What can be recognized as tax deductible cost in Poland?

Just like in most countries certain expenses cannot be tax deductible in Poland. Since this issue is quite complicated and it is regulated by CIT and PIT acts and non-uniform practice of tax offices please contact us.

As a general rule in order to be recognised as tax deductible cost in Poland, an expenditure incurred by a taxpayer should meet the listed below criteria:

• the expenditure was incurred with purpose of generating income, retaining or protecting sources of income,

• it is not listed in the catalogue of expenditures not being tax-deductible costs.


The revenue earning costs can be classified as direct costs or other costs.

As a rule, direct costs are tax deductible in the tax year in which the related revenue was earned. Other costs are tax deductible on the date they were incurred.