Home Office Tax Deductions in Poland — What You Can Claim

Home Office Tax Deductions in Poland

Working from home? Some costs are legally tax-deductible. But the rules differ dramatically depending on your employment type.

Employment Contract (UoP) — Limited Options

Employer Allowance (Since 2023)

Your employer can pay a remote work allowance for electricity, internet, and equipment wear. This is exempt from PIT and ZUS. Typical amount: 100-250 PLN/month.

Personal Deductions — None

On UoP, your tax-deductible costs are fixed (250 or 300 PLN/month). You cannot add home office costs above this limit.

Takeaway: Negotiate the maximum remote work allowance with your employer.

B2B (Sole Proprietorship) — Full Flexibility

What You Can Deduct

Housing:

• Rent or mortgage payment — proportional to office space (e.g., 12m2 room in 60m2 apartment = 20%)
• Administrative fees — same proportion
• Home insurance — proportional

Utilities:

• Internet — full amount if primarily for work, otherwise proportional
• Electricity — proportional (e.g., 20-30%)
• Heating — proportional
• Phone — plan and work-related calls

Equipment:

• Laptop — one-time up to 10,000 PLN or depreciated
• Monitor, keyboard, mouse — one-time
• Desk and ergonomic chair — one-time up to 10,000 PLN
• Printer, scanner
• Headphones, webcam, microphone — if for work

Software & Services:

• Subscriptions — Microsoft 365, Adobe, project tools
• Hosting, domains — if business-related
• VPN, cloud storage
• Online accounting — inFakt, wFirma, etc.

How to Prove Proportions

1. Dedicated room (ideal)
2. Area measurement and proportion calculation
3. Photos of your home office
4. Invoices to your company (not personal!)

What NOT to Deduct

• Bedroom/living room furniture (unless it's your office)
• Food (except coffee/tea)
• Clothing (unless protective)
• Netflix/Spotify (hard to justify)

How Much Can You Save?

Example: IT freelancer, B2B, income 15,000 PLN/month

• Rent (20%): 600 PLN
• Internet: 100 PLN
• Electricity (25%): 75 PLN
• Equipment depreciation: 200 PLN
• Software: 150 PLN
• Total: 1,125 PLN/month in costs
• At 19% flat tax: ~214 PLN/month saved
• Annually: ~2,570 PLN

Track Your Home Office Costs

Freenance helps track all expenses and automatically categorize them — see exactly how much you spend on your home office and how it affects your Financial Freedom Runway.

FAQ

Can the tax office challenge my home office deductions?

Yes, if proportions are unrealistic or documentation is missing. Keep invoices and photos of your office. 20% of apartment is a safe benchmark.

Can I deduct my entire internet bill?

If you use it primarily for work — yes. If mixed personal and business — deduct proportionally (50-80%).

Can IKEA furniture be a business expense?

Yes, if it's office furniture (desk, chair, document shelf). Keep the invoice in your company name.

What if I work from a cafe?

Coffee at a cafe can be a representation cost (client meeting) or regular cost (workplace). Keep receipts/invoices.