{"id":23538,"date":"2026-03-17T12:30:57","date_gmt":"2026-03-17T11:30:57","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23538"},"modified":"2026-07-15T13:02:52","modified_gmt":"2026-07-15T11:02:52","slug":"ulga-na-dziecko-w-pit-za-2025-rok-kto-moze-skorzystac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ulga-na-dziecko-w-pit-2025-kto-moze-skorzystac","title":{"rendered":"Ulga na dziecko w PIT za 2025 rok &#8211; kto mo\u017ce skorzysta\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23538\" class=\"elementor elementor-23538\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c46b25d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c46b25d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45ea22b\" data-id=\"45ea22b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fa8598 elementor-widget elementor-widget-text-editor\" data-id=\"4fa8598\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Ulga prorodzinna<\/strong>, potocznie nazywana <strong>ulg\u0105 na dziecko<\/strong>, to jedno z najcz\u0119\u015bciej wykorzystywanych odlicze\u0144 podatkowych w Polsce. Dzi\u0119ki niej rodzice mog\u0105 zmniejszy\u0107 podatek dochodowy w rocznym rozliczeniu PIT.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"> Sprawd\u017a, komu przys\u0142uguje <strong>ulga na dziecko w rozliczeniu za 2025 rok<\/strong>, ile wynosi oraz jak j\u0105 prawid\u0142owo rozliczy\u0107 w PIT.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d11458e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d11458e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a8b320\" data-id=\"6a8b320\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa159f5 elementor-widget elementor-widget-heading\" data-id=\"aa159f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czym jest ulga na dziecko?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dbe2be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dbe2be\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67bc99f\" data-id=\"67bc99f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15045b1 elementor-widget elementor-widget-text-editor\" data-id=\"15045b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Ulga prorodzinna to odliczenie podatkowe przys\u0142uguj\u0105ce rodzicom, opiekunom prawnym oraz osobom pe\u0142ni\u0105cym funkcj\u0119 rodziny zast\u0119pczej, kt\u00f3re wychowuj\u0105 dzieci<\/b><span style=\"font-weight: 400;\">. Zosta\u0142a ona uregulowana w art. 27f ustawy o podatku dochodowym od os\u00f3b fizycznych (PIT). Polega na odliczeniu od nale\u017cnego podatku okre\u015blonej kwoty za ka\u017cde dziecko spe\u0142niaj\u0105ce ustawowe kryteria.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">W praktyce oznacza to, \u017ce podatnik mo\u017ce pomniejszy\u0107 sw\u00f3j podatek dochodowy w rocznym rozliczeniu PIT. Je\u017celi kwota ulgi jest wy\u017csza ni\u017c podatek do zap\u0142aty, podatnik mo\u017ce otrzyma\u0107 zwrot niewykorzystanej cz\u0119\u015bci ulgi. Zwrot jest jednak ograniczony wysoko\u015bci\u0105 zap\u0142aconych sk\u0142adek na ubezpieczenia spo\u0142eczne i zdrowotne.<\/span><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-99c3a1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99c3a1c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9b29cdd\" data-id=\"9b29cdd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80fce43 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"80fce43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUlga prorodzinna przys\u0142uguje najcz\u0119\u015bciej na dzieci ma\u0142oletnie. W okre\u015blonych sytuacjach mo\u017cna j\u0105 tak\u017ce zastosowa\u0107 w przypadku dzieci pe\u0142noletnich, np. ucz\u0105cych si\u0119. Wysoko\u015b\u0107 odliczenia zale\u017cy przede wszystkim od liczby dzieci w rodzinie oraz spe\u0142nienia warunk\u00f3w okre\u015blonych w przepisach podatkowych.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be89729 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be89729\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-881e3da\" data-id=\"881e3da\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13f06cc elementor-widget elementor-widget-heading\" data-id=\"13f06cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto mo\u017ce skorzysta\u0107 z ulgi na dziecko?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca1a0b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca1a0b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af9ed58\" data-id=\"af9ed58\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d4e8c3 elementor-widget elementor-widget-text-editor\" data-id=\"2d4e8c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z<strong> ulgi na dziecko<\/strong> mog\u0105 skorzysta\u0107 podatnicy rozliczaj\u0105cy podatek dochodowy wed\u0142ug skali podatkowej, czyli osoby sk\u0142adaj\u0105ce zeznanie PIT-36 lub PIT-37. Ulga przys\u0142uguje zar\u00f3wno polskim rezydentom podatkowym, jak i osobom mieszkaj\u0105cym za granic\u0105, je\u017celi osi\u0105gaj\u0105 dochody opodatkowane w Polsce na zasadach og\u00f3lnych.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z preferencji mog\u0105 skorzysta\u0107 przede wszystkim:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>rodzice<\/b><span style=\"font-weight: 400;\">, kt\u00f3rzy wykonuj\u0105 w\u0142adz\u0119 rodzicielsk\u0105 nad dzieckiem,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>opiekunowie prawni<\/b><span style=\"font-weight: 400;\">, je\u017celi dziecko z nimi mieszka,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>rodziny zast\u0119pcze<\/b><span style=\"font-weight: 400;\">, kt\u00f3re sprawuj\u0105 opiek\u0119 na podstawie orzeczenia s\u0105du lub umowy ze starost\u0105.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Prawo do ulgi przys\u0142uguje r\u00f3wnie\u017c osobom utrzymuj\u0105cym pe\u0142noletnie dzieci, je\u015bli ci\u0105\u017cy na nich obowi\u0105zek alimentacyjny lub sprawuj\u0105 funkcj\u0119 rodziny zast\u0119pczej.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd40dee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd40dee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fec384e\" data-id=\"fec384e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e69312f elementor-widget elementor-widget-image\" data-id=\"e69312f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner.webp\" class=\"attachment-full size-full wp-image-23544\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner.webp 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-300x63.webp 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-1024x216.webp 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-768x162.webp 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9f7a60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9f7a60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e393781\" data-id=\"e393781\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8ba80b elementor-widget elementor-widget-heading\" data-id=\"a8ba80b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na jakie dzieci przys\u0142uguje ulga na dziecko?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c38ab7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c38ab7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f83cf53\" data-id=\"f83cf53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8ed9ef elementor-widget elementor-widget-text-editor\" data-id=\"a8ed9ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Ulga prorodzinna przys\u0142uguje przede wszystkim na dzieci ma\u0142oletnie, czyli takie, kt\u00f3re nie uko\u0144czy\u0142y 18 lat.<\/strong> W takim przypadku wystarczy, \u017ce rodzic lub opiekun wykonywa\u0142 w\u0142adz\u0119 rodzicielsk\u0105 przez cho\u0107by cz\u0119\u015b\u0107 roku podatkowego.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Odliczenie mo\u017cna zastosowa\u0107 tak\u017ce w przypadku dzieci pe\u0142noletnich, je\u017celi spe\u0142niaj\u0105 okre\u015blone warunki. Dotyczy to dzieci:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kt\u00f3re otrzymuj\u0105 rent\u0119 socjaln\u0105 lub zasi\u0142ek piel\u0119gnacyjny,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kt\u00f3re ucz\u0105 si\u0119 i nie uko\u0144czy\u0142y 25 roku \u017cycia, a ich roczne dochody nie przekraczaj\u0105 ustawowego limitu.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W 2025 roku limit ten wynosi\u0142 22 546,92 z\u0142, czyli dwunastokrotno\u015b\u0107 renty socjalnej obowi\u0105zuj\u0105cej w grudniu danego roku podatkowego (1878,91z\u0142). Do limitu wlicza si\u0119 m.in.:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dochody opodatkowane wed\u0142ug skali podatkowej,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dochody z kapita\u0142\u00f3w pieni\u0119\u017cnych, np. ze sprzeda\u017cy papier\u00f3w warto\u015bciowych,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">przychody zwolnione z podatku w ramach tzw. ulgi dla m\u0142odych (do 26 roku \u017cycia).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Wa\u017cne!<\/strong> <span style=\"font-weight: 400;\">Przekroczenie tego limitu powoduje utrat\u0119 prawa do ulgi za dany rok podatkowy.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7eb93da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7eb93da\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00dbc03\" data-id=\"00dbc03\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5c5cb3 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b5c5cb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tUwaga!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWarto r\u00f3wnie\u017c pami\u0119ta\u0107, \u017ce ulga przys\u0142uguje na dziecko, a nie na ka\u017cdego z rodzic\u00f3w osobno. Oznacza to, \u017ce rodzice mog\u0105 sami zdecydowa\u0107, w jakiej proporcji j\u0105 rozlicz\u0105. Mog\u0105 podzieli\u0107 ulg\u0119 po r\u00f3wno, ustali\u0107 inne proporcje lub zdecydowa\u0107, \u017ce ca\u0142\u0105 kwot\u0119 odliczy tylko jeden z nich.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cd28c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cd28c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c42be12\" data-id=\"c42be12\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e79a8d elementor-widget elementor-widget-spacer\" data-id=\"4e79a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-293c49e elementor-widget elementor-widget-heading\" data-id=\"293c49e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kiedy ulga nie przys\u0142uguje?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b304c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b304c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f9bc1b\" data-id=\"5f9bc1b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-296f69a elementor-widget elementor-widget-text-editor\" data-id=\"296f69a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><strong>Z ulgi na dzieci nie mog\u0105 skorzysta\u0107 podatnicy, kt\u00f3rzy uzyskuj\u0105 wy\u0142\u0105cznie dochody opodatkowane<\/strong>:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">podatkiem liniowym (19%),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">rycza\u0142tem od przychod\u00f3w ewidencjonowanych,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">kart\u0105 podatkow\u0105.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Wyj\u0105tek dotyczy sytuacji, gdy podatnik opr\u00f3cz takich dochod\u00f3w uzyskuje tak\u017ce dochody opodatkowane wed\u0142ug skali podatkowej, np. z umowy o prac\u0119. Wtedy mo\u017ce rozliczy\u0107 ulg\u0119 w zeznaniu dotycz\u0105cym tych dochod\u00f3w.<\/span><\/p><p><span style=\"font-weight: 400;\">Ulga nie przys\u0142uguje r\u00f3wnie\u017c, gdy:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dziecko zawar\u0142o zwi\u0105zek ma\u0142\u017ce\u0144ski,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dziecko zosta\u0142o umieszczone w instytucji zapewniaj\u0105cej ca\u0142odobowe utrzymanie,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pe\u0142noletnie dziecko przekroczy\u0142o limit dochod\u00f3w.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-292b0ad elementor-widget elementor-widget-image\" data-id=\"292b0ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2.webp\" class=\"attachment-full size-full wp-image-23604\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2.webp 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-300x63.webp 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-1024x216.webp 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-768x162.webp 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12390b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12390b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-875729b\" data-id=\"875729b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77df352 elementor-widget elementor-widget-heading\" data-id=\"77df352\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ile wynosi ulga na dziecko w rozliczeniu za 2025 rok?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93203fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93203fe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb02cd8\" data-id=\"cb02cd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bdc8f83 elementor-widget elementor-widget-text-editor\" data-id=\"bdc8f83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Wysoko\u015b\u0107 ulgi prorodzinnej zale\u017cy przede wszystkim od liczby dzieci, na kt\u00f3re podatnik spe\u0142nia warunki do odliczenia w danym roku podatkowym.<\/strong> Ka\u017cdemu dziecku przypisana jest okre\u015blona kwota ulgi, przy czym wraz z kolejnym dzieckiem wysoko\u015b\u0107 odliczenia ro\u015bnie. Warto podkre\u015bli\u0107, \u017ce ulga jest naliczana miesi\u0119cznie, jednak w zeznaniu podatkowym wykazuje si\u0119 jej sum\u0119 za ca\u0142y rok.<\/span><b><br \/><\/b><b><br \/><\/b><span style=\"font-weight: 400;\">W rozliczeniu podatku za 2025 rok roczne kwoty odliczenia wynosz\u0105:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>1112,04 z\u0142<\/b><span style=\"font-weight: 400;\"> na pierwsze dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>1112,04 z\u0142<\/b><span style=\"font-weight: 400;\"> na drugie dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>2000,04 z\u0142<\/b><span style=\"font-weight: 400;\"> na trzecie dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>2700 z\u0142<\/b><span style=\"font-weight: 400;\"> na czwarte i ka\u017cde kolejne dziecko.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przeliczeniu na miesi\u0105ce odpowiada to nast\u0119puj\u0105cym warto\u015bciom:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>92,67 z\u0142<\/b><span style=\"font-weight: 400;\"> miesi\u0119cznie na pierwsze dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>92,67 z\u0142<\/b><span style=\"font-weight: 400;\"> miesi\u0119cznie na drugie dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>166,67 z\u0142<\/b><span style=\"font-weight: 400;\"> miesi\u0119cznie na trzecie dziecko,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>225 z\u0142<\/b><span style=\"font-weight: 400;\"> miesi\u0119cznie na czwarte i ka\u017cde kolejne dziecko.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Oznacza to, \u017ce wysoko\u015b\u0107 odliczenia w skali roku zale\u017cy od liczby dzieci, kt\u00f3re w danym okresie spe\u0142nia\u0142y warunki do skorzystania z ulgi. Przyk\u0142adowo ma\u0142\u017ce\u0144stwo wychowuj\u0105ce troje ma\u0142oletnich dzieci mo\u017ce odliczy\u0107 od podatku nast\u0119puj\u0105ce kwoty:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">1112,04 z\u0142 na pierwsze dziecko,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">1112,04 z\u0142 na drugie dziecko,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">2000,04 z\u0142 na trzecie dziecko.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">\u0141\u0105czna ulga wynosi w tym przypadku 4224,12 z\u0142 w skali roku.\u00a0<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c01d73b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c01d73b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a47634\" data-id=\"8a47634\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fc4f3e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4fc4f3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7359977 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7359977\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f71510\" data-id=\"6f71510\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dec4f2c elementor-widget elementor-widget-text-editor\" data-id=\"dec4f2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Agnieszka Fida<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-091fd12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"091fd12\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34a18c4\" data-id=\"34a18c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34f9bb8 elementor-widget elementor-widget-heading\" data-id=\"34f9bb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2661e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2661e6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62aef24\" data-id=\"62aef24\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5985176 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5985176\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-ulge-na-dziecko-w-pit\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak rozliczy\u0107 ulg\u0119 na dziecko w PIT? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/limity-dochodow-a-ulga-na-dziecko-w-pit-za-2025-rok\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Limity dochod\u00f3w a ulga na dziecko w PIT za 2025 rok  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2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Ulga prorodzinna, potocznie nazywana ulg\u0105 na dziecko, to jedno z najcz\u0119\u015bciej wykorzystywanych odlicze\u0144 podatkowych w Polsce. Dzi\u0119ki niej rodzice mog\u0105&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1154,1157,1196,1197,1198,1199,1200,1201,1202,1203],"class_list":["post-23538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-pit-2025","tag-rozliczenie-pit","tag-ulga-na-dziecko-2025","tag-ulga-prorodzinna-2025","tag-odliczenia-podatkowe","tag-ulga-podatkowa-na-dziecko","tag-ile-wynosi-ulga-na-dziecko","tag-kto-moze-skorzystac-z-ulgi-na-dziecko","tag-ulga-prorodzinna-zasady","tag-ulga-na-dziecko-ile-zwrotu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ulga na dziecko w PIT za 2025 rok - kto mo\u017ce skorzysta\u0107? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Rozliczasz PIT i nie wiesz jak uwzgl\u0119dni\u0107 ulg\u0119 na dziecko? 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