podatki.gov.pl - Tax reliefs and deductions

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Tax reliefs and deductions

Number of results : 48

Last year, I conducted business activity taxed at a flat rate and earned income from work under an employment contract. Can I deduct health insurance premiums paid in connection with my business activity in PIT-37 where I report my income from employment?

No, you cannot. You cannot deduct health insurance premiums paid in connection with your business activity taxed at a flat rate from your income from employment. According to the regulations, these premiums can only be settled in PIT-36L.

Can I recognize part of health insurance premiums paid in connection with my business activity taxed at a flat rate as tax-deductible expenses, and deduct part of them from income from this activity?

Yes, you can. You can recognize any part of health insurance premiums paid in connection with your business activity taxed at a flat rate as tax-deductible expenses, and deduct their remaining part from income from this activity. The total amount of premiums recognized as tax-deductible expenses or deducted from income cannot exceed PLN 11,600 in 2024.

I am a widower raising my 22-year-old son who is a student and has no income. During the year, I married a widow who is raising alone two minor children. Can I benefit from the preferential tax settlement as a single parent in my annual tax return?

Yes, you can still file as a single parent for this year. However, you must not file jointly with your wife and must meet all other conditions for filing as a single parent.

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