You could use relative paths, but you'd be much better off prepending $_SERVER['DOCUMENT_ROOT']
to your file names to keep things simple.
Update regarding your comment:
$_SERVER['DOCUMENT_ROOT']
provides you with the webroot path in a variable.
$doc_root = $_SERVER['DOCUMENT_ROOT'];
include $doc_root . '/includes/whatever.php';
It will always provide an absolute path, regardless of which directory the calling script is in. It just makes life easy and means you don't have to figure out how many dots and slashes you need to get back to the file you want to include.