If you run a business in Poland – whether as a sole trader (JDG) or a company – your most powerful tax-optimisation tool is expense accounting. Income tax (PIT) isn’t charged on your total revenue, but on the difference between revenue and recognised costs – the tax base. The more legitimate business expenses you claim, the smaller your tax base, and the less tax you pay. Many people only think of a few “obvious” items (rent, accountant), yet the list of possibilities is far longer.
In this article I go through 50 + 1 types of expense that are generally deductible under Polish rules – and, where relevant, I flag the specifics of reclaiming VAT (input VAT deduction).
Two ground rules before we start
What does the law recognise as a cost? Under the Polish personal income tax act (ustawa o PIT), a deductible cost (koszt uzyskania przychodu) is an expense whose purpose is to earn income, or to maintain or secure the source of income, and which is not on the list of explicitly excluded items (art. 23 ustawy o PIT). Two practical conditions: the expense must have a genuine business connection to your activity, and it must be properly documented (invoice, receipt).
When can you deduct VAT? Input VAT (VAT naliczony) can be deducted if you are an active VAT payer (czynny podatnik VAT) and the purchase relates to your VAT-taxed activity. This requires a VAT invoice (faktura VAT) issued to your business, showing your NIP number. For some items the deduction is limited or excluded – I point these out specifically (e.g. passenger cars, accommodation, catering/restaurant services).
⚠️ Important: This article is general information, not individual tax advice. The specific conditions, thresholds and deductibility depend on your form of taxation (skala, flat tax / podatek liniowy, lump sum / ryczałt), your activity and the current legislation, and these change over time. Before you claim an item, check with your accountant (księgowy).
Source note: This piece reworks the topic of the infakt.pl article “51 pomysłów na koszty firmowe” as an independent text, written here for readers living in Poland. The original (Polish-language) article is available at: https://www.infakt.pl/blog/darmowe-ebooki/51-pomyslow-na-koszty-firmowe/
Office, premises, utilities
1. Rent and utilities (czynsz i media) – Rent and utilities (electricity, water, heating) for premises used for business. If you use part of your home as an office, a proportionate share of the costs (e.g. based on floor area) can be claimed.
2. Landline and internet (abonament na telefon stacjonarny i internet) – Subscription fees for the landline and internet used for the business.
3. Office furniture (meble biurowe) – Desk, chair, shelving, cabinets; higher-value, durable items can also be written off through depreciation.
4. Office supplies (akcesoria biurowe) – Paper, pens, folders, printer cartridges and other small consumables.
5. Office or flat renovation (remont biura/mieszkania) – Maintenance and renovation of the business premises; for a flat, the proportionate business share.
6. Windows and doors (okna i drzwi) – Replacing the openings of the business premises can fall under renovation.
7. Decorative elements (elementy dekoracyjne) – Décor that makes the office presentable (pictures, plants, lighting), where it serves the business environment.
8. Cleaning supplies (środki czystości) – Cleaning and janitorial products needed to keep the office tidy.
Technology, electronics, software
9. Computers, tablets and accessories (komputery, tablety i akcesoria) – Work tools; larger machines through depreciation, smaller ones as a one-off cost.
10. Software (oprogramowanie) – Licences and subscription (SaaS) programs you use for your work.
11. Mobile subscription (abonament na telefon komórkowy) – The monthly fee for a business mobile plan.
12. Mobile phone handset (telefony komórkowe) – The phone itself as a work tool.
13. Printers, scanners and supplies (drukarki, skanery i akcesoria) – Devices and their consumables (toner, paper).
14. Cameras and accessories (aparaty fotograficzne, kamery i akcesoria) – If your work requires stills or video (e.g. photographer, content creator, estate agent).
15. TVs and audio equipment (telewizory i sprzęt audio) – Where your business justifies their use (e.g. a waiting-room display, sound equipment).
16. TV/radio licence fee (abonament RTV) – The broadcasting fee can also be a cost if the above equipment serves a business purpose.
Knowledge, professional development
17. Books and trade journals (książki i czasopisma branżowe) – Professional literature and periodicals related to your field.
18. Training, workshops, postgraduate studies (szkolenia, warsztaty, studia podyplomowe) – Courses that develop and relate to your activity.
19. Language courses (kursy językowe) – Where language skills are needed for your business (e.g. foreign clients, Polish for your work).
20. Academic conferences (konferencje naukowe) – Participation fees for professional conferences.
Marketing, branding, PR
21. Logo and business cards (logotyp i wizytówki) – Brand design, logo, business-card printing.
22. Website (strona www) – Development, hosting, domain and maintenance of the company site.
23. Online advertising (reklama w internecie) – Google, Facebook/Instagram and other online ads.
24. Traditional advertising (reklama zewnętrzna, prasowa, radiowa i telewizyjna) – Outdoor (billboard), press, radio and TV advertising.
25. Gifts (prezenty) – Small, branded promotional gifts are generally deductible as an advertising cost. Caution: gifts of a representation nature (e.g. expensive, unbranded) do not qualify as a cost for income tax.
26. Public relations (public relations) – PR services, media relations, communications campaigns.
27. Trade fairs and industry events (targi i spotkania branżowe) – Costs of taking part in exhibitions and professional events.
Travel, business trips
28. Per diems (diety) – On a business trip, per diems are deductible up to the officially set limits (for sole traders too).
29. Accommodation (noclegi) – Accommodation costs tied to a business trip are deductible. VAT note: VAT on accommodation services (usługi noclegowe) is generally not deductible – claim the gross amount as a cost.
30. Transport (transport) – Transport costs of a business trip (tickets, fares).
Vehicle and mobility
31. Vehicle depreciation (amortyzacja pojazdu) – Depreciation of a vehicle entered as a company asset, within the applicable value limits.
32. Fuel (paliwo) – Fuel for a business-use vehicle. VAT: for a passenger car in mixed (business + private) use, generally 50% of the VAT is deductible, and the cost follows the same logic.
33. Spare parts (części zamienne) – Repairs, maintenance, spare parts – the same 50% VAT logic applies to mixed-use passenger cars.
34. Vehicle insurance (ubezpieczenia komunikacyjne) – Third-party (OC), comprehensive (AC) and other insurance (mind the value limits).
35. Leasing instalments (raty leasingowe) – Vehicle leasing payments; for passenger cars, value limits and the usual VAT cap apply.
36. Taxi (taksówka) – Business-related taxi costs.
37. Public transport (środki transportu zbiorowego) – Bus, tram and train tickets and passes, where they serve a business purpose.
38. Motorcycle, moped, scooter (motocykl, motorower lub skuter) – A two-wheeler as a business means of transport.
39. Bicycle (rower) – A bicycle used for the business can also be a cost (e.g. courier, city errands).
Staff, workplace environment
40. Employment, service and mandate contracts (umowy o pracę, o dzieło i umowy zlecenia) – Wages of employees and contractor remuneration.
41. Additional staff-related costs (dodatkowe koszty związane z osobami zatrudnionymi) – Work tools, equipment and expenses needed for staff to do their jobs.
42. Air conditioning, blinds, extra heating (klimatyzacja, rolety, dodatkowe ogrzewanie) – Investments that improve the comfort of the working environment.
43. Team-building events (imprezy integracyjne) – Integration events for staff, subject to the relevant conditions.
44. Catering (catering) – Office refreshments and catering. VAT note: VAT on on-site restaurant/hospitality services (usługi gastronomiczne) is not deductible; classic catering (food delivered to the office) may, under certain conditions, be deductible – the two are treated differently for tax, so check with your accountant.
Finances, insurance, other
45. Loan interest (odsetki od kredytu) – Interest on a business loan (only the interest, not the principal repayment).
46. Insurance of office, flat and assets (ubezpieczenie biura, mieszkania i majątku) – Insurance premiums on business assets and premises.
47. Tax loss (strata podatkowa) – A prior-year tax loss can reduce the tax base of following years within the statutory framework.
48. Destruction and theft of assets (zniszczenie i kradzież majątku) – Casualty or theft not caused by the entrepreneur’s fault may, under certain conditions, be deductible.
49. Clothing (odzież) – Logo-branded or specialised work/protective clothing is deductible; everyday, “wearable on the street” clothing generally is not.
50. Official fees (opłaty skarbowe) – Official processing fees, stamp duties and permit/licence fees.
51. Accounting (księgowość) – Every accounting-related expense – the accounting firm’s fee, the subscription to an online invoicing and bookkeeping program – is a deductible cost.
This list is a good starting point for thinking through everything you can claim in your business. Actual deductibility and VAT recovery must always be mapped onto your own situation and the current Polish rules – your accountant can give you a precise answer on this.