The most basic method of depreciation is to apply rates resulting from the list of rates contained in the Personal Income Tax Act. Interestingly, tax regulations assume the possibility of applying individual rates applied to rented properties. It is worth remembering that as entrepreneurs we can reduce income tax by even several thousand zlotys per year, because any person running their own business at home can include the depreciation of a residential premises in the costs of obtaining income. To do this, you must enter the residential premises in the Register of Fixed Assets. In this Register we can enter: 1. premises owned or co-owned by the entrepreneur, 2. cooperative ownership right to a residential premises, 3. cooperative right to a commercial premises, 4. right to a single-family house in a housing cooperative. We enter the partial value of the premises corresponding to the part used to conduct business activity. For example, the value of the apartment is PLN 400 thousand. PLN, and we use 30% of its surface for business purposes, the value we will show in the Fixed Assets Register will be: 400,000 * 30% = PLN 120,000. Only from this value can we make monthly depreciation write-offs at the appropriate depreciation rates.