Business running costs calculator — Polish sole proprietorship 2026
Calculate your net income from a Polish sole proprietorship (JDG). Includes ZUS social and health insurance, office rent, other fixed costs, and 19% flat tax. Free online.
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Home Office Deduction Calculator
Self-employed individuals (sole traders, B2B contractors) in Poland can deduct a proportional share of home costs — rent, electricity, heating, internet — as a business expense if part of the flat is used for business. Enter the office area, total flat area, and monthly costs to calculate your deductible amount.
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How the home office deduction calculator works
Proportional method: proportion = office area / total flat area. Deduction = total cost × proportion. Flat-rate method: deduction = 20% of costs, without metered proportions. Deductions are monthly. Annual = monthly × 12.
Example: 20 m² office in a 60 m² flat, rent PLN 3,000
Proportion = 20/60 = 33.33%. Rent deduction = 3,000 × 33.33% = PLN 1,000. Electricity deduction = 300 × 33.33% = PLN 100. Total monthly deduction = PLN 1,100. Annual deduction = PLN 13,200.
Frequently asked questions
Can a self-employed person deduct home office costs in Poland?
Yes. Sole traders (JDG) and B2B contractors in Poland can include a proportional share of flat costs (rent, electricity, heating, internet) as tax-deductible business expenses if part of the flat is exclusively or predominantly used for business.
How is the home office proportion calculated?
Proportion = office area / total flat area. Example: office 20 m², flat 60 m² → proportion = 20/60 = 33.33%. That share of rent and utilities can be deducted.
Is a corner of the living room enough?
Tax authorities typically require the area used for business to be factually and exclusively (or predominantly) used for that purpose. A token corner in a shared living room may be challenged during an audit.
Can I deduct home office costs whether I rent or own?
Yes. Renters deduct a proportional share of rent and utilities. Owners may include depreciation of the flat (if recorded as a fixed asset) and utility costs.
What documents do I need?
You need: VAT invoices or receipts for rent and utilities in the company's name (or your name as a sole trader), and proof of flat area (lease, title deed). It also helps to have a written description of which part of the flat is used for business.
What is the flat-rate deduction option?
The flat-rate option in this calculator deducts 20% of costs without calculating the exact area proportion. It is simpler but less precise. Note: this is a calculation simplification — not a statutory flat rate under Polish tax law.
Can I deduct my internet subscription?
Yes — an internet subscription is a typical business expense for remote work. If it is used both privately and for business, the tax office may require only the proportional share. The safest approach is a separate business internet contract.
Can salaried employees deduct home office costs?
No. Salaried employees cannot deduct home costs (rent, utilities) from employment income under Polish tax law. The Labour Code allows employers to reimburse remote-work costs. This calculator is designed for the self-employed.
Do tax authorities accept home office deductions?
Yes, with proper documentation and evidence that the space is genuinely used for business. Individual tax rulings (interpretacje) from the Director of KIS have repeatedly confirmed the right to deduct proportional flat costs.
Does this calculator replace professional advice?
No. The calculator provides an estimate. Actual deductibility depends on your specific situation. If in doubt, seek an individual tax ruling or consult a tax adviser.
This calculator is for informational purposes only and does not constitute tax advice. Eligibility to deduct home costs depends on your individual circumstances, business type, and actual use of the premises. Always keep invoices issued to your business and consult a tax adviser. The flat-rate option (20%) is a calculation simplification, not a statutory flat rate.
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