{"id":422,"date":"2025-01-13T17:14:36","date_gmt":"2025-01-13T15:14:36","guid":{"rendered":"https:\/\/justknow.pl\/?p=422"},"modified":"2025-03-01T15:28:39","modified_gmt":"2025-03-01T13:28:39","slug":"czym-jest-tzw-ulga-na-powrot","status":"publish","type":"post","link":"https:\/\/justknow.pl\/index.php\/2025\/01\/13\/czym-jest-tzw-ulga-na-powrot\/","title":{"rendered":"Czym jest tzw. „Ulga na powr\u00f3t”?"},"content":{"rendered":"\n

Je\u015bli przebywa\u0142e\u015b za granic\u0105 d\u0142u\u017cej ni\u017c 3 lata<\/strong> i wr\u00f3ci\u0142e\u015b do Polski po 31.12.2021 roku <\/strong>lub je\u015bli w tej chwili przebywasz za granic\u0105 od ponad 3 lat i planujesz powr\u00f3t do Polski, to ta ulga mo\u017ce by\u0107 dla Ciebie.<\/p>\n\n\n\n

Na czym polega ulga?<\/strong><\/h2>\n\n\n\n

Polega na tym, \u017ce je\u015bli spe\u0142nisz warunki aby z niej skorzysta\u0107, b\u0119dziesz zwolniony z op\u0142acania podatku od przychodu <\/strong>uzyskanego w Polsce do kwoty 85 528 z\u0142.<\/strong> Przych\u00f3d ten mo\u017ce by\u0107 z tytu\u0142u umowy o prac\u0119, umowy zlecenie zawartej z firm\u0105, dzia\u0142alno\u015bci gospodarczej opodatkowanej wg skali, liniowo czy rycza\u0142tem od przychod\u00f3w ewidencjonowanych. Nawet wyp\u0142acony Tobie zasi\u0142ek macierzy\u0144ski b\u0119dzie zwolniony z podatku.<\/p>\n\n\n\n

Nale\u017cy pami\u0119ta\u0107, \u017ce limit 85 528 z\u0142 dotyczy \u0142\u0105cznie <\/strong>takich ulg jak „ulga dla m\u0142odych”, „ulga dla rodzin 4+” oraz „ulga dla pracuj\u0105cego seniora”. Oznacza to, \u017ce je\u015bli chcia\u0142by\u015b skorzysta\u0107 z dw\u00f3ch ulg jednocze\u015bnie to powy\u017cszy limit si\u0119 nie podwaja<\/strong>.<\/p>\n\n\n\n

Czym jest „Ulga dla m\u0142odych” sprawdzisz tutaj<\/em><\/p>\n\n\n\n

Czym jest „Ulga dla Rodzin 4+” sprawdzisz tutaj<\/em><\/p>\n\n\n\n

Czym jest „Ulga dla pracuj\u0105cego seniora” sprawdzisz tutaj<\/em><\/p>\n\n\n\n

Po przekroczeniu powy\u017cszego limitu masz do wykorzystania jeszcze zwolnienie przys\u0142uguj\u0105ce w zwi\u0105zku z kwot\u0105 woln\u0105 od podatku do wysoko\u015bci 30 000 z\u0142 dochodu<\/strong>.<\/p>\n\n\n\n

Przyk\u0142ad:<\/strong><\/p>\n\n\n\n

Tw\u00f3j przych\u00f3d za ca\u0142y rok 2024 wyni\u00f3s\u0142 120 000 z\u0142<\/strong>. Skorzysta\u0142e\u015b z „ulgi na powr\u00f3t” i kwoty wolnej od podatku, tak wi\u0119c podstawa podatku wynosi: 120 000 – 85 528 – 30 000 = 4 472 z\u0142<\/strong>. Od tej kwoty mo\u017cesz odj\u0105\u0107 pracownicze koszty uzyskania przychodu, kt\u00f3re przys\u0142uguj\u0105 ci za ka\u017cdy miesi\u0105c w wysoko\u015bci 250 z\u0142 wi\u0119c \u0142\u0105cznie 3 000 z\u0142<\/strong> (250*12 m-cy) i sk\u0142adki na ubezpieczenia spo\u0142eczne, kt\u00f3re s\u0105 po Twojej stronie (120 000*13,71%=16 452,00 z\u0142<\/strong>). Tak wi\u0119c ostatecznie kwota do opodatkowania wyjdzie znacznie poni\u017cej zera. Oczywi\u015bcie nie wykazujemy kwot ujemnych w rozliczeniu rocznym, wi\u0119c kwota do opodatkowania wynosi 0,00 z\u0142.<\/strong><\/p>\n\n\n\n

Jaka jest r\u00f3\u017cnica mi\u0119dzy przychodem a dochodem sprawdzisz tutaj<\/a><\/em><\/p>\n\n\n\n

Z ulgi mo\u017cesz korzysta\u0107 przez 4 kolejne lata ale uwaga! lata podatkowe<\/strong>, kt\u00f3re zaczynaj\u0105 si\u0119 od pocz\u0105tku roku w kt\u00f3rym wr\u00f3ci\u0142e\u015b do Polski b\u0105d\u017a od pocz\u0105tku roku nast\u0119pnego po roku w kt\u00f3rym wr\u00f3ci\u0142e\u015b.<\/p>\n\n\n\n

Jakie warunki musisz spe\u0142nia\u0107 aby skorzysta\u0107 z ulgi?<\/strong><\/h2>\n\n\n\n

Pierwszy warunek o kt\u00f3rym ju\u017c wspomnia\u0142am to powr\u00f3t nie wcze\u015bniej ni\u017c 1.01.2022 roku. Drugi warunek to posiadanie przez Ciebie dokument\u00f3w, potwierdzaj\u0105cych Tw\u00f3j pobyt za granic\u0105 przez co najmniej 3 lata. Takim dokumentem mo\u017ce by\u0107 certyfikat rezydencji podatkowej, umowa o prac\u0119 z zagranicznym pracodawc\u0105, umowa najmu mieszkania za granic\u0105, zeznania podatkowe sk\u0142adane za granic\u0105. Urz\u0105d skarbowy stoi na stanowisku, \u017ce mog\u0105 to by\u0107 wszelkie dokumenty pozwalaj\u0105ce ustali\u0107 stan faktyczny. Trzeci warunek to nieograniczony obowi\u0105zek podatkowy na terenie Polski po powrocie z zagranicy.<\/p>\n\n\n\n

Jak skorzysta\u0107 z ulgi?<\/strong><\/h2>\n\n\n\n

Z\u0142\u00f3\u017c swojemu pracodawcy druk PIT-2<\/strong> z zaznaczonym o\u015bwiadczeniem w sekcji G<\/strong> tego formularza<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

jak wype\u0142ni\u0107 PIT-2 sprawdzisz tutaj<\/a><\/em><\/p>\n\n\n\n

lub o\u015bwiadczenie na wz\u00f3r tego poni\u017cej:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

Je\u015bli przebywa\u0142e\u015b za granic\u0105 d\u0142u\u017cej ni\u017c 3 lata i wr\u00f3ci\u0142e\u015b do Polski po 31.12.2021 roku lub je\u015bli w tej chwili przebywasz za granic\u0105 od ponad 3 lat i planujesz powr\u00f3t do Polski, to ta ulga mo\u017ce by\u0107 dla Ciebie. Na czym polega ulga? Polega na tym, \u017ce je\u015bli spe\u0142nisz warunki aby z niej skorzysta\u0107, b\u0119dziesz […]<\/p>\n","protected":false},"author":2,"featured_media":950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,15,31],"tags":[20,18,30,29,28],"class_list":["post-422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pit-2","category-podatek","category-wynagrodzenie","tag-pit-2","tag-podatek","tag-powrot-z-zagranicy","tag-ulga-na-powrot","tag-ulga-podatkowa"],"yoast_head":"\nCzym jest tzw. 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