{"id":23767,"date":"2026-04-21T09:00:09","date_gmt":"2026-04-21T07:00:09","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23767"},"modified":"2026-07-15T12:58:53","modified_gmt":"2026-07-15T10:58:53","slug":"ulgi-podatkowe-za-2025-sprawdz-co-mozesz-odpisac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ulgi-podatkowe-za-2025-sprawdz-co-mozesz-odpisac","title":{"rendered":"Ulgi podatkowe za 2025 &#8211; sprawd\u017a, co mo\u017cesz odpisa\u0107"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23767\" class=\"elementor elementor-23767\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af2877d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af2877d\" 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-9222a7e\" data-id=\"9222a7e\" 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-db4f617 elementor-widget elementor-widget-text-editor\" data-id=\"db4f617\" 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>Rozliczenie podatku dochodowego<\/b><span style=\"font-weight: 400;\"> nie musi by\u0107 jedynie przykrym obowi\u0105zkiem. Mo\u017ce tak\u017ce stanowi\u0107 realn\u0105 szans\u0119 na zmniejszenie obci\u0105\u017ce\u0144 finansowych. Odpowiednie wykorzystanie ulg i odlicze\u0144 pozwala nie tylko obni\u017cy\u0107 nale\u017cny podatek, lecz cz\u0119sto odzyska\u0107 cz\u0119\u015b\u0107 poniesionych wydatk\u00f3w. Kluczem jest znajomo\u015b\u0107 przys\u0142uguj\u0105cych <\/span><b>preferencji podatkowych<\/b><span style=\"font-weight: 400;\"> i umiej\u0119tno\u015b\u0107 prawid\u0142owego z nich korzystania.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W rozliczeniu <\/span><b>PIT za 2025 rok<\/b><span style=\"font-weight: 400;\"> (sk\u0142adanym w 2026 roku) dost\u0119pnych jest wiele rozwi\u0105za\u0144 wspieraj\u0105cych podatnik\u00f3w. Od dobrze znanych ulg, takich jak <\/span><b>ulga na dzieci <\/b><span style=\"font-weight: 400;\">czy<\/span><b> ulga rehabilitacyjna<\/b><span style=\"font-weight: 400;\">, po mechanizmy wynikaj\u0105ce z aktualnych przepis\u00f3w. Odpowiednie zastosowanie odlicze\u0144 od dochodu, odlicze\u0144 od podatku oraz dost\u0119pnych zwolnie\u0144 mo\u017ce znacz\u0105co wp\u0142yn\u0105\u0107 na ostateczn\u0105 wysoko\u015b\u0107 zobowi\u0105zania wobec fiskusa.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Cho\u0107 <\/span><b>termin z\u0142o\u017cenia deklaracji mija 30 kwietnia 2026 roku<\/b><span style=\"font-weight: 400;\">, warto przygotowa\u0107 rozliczenie wcze\u015bniej. Pozwoli to dok\u0142adnie przeanalizowa\u0107 przys\u0142uguj\u0105ce ulgi i unikn\u0105\u0107 b\u0142\u0119d\u00f3w.<\/span><\/span><\/p>\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-b69fa04 elementor-widget elementor-widget-image\" data-id=\"b69fa04\" 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<div class=\"elementor-element elementor-element-b398cc7 elementor-widget elementor-widget-spacer\" data-id=\"b398cc7\" 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\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-0322055 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0322055\" 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-dc13395\" data-id=\"dc13395\" 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-3bf05cb elementor-widget elementor-widget-heading\" data-id=\"3bf05cb\" 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\">Preferencyjne rozliczenie PIT  \u2013 kto i jak mo\u017ce uwzgl\u0119dni\u0107 ulgi podatkowe za 2025?<\/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-c6f67a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6f67a9\" 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-e4a6bf7\" data-id=\"e4a6bf7\" 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-80b9049 elementor-widget elementor-widget-text-editor\" data-id=\"80b9049\" 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>Preferencyjne zasady opodatkowania<\/b><span style=\"font-weight: 400;\"> to jeden ze skuteczniejszych sposob\u00f3w na realne obni\u017cenie podatku dochodowego. W przeciwie\u0144stwie do standardowych ulg, cz\u0119sto pozwalaj\u0105 one zmieni\u0107 spos\u00f3b liczenia podatku lub ca\u0142kowicie zwolni\u0107 cz\u0119\u015b\u0107 dochod\u00f3w z opodatkowania. W rozliczeniu <\/span><b>PIT za 2025 rok<\/b><span style=\"font-weight: 400;\"> warto szczeg\u00f3lnie zwr\u00f3ci\u0107 uwag\u0119 na kilka kluczowych rozwi\u0105za\u0144.<\/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-7b08c2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b08c2d\" 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-cde48c4\" data-id=\"cde48c4\" 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-a4308c0 elementor-widget elementor-widget-heading\" data-id=\"a4308c0\" 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\">Wsp\u00f3lne rozliczenie z ma\u0142\u017conkiem<\/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-e1826c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1826c8\" 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-8c0e761\" data-id=\"8c0e761\" 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-3dac9c0 elementor-widget elementor-widget-text-editor\" data-id=\"3dac9c0\" 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;\">To jedna z najcz\u0119\u015bciej wykorzystywanych preferencji. Polega na tym, \u017ce dochody obojga ma\u0142\u017conk\u00f3w s\u0105 sumowane, dzielone na p\u00f3\u0142, a nast\u0119pnie podatek liczony jest od tej po\u0142owy i mno\u017cony przez dwa. Dzi\u0119ki temu mo\u017cliwe jest zastosowanie ni\u017cszej stawki podatkowej oraz podw\u00f3jnej kwoty zmniejszaj\u0105cej podatek, co cz\u0119sto przek\u0142ada si\u0119 na realne oszcz\u0119dno\u015bci.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Z preferencji mog\u0105 skorzysta\u0107 ma\u0142\u017conkowie, kt\u00f3rzy przez ca\u0142y rok pozostawali w zwi\u0105zku ma\u0142\u017ce\u0144skim i mieli wsp\u00f3lno\u015b\u0107 maj\u0105tkow\u0105. Co wa\u017cne, wsp\u00f3lne rozliczenie przys\u0142uguje tak\u017ce parom, kt\u00f3re zawar\u0142y zwi\u0105zek w trakcie roku. Warunkiem jest pozostanie w nim do jego ko\u0144ca. Uprawnienie to dotyczy r\u00f3wnie\u017c wdowc\u00f3w i wd\u00f3w, je\u015bli w roku podatkowym istnia\u0142a wsp\u00f3lno\u015b\u0107 maj\u0105tkowa.<\/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-556cbac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"556cbac\" 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-00d344d\" data-id=\"00d344d\" 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-ffa6382 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ffa6382\" 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\tWa\u017cne!\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\tAby rozliczy\u0107 si\u0119 wsp\u00f3lnie, nale\u017cy spe\u0142ni\u0107 kilka warunk\u00f3w. Przede wszystkim podlega\u0107 opodatkowaniu w Polsce oraz nie korzysta\u0107 z podatku liniowego ani rycza\u0142tu (z wyj\u0105tkiem najmu prywatnego). Sam wniosek jest bardzo prosty \u2013 wystarczy zaznaczy\u0107 odpowiednie pole w deklaracji PIT-36 lub PIT-37, nawet je\u015bli robi to tylko jeden z ma\u0142\u017conk\u00f3w.\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-84446e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84446e2\" 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-01c18e5\" data-id=\"01c18e5\" 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-e453a66 elementor-widget elementor-widget-spacer\" data-id=\"e453a66\" 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-9e754e2 elementor-widget elementor-widget-text-editor\" data-id=\"9e754e2\" 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;\">Warto podkre\u015bli\u0107, \u017ce wsp\u00f3lne rozliczenie jest mo\u017cliwe tak\u017ce w wielu sytuacjach, kt\u00f3re na pierwszy rzut oka mog\u0105 budzi\u0107 w\u0105tpliwo\u015bci. Nie wykluczaj\u0105 go m.in. dochody z najmu prywatnego opodatkowanego rycza\u0142tem, przychody kapita\u0142owe (np. dywidendy), a nawet z\u0142o\u017cenie zeznania po terminie. Mo\u017cliwo\u015b\u0107 ta pozostaje r\u00f3wnie\u017c wtedy, gdy jedno z ma\u0142\u017conk\u00f3w nie osi\u0105ga dochod\u00f3w, uzyskuje bardzo niskie przychody lub ponosi strat\u0119.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">W praktyce najwi\u0119ksze korzy\u015bci ze wsp\u00f3lnego rozliczenia osi\u0105gaj\u0105 pary, w kt\u00f3rych dochody s\u0105 nier\u00f3wnomierne. Przyk\u0142adowo, gdy jedno z ma\u0142\u017conk\u00f3w zarabia znacznie wi\u0119cej ni\u017c drugie albo tylko jedna osoba pracuje. W takich przypadkach preferencyjne rozliczenie mo\u017ce znacz\u0105co obni\u017cy\u0107 podatek, a czasem nawet pozwoli\u0107 unikn\u0105\u0107 wej\u015bcia w wy\u017cszy pr\u00f3g 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-ddb6c86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddb6c86\" 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-810a672\" data-id=\"810a672\" 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-b3072ad elementor-widget elementor-widget-heading\" data-id=\"b3072ad\" 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\">Rozliczenie jako samotny rodzic<\/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-a7c2e4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7c2e4c\" 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-735a970\" data-id=\"735a970\" 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-d44671e elementor-widget elementor-widget-text-editor\" data-id=\"d44671e\" 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>Preferencyjne rozliczenie podatku dla os\u00f3b samotnie wychowuj\u0105cych dzieci <\/b><span style=\"font-weight: 400;\">jest kolejnym mechanizmem, kt\u00f3ry pozwala znacz\u0105co obni\u017cy\u0107 nale\u017cny podatek. Skorzysta\u0107 z niego mog\u0105 podatnicy, kt\u00f3rzy faktycznie samodzielnie zajmuj\u0105 si\u0119 wychowaniem dziecka i ponosz\u0105 ci\u0119\u017car jego utrzymania.<\/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-6b89b6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b89b6d\" 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-1a85866\" data-id=\"1a85866\" 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-5ebaf24 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5ebaf24\" 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-hand-point-right\"><\/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\tPrawo do takiego rozliczenia przys\u0142uguje osobom w r\u00f3\u017cnym stanie cywilnym. Zar\u00f3wno osobom stanu wolnego, rozwiedzionym, w separacji, jak i wdowcom. Ma\u0142\u017conkowie r\u00f3wnie\u017c mog\u0105 skorzysta\u0107 z tej preferencji, je\u015bli partner zosta\u0142 pozbawiony praw rodzicielskich lub odbywa kar\u0119 pozbawienia wolno\u015bci.\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-956d6f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"956d6f2\" 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-5732cf6\" data-id=\"5732cf6\" 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-43d0471 elementor-widget elementor-widget-spacer\" data-id=\"43d0471\" 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-6c0680c elementor-widget elementor-widget-text-editor\" data-id=\"6c0680c\" 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>Preferencja obejmuje dzieci ma\u0142oletnie, a tak\u017ce pe\u0142noletnie, kt\u00f3re otrzymuj\u0105 rent\u0119 socjaln\u0105, zasi\u0142ek piel\u0119gnacyjny lub kontynuuj\u0105 nauk\u0119 do 25. roku \u017cycia, pod warunkiem \u017ce ich dochody nie przekraczaj\u0105 ustawowego limitu 22\u00a0546,92.<\/strong> Kluczowe jest, aby rodzic faktycznie sprawowa\u0142 codzienn\u0105 opiek\u0119 nad dzieckiem \u2013 samo formalne prawo do opieki nie wystarczy. Rozliczenie to daje mo\u017cliwo\u015b\u0107 korzystania z podw\u00f3jnej kwoty wolnej od podatku i jest szczeg\u00f3lnie korzystne dla os\u00f3b, kt\u00f3re bez preferencji wesz\u0142yby w wy\u017cszy pr\u00f3g podatkowy.<\/span><\/p>\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-6fb1af6 elementor-widget elementor-widget-image\" data-id=\"6fb1af6\" 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\/04\/banner-rozliczenie-roczne-pit.png\" class=\"attachment-full size-full wp-image-23773\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit.png 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-300x63.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-1024x216.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-768x162.png 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<div class=\"elementor-element elementor-element-b81783e elementor-widget elementor-widget-spacer\" data-id=\"b81783e\" 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\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-fe44066 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe44066\" 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-4553585\" data-id=\"4553585\" 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-8a31259 elementor-widget elementor-widget-heading\" data-id=\"8a31259\" 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\">Ulga dla rodzin 4+ - wsparcie dla du\u017cych rodzin<\/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-50978d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50978d3\" 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-b64bc2a\" data-id=\"b64bc2a\" 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-b9e2de0 elementor-widget elementor-widget-text-editor\" data-id=\"b9e2de0\" 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 dla rodzin wielodzietnych<\/b><span style=\"font-weight: 400;\">, okre\u015blana jest r\u00f3wnie\u017c jako <\/span><b>PIT-0 dla rodzin wychowuj\u0105cych co najmniej czworo dzieci. <\/b><span style=\"font-weight: 400;\">Polega ona na zwolnieniu z podatku dochodowego przychod\u00f3w do wysoko\u015bci 85 528 z\u0142 rocznie, co w praktyce oznacza, \u017ce podatnik w tym limicie nie p\u0142aci PIT.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Ulga obejmuje osoby, kt\u00f3re sprawuj\u0105 w\u0142adz\u0119 rodzicielsk\u0105 lub opiek\u0119 prawn\u0105 nad dzie\u0107mi albo pe\u0142ni\u0105 funkcj\u0119 rodziny zast\u0119pczej. Dotyczy to r\u00f3wnie\u017c tych, kt\u00f3rzy<\/b><\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u00a0realizuj\u0105 obowi\u0105zek alimentacyjny wobec dzieci pe\u0142noletnich. <\/b><span style=\"font-weight: 400;\">Istotne jest faktyczne wykonywanie tych obowi\u0105zk\u00f3w, a nie sam stan cywilny. Preferencja obejmuje dzieci ma\u0142oletnie oraz pe\u0142noletnie ucz\u0105ce si\u0119 do 25. roku \u017cycia lub pobieraj\u0105ce rent\u0119 socjaln\u0105 czy dodatek piel\u0119gnacyjny. Warunkiem jest to, aby ich dochody nie przekracza\u0142y ustawowego limitu.<\/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-fb16eee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb16eee\" 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-973d157\" data-id=\"973d157\" 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-5953d86 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5953d86\" 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\tWa\u017cne!\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 dla rodzin 4+ mo\u017ce by\u0107 \u0142\u0105czona z ulg\u0105 prorodzinn\u0105, co dodatkowo zwi\u0119ksza korzy\u015bci podatkowe. Aby skorzysta\u0107 z ulgi, podatnik musi poda\u0107 informacje o dzieciach w zeznaniu rocznym, w tym numery PESEL lub inne dane identyfikacyjne. Nie ma obowi\u0105zku sk\u0142adania dodatkowych o\u015bwiadcze\u0144 w trakcie roku, co u\u0142atwia korzystanie z tej preferencji.\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-81f9615 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81f9615\" 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-4fe4c28\" data-id=\"4fe4c28\" 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-14b1299 elementor-widget elementor-widget-spacer\" data-id=\"14b1299\" 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-f89aab8 elementor-widget elementor-widget-heading\" data-id=\"f89aab8\" 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\">Ulga dla pracuj\u0105cych senior\u00f3w \u2013 wsparcie po osi\u0105gni\u0119ciu wieku emerytalnego\n<\/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-3f1e9bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f1e9bb\" 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-ec2b550\" data-id=\"ec2b550\" 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-d13989b elementor-widget elementor-widget-text-editor\" data-id=\"d13989b\" 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 dla pracuj\u0105cych senior\u00f3w<\/b><span style=\"font-weight: 400;\"> ma na celu zach\u0119cenie os\u00f3b w wieku emerytalnym do pozostania aktywnymi zawodowo. Kobiety po 60. roku \u017cycia i m\u0119\u017cczy\u017ani po 65. roku \u017cycia mog\u0105 skorzysta\u0107 ze zwolnienia z podatku dochodowego od przychod\u00f3w do kwoty 85 528 z\u0142 rocznie, pod warunkiem \u017ce nie pobieraj\u0105 emerytury lub renty rodzinnej.<\/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-574a4c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"574a4c1\" 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-29f281f\" data-id=\"29f281f\" 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-c6d0bcc elementor-widget elementor-widget-text-editor\" data-id=\"c6d0bcc\" 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;\">Zwolnieniem obj\u0119te s\u0105 najcz\u0119stsze formy aktywno\u015bci zawodowej, w tym praca na etacie, umowy zlecenia oraz prowadzenie dzia\u0142alno\u015bci gospodarczej \u2013 niezale\u017cnie od formy opodatkowania. Wy\u0142\u0105czone s\u0105 niekt\u00f3re przychody, na przyk\u0142ad umowy o dzie\u0142o, kontrakty mened\u017cerskie, niekt\u00f3re \u015bwiadczenia opodatkowane rycza\u0142tem oraz zasi\u0142ki chorobowe.<\/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-53143c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53143c4\" 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-1458159\" data-id=\"1458159\" 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-42a6053 elementor-widget elementor-widget-spacer\" data-id=\"42a6053\" 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-fff1398 elementor-widget elementor-widget-text-editor\" data-id=\"fff1398\" 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 dla pracuj\u0105cych senior\u00f3w<\/b><span style=\"font-weight: 400;\"> dzia\u0142a wy\u0142\u0105cznie przy aktywno\u015bci zawodowej, a jej zastosowanie wymaga \u015bwiadomej decyzji o rezygnacji z bie\u017c\u0105cego pobierania \u015bwiadczenia emerytalnego. Jej stosowanie ko\u0144czy si\u0119 w momencie rozpocz\u0119cia pobierania emerytury.<\/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-e5786fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5786fc\" 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-0dbf8eb\" data-id=\"0dbf8eb\" 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-c8f49bc elementor-widget elementor-widget-heading\" data-id=\"c8f49bc\" 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\">Ulga dla m\u0142odych \u2013 wi\u0119ksze wynagrodzenie na start <\/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-176f394 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"176f394\" 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-68ab608\" data-id=\"68ab608\" 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-95bbd1e elementor-widget elementor-widget-text-editor\" data-id=\"95bbd1e\" 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>Zerowy PIT dla m\u0142odych to ulga podatkowa, kt\u00f3ra obowi\u0105zuje osoby do uko\u0144czenia 26. roku \u017cycia. <\/b><span style=\"font-weight: 400;\">Pozwala ona na zwolnienie z podatku dochodowego przychod\u00f3w do limitu 85 528 z\u0142 rocznie.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Najwa\u017cniejsz\u0105 cech\u0105 tej ulgi jest automatyczno\u015b\u0107. Pracownik nie musi sk\u0142ada\u0107 \u017cadnych wniosk\u00f3w ani o\u015bwiadcze\u0144 \u2013 pracodawca stosuje zwolnienie z mocy prawa. Dzi\u0119ki temu m\u0142ody podatnik otrzymuje wy\u017csze wynagrodzenie \u201ena r\u0119k\u0119\u201d ju\u017c przy ka\u017cdej wyp\u0142acie.<\/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-acf9565 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acf9565\" 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-fb55613\" data-id=\"fb55613\" 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-c1a2969 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c1a2969\" 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\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 dla m\u0142odych obejmuje przychody z um\u00f3w o prac\u0119, um\u00f3w zlecenia i podobnych form zatrudnienia, natomiast nie dotyczy dzia\u0142alno\u015bci gospodarczej ani um\u00f3w o dzie\u0142o. Warto jednak pami\u0119ta\u0107, \u017ce ulga nie obejmuje sk\u0142adek na ubezpieczenia spo\u0142eczne i zdrowotne. Oznacza to, \u017ce wynagrodzenie netto nie jest r\u00f3wne kwocie brutto \u2013 wyj\u0105tkiem jest specyficzna sytuacja student\u00f3w zatrudnionych na umowie zlecenie, kt\u00f3rzy mog\u0105 by\u0107 zwolnieni r\u00f3wnie\u017c ze sk\u0142adek ZUS.\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-ce1d401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce1d401\" 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-05f628d\" data-id=\"05f628d\" 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-3015d62 elementor-widget elementor-widget-spacer\" data-id=\"3015d62\" 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-187a415 elementor-widget elementor-widget-text-editor\" data-id=\"187a415\" 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>Prawo do ulgi wygasa w dniu uko\u0144czenia 26. roku \u017cycia, a jej zastosowanie zale\u017cy od daty wyp\u0142aty wynagrodzenia.<\/strong> W przypadku pracy w kilku miejscach podatnik sam powinien kontrolowa\u0107 limit przychod\u00f3w, aby unikn\u0105\u0107 konieczno\u015bci dop\u0142aty podatku w rozliczeniu rocznym.<\/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-9b70720 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b70720\" 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-0a59a77\" data-id=\"0a59a77\" 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-d8e7583 elementor-widget elementor-widget-heading\" data-id=\"d8e7583\" 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\">Ulga na powr\u00f3t- wsparcie dla os\u00f3b wracaj\u0105cych do Polski<\/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-9280fb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9280fb9\" 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-c5aaba8\" data-id=\"c5aaba8\" 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-0c7cb9a elementor-widget elementor-widget-text-editor\" data-id=\"0c7cb9a\" 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 na powr\u00f3t jest wsparciem dla os\u00f3b decyduj\u0105cych si\u0119 wr\u00f3ci\u0107 do Polski po d\u0142u\u017cszym pobycie za granic\u0105<\/b><span style=\"font-weight: 400;\">. Przez cztery kolejne lata po powrocie mo\u017cliwe jest zwolnienie z podatku dochodowego od przychod\u00f3w do 85 528 z\u0142 rocznie.<\/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-84fb06e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84fb06e\" 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-62a84fe\" data-id=\"62a84fe\" 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-e1a4e4a elementor-widget elementor-widget-text-editor\" data-id=\"e1a4e4a\" 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;\">Warunkiem skorzystania z ulgi na powr\u00f3t jest zmiana rezydencji podatkowej i brak miejsca zamieszkania w Polsce przez co najmniej trzy lata przed powrotem. Podatnik mo\u017ce sam wybra\u0107, czy zastosowa\u0107 ulg\u0119 ju\u017c w roku powrotu, czy dopiero od kolejnego roku, co pozwala dopasowa\u0107 jej wykorzystanie do w\u0142asnej sytuacji zawodowej i wysoko\u015bci dochod\u00f3w. Kluczowe jest udokumentowanie miejsca zamieszkania dla cel\u00f3w podatkowych poza Polsk\u0105 w wymaganym okresie. Bez spe\u0142nienia tego warunku ulga nie przys\u0142uguje, nawet je\u015bli podatnik faktycznie przebywa\u0142 za granic\u0105 kr\u00f3cej.<\/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-c094057 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c094057\" 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-077a277\" data-id=\"077a277\" 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-8ca438b elementor-widget elementor-widget-spacer\" data-id=\"8ca438b\" 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-7fb67b5 elementor-widget elementor-widget-text-editor\" data-id=\"7fb67b5\" 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 na powr\u00f3t<\/strong> obejmuje najcz\u0119\u015bciej spotykane \u017ar\u00f3d\u0142a przychod\u00f3w, co czyni j\u0105 rozwi\u0105zaniem uniwersalnym. Zwolnieniem mog\u0105 zosta\u0107 obj\u0119te dochody z pracy na etacie, um\u00f3w zlecenia oraz dzia\u0142alno\u015bci gospodarczej \u2013 niezale\u017cnie od formy opodatkowania.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dzi\u0119ki temu osoba wracaj\u0105ca do Polski nie musi ogranicza\u0107 si\u0119 do jednej formy aktywno\u015bci zawodowej. Je\u017celi \u0142\u0105czy kilka \u017ar\u00f3de\u0142 dochodu, wszystkie mog\u0105 zosta\u0107 obj\u0119te ulg\u0105, o ile mieszcz\u0105 si\u0119 w rocznym limicie.<\/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-5a2d9c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a2d9c4\" 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-dc7fc5c\" data-id=\"dc7fc5c\" 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-0b3d533 elementor-widget elementor-widget-heading\" data-id=\"0b3d533\" 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\">Ulgi podatkowe za 2025 rok - podsumowanie<\/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-0cbbce8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cbbce8\" 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-01011e7\" data-id=\"01011e7\" 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-59a18d4 elementor-widget elementor-widget-text-editor\" data-id=\"59a18d4\" 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;\">Podsumowuj\u0105c, system rozliczenia<\/span><b> PIT za 2025 rok<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> daje podatnikom szerokie mo\u017cliwo\u015bci realnego wp\u0142ywu na wysoko\u015b\u0107 nale\u017cnego podatku, jednak kluczowe znaczenie ma \u015bwiadome i dopasowane do w\u0142asnej sytuacji wykorzystanie dost\u0119pnych preferencji. To nie same ulgi s\u0105 najwa\u017cniejsze, lecz umiej\u0119tno\u015b\u0107 ich \u0142\u0105czenia oraz wyb\u00f3r najbardziej op\u0142acalnego sposobu rozliczenia. W praktyce oznacza to, \u017ce wcze\u015bniejsze przygotowanie deklaracji i analiza w\u0142asnych dochod\u00f3w oraz statusu \u017cyciowego mog\u0105 prze\u0142o\u017cy\u0107 si\u0119 na wymierne korzy\u015bci finansowe i unikni\u0119cie niepotrzebnych strat.<\/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-9aaf64d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9aaf64d\" 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-ba46064\" data-id=\"ba46064\" 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-69166c2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"69166c2\" 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-63414f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63414f6\" 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-326739a\" data-id=\"326739a\" 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-d0fa99e elementor-widget elementor-widget-text-editor\" data-id=\"d0fa99e\" 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><p>\u00a0<\/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-961c82e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"961c82e\" 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-074de0a\" data-id=\"074de0a\" 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-f1adefa elementor-widget elementor-widget-heading\" data-id=\"f1adefa\" 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-99e0bd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99e0bd3\" 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-385b73c\" data-id=\"385b73c\" 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-490f1c4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"490f1c4\" 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\/ulga-dla-samotnych-rodzicow-w-pit-2025-ile-mozna-zyskac\" 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\">Ulga dla samotnych rodzic\u00f3w w PIT 2025. Ile mo\u017cna zyska\u0107? <\/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=\"\" 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\">Ulga dla pracuj\u0105cych emeryt\u00f3w \u2013 jak obliczy\u0107 PIT-0 dla seniora?  <\/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<\/ul>\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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ulgi-podatkowe-za-2025-sprawdz-co-mozesz-odpisac'><div class=\"heateor_sss_sharing_ul\"><a 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Mo\u017ce tak\u017ce stanowi\u0107 realn\u0105 szans\u0119 na zmniejszenie obci\u0105\u017ce\u0144 finansowych. Odpowiednie wykorzystanie&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23768,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[1219,1220,1221,1222,1223,1224],"class_list":["post-23767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowanie-i-podatki-page","tag-ulgi-podatkowe-2025","tag-pit-2025-rozliczenie","tag-jak-obnizyc-podatek-pit","tag-preferencje-podatkowe-polska","tag-odliczenia-od-podatku-2025","tag-ulgi-podatkowe-za-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ulgi podatkowe za 2025 - sprawd\u017a, co mo\u017cesz odpisa\u0107 - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, jakie ulgi podatkowe za 2025 mo\u017cesz uwzgl\u0119dni\u0107 w swoim rozliczeniu. 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