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Niezmiennie rozliczenie podatku dochodowego PIT zezwala na odliczenie od podatku o od dochodu ulg. Wyjątkowo powszechne okazują się dwie ulgi podatkowe: na dzieci i na Internet.

Ulgi PIT w rozliczeniu podatku za 2011 r. uległy zmianom. Część z nich została rozwinięta, wprowadzono też udogodnienia w sposobie ich rozliczenia.

Ulga internetowa

Uprawnienia do ulgi internetowej ma każdy ponoszący wydatki na Internet. Ostatnimi czasy warunkiem ulgi było używanie Internetu jedynie w miejscu zamieszkania. Za rok 2011 ulgę internetową odliczą także korzystający z internetu mobilnego. Nie ma obowiązku udowadniania kosztów na Internet fakturą VAT – wystarczy potwierdzenie przelewu bankowego.

Ulga prorodzinna

Odliczenia Podatkowe

Wszyscy niepełnosprawni i ich opiekunowie mają uprawnienia do ulgi rehabilitacyjnej. Dopuszcza ona odpisanie kosztów poniesionych m.in. na leki, wyjazdy lecznicze, sprzęt do rehabilitacji. Niewidomi i niedowidzący mają możliwość odliczyć wydatki na psa asystującego, bez obowiązku ich dokumentowania w rocznym PIT 2011(Więcej informacji: Info PIT).