Copyright income tax in Poland: 50% costs and the 120,000 zł cap
Short answer: Creators can apply 50% costs to copyright income, capped at 120,000 zł a year, or use higher documented actual costs. The income is taxed on the scale (12% and 32%) in PIT-37 or PIT-36 by 30 April.
Writers, photographers, translators, designers, software authors and some researchers in Poland can use a higher flat cost deduction on income from copyright. This page follows the official tax portal podatki.gov.pl, on a page published on 15 December 2025 and updated on 30 September 2026, checked on 19 October 2026.
The 50% cost deduction
For income from copyright and related rights you can apply costs of 50% of the revenue. The portal says this is calculated on revenue after subtracting the social insurance contributions that the payer withheld in that month and that are based on that revenue.
The portal lists the types of creative work it covers, including architecture, interior and landscape architecture, civil engineering, urban planning, literature, fine arts, industrial design, music, photography, audio and audiovisual works, computer programs and computer games, theatre, costume and set design, directing, choreography, folk art and journalism. It also names artistic activity in acting, stage, dance and circus, in conducting, singing and instrumental music, audio and audiovisual production, publicist work, museum activity, conservation, translation as a derivative right, and research, scientific and teaching work, including teaching at a university.
It also covers payment to a creator for transferring ownership of an invention, integrated circuit layout, utility model, industrial design, trademark or ornamental design, and a licence fee received in the first year of the licence from the first party that signed it.
The 120,000 zł cap
The 50% costs from all titles together cannot exceed 120,000 zł in a tax year. If you have documents showing that your actual costs were higher than the 50% flat amount, you can use the actual costs instead. The portal says you can do that even when they are above 120,000 zł. Receipts, invoices and other proof count, and you should keep all tax papers until the tax liability expires under the statute of limitations.
How the tax is worked out
Income is revenue minus costs. The tax base is income minus deductions from income. The income is added to your other income taxed on the tax scale, for example a pension or a contract of mandate (umowa zlecenie).
For 2026 the scale on the portal is 12% of the tax base up to 120,000 zł, minus a tax-reducing amount of 3,600 zł. Above 120,000 zł the tax is 10,800 zł plus 32% of the amount over 120,000 zł.
Forms and dates
You file PIT-37 or PIT-36 between 15 February and 30 April of the year after the tax year. A return sent earlier is treated as filed on 15 February. You can file in the Twój e-PIT service in the e-Urząd Skarbowy portal, in the e-US mobile app (Documents, then Declarations), through e-Deklaracje, or on paper at the tax office or by post. A paper return must be posted at Poczta Polska before the deadline.
* Photos: cover "Erika typewriter" (CC0) and body "A professional photographer with photo camera records the images" (public domain), both via Wikimedia Commons.
What the source does not say
The page does not say whether your contract qualifies as a transfer of copyright, which depends on what the contract says and on the nature of the work. It also does not cover how foreign payers, non-residents or ZUS contributions are handled. If you are unsure whether your work counts, ask the tax office or an adviser before applying the 50% costs. This is general information, not tax advice.
Frequently asked questions
What is the cap on the 50% costs?
The official portal gives 120,000 zł per tax year for all titles together. Actual costs can be used instead, even if higher.
Which form do I use?
PIT-37 or PIT-36, filed from 15 February to 30 April of the following year.
Is copyright income taxed separately?
No. The portal says it is combined with other income taxed on the tax scale, such as a pension or umowa zlecenie.
