, ongoing maintenance and service, or an activation fee. The tax office explains that an activation fee pays for the ability to use the service, not for using the internet. The page also states that a router purchase is not covered.
You also cannot deduct expenses that were counted as business costs, already deducted from revenue or income under another provision, or refunded to you in any form.
Documents to keep
You need a document that shows the buyer, the seller, the type of service and the amount paid. An invoice, receipt or similar proof works. The expense must actually be paid in that year, so keep proof of payment as well, such as a bank transfer confirmation. If the same provider also sells you television or a phone line, the document must show the amount for the internet alone.
How to claim it
You claim it in your annual return, PIT-36, PIT-37 or PIT-28, with the PIT/O attachment for deductions. If you have business, rental or lease income, the page says you can include the relief during the year when calculating advance tax or the lump sum, and settle it in the annual return after the year ends.
Married couples
According to the tax office, if the invoice is in your name but your spouse paid from their account, you can claim it when the couple has joint property. If the invoice is in both names and you paid, you can split the expense between you in any proportion, but each person may deduct at most 760 zł.
What it means for expats
The relief lowers taxable income, so the saving is the deduction multiplied by your tax rate, not the full 760 zł. Check whether you already used it in earlier years in Poland, because the two-year window may already be used up.
The page does not discuss foreigners separately beyond non-residents. If you are unsure about your tax residence, ask a tax adviser.
Frequently asked questions
How much can I deduct for internet in Poland?
Up to 760 zł per person per tax year, according to the tax office. Unused amounts do not carry over.
Can I claim the internet relief every year?
No. It can be deducted only in two consecutive tax years, starting with the first year you claim it.
Can I deduct a new router or the installation fee?
No. Equipment, installation, maintenance and activation fees are excluded. Only the cost of using the internet counts.
