As a rule, the deduction limit for 2024 is PLN 9,388.80. However, for individuals conducting non-agricultural business activity as self-employed persons, the maximum limit on contributions to the IKZE is increased to 1.8 times the average monthly wage, amounting to PLN 14,083.20.

Yes, you can. The income of minor children does not affect eligibility for the child relief.

Since no tax was withheld from you, you can claim child relief only up to the amount of social and health insurance premiums. You will need to complete the “Additional refund for child relief” section in your tax return.

No, you cannot. The Internet relief can only be deducted in two consecutive fiscal years, provided that you did not claim this deduction in the preceding years.

Yes, you are entitled to the relief. The Internet relief can only be deducted in two consecutive fiscal years, provided that you did not claim this deduction in the preceding years. The maximum deduction amount for each of the two years is PLN 760.