podatki.gov.pl - Tax-deductible expenses

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Tax-deductible expenses

Number of results : 5

I am employed under an employment contract, and my place of work is located in a different locality. If I work remotely from home, am I still eligible for higher tax-deductible expenses?

Yes. If you work remotely from home at your employer’s instruction, and your place of work is located outside your place of residence, you are eligible for higher tax-deductible expenses.

I commute to work by train. Can I enter my actual expenses for tickets in the “tax-deductible expenses” field of my tax return?

You can enter your actual expenses if you have personalized periodical tickets. You enter the amount from the tickets instead of the costs stated in the PIT-11 form by your employer. Make sure to retained the personalized periodical tickets for potential verification by the tax office.

I worked two jobs throughout the year. In both cases, I lived and worked in the same locality. Should I add up the costs specified in the PIT-11 forms? What amount of costs can I declare in the annual return?

You should add up the costs from the PIT-11 forms. However, remember that the total amount of costs you can deduct in the annual return cannot exceed 4,500 PLN.

What are the amounts of tax-deductible expenses in the 2024 PIT return?

As a rule, fixed-amount costs that can be included in the tax return cannot exceed:

PLN 3,000 (PLN 250 per month) if you earned revenue from a single public service relationship, employment relationship, cooperative employment relationship, and outwork;
PLN 4,500 if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship, and outwork;
PLN 3,600 (PLN 300 per month) if your place of permanent or temporary residence in the fiscal year was outside the locality of your place of work, and you did not receive a separation allowance or reimbursement for travel costs (except where the reimbursed costs were recognized as taxable revenue);
PLN 5,400 if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship, and outwork, and your place of permanent or temporary residence was outside the locality of your place of work, and you did not receive a separation allowance or reimbursement for travel costs (except where the reimbursed costs were recognized as taxable revenue).

If you commuted by public transport outside the locality where you live and you have personalized periodical tickets confirming the expenses incurred, you can include in your tax return the ticket amount instead of the lump-sum costs.

My place of work is outside the locality where I live. However, my employer applied basic tax-deductible expenses under my employment contract. Can I declare higher tax-deductible expenses in my annual tax return?

Yes. You can declare in your tax return the costs you are entitled to, i.e. either higher lump-sum costs or the amount based on personalized periodical tickets confirming your commuting to work in a different locality.

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