B2B contractor benefits in Poland – tax deductibility and the tax authorities’ changing position

B2B contractor benefits in Poland may qualify as corporate income tax (CIT) deductible expenses if statutory conditions are met. However, Polish tax rulings issued in 2026 indicate a more restrictive approach. Benefits provided outside contractual remuneration may be classified as representation expenses and excluded from tax-deductible costs.

When are B2B contractor benefits tax-deductible in Poland?

Under Article 15(1) of the Polish CIT Act, expenses incurred to generate revenue or preserve or secure a revenue source may be deductible unless specifically excluded under Article 16(1).

Companies in Poland frequently provide independent contractors with private healthcare, gym memberships, meals, training and insurance.

Deductibility depends on the benefits’ actual nature, business purpose and connection with company operations.

Article 16(1)(28) of the CIT Act excludes representation expenses from deductible business costs.

Why did the Polish tax authority deny deductions in 2026?

In its ruling of 11 May 2026 (0111-KDIB1-3.4010.40.2026.2.DW), the Director of the National Tax Information (KIS) rejected a company’s deduction of B2B contractor benefits.

The programme included healthcare, gym and meal cards, professional training, flexible benefits vouchers and life insurance.

The benefits were granted under separate programme rules rather than forming part of contractual remuneration.

KIS concluded that their primary purpose was to enhance the company’s image and maintain positive business relationships. The expenditure was therefore classified as non-deductible representation costs.

Further unfavourable rulings in 2026

• 14 May 2026 (0111-KDIB2-1.4010.72.2026.2.AG) – KIS again rejected a taxpayer’s position regarding B2B benefits deductions.
• 7 August 2026 (0114-KDIP2-2.4010.245.2026.1.ND) – a law firm’s contractor benefits were classified as representation expenses.

Several rulings from 2024–2025 had favoured taxpayers. However, the differences also reflect specific circumstances, contractual provisions and benefit categories.

Must contractor benefits be included in B2B agreements?

Polish CIT regulations do not generally require contractor benefits to be included in service agreements.

Nevertheless, the absence of a contractual link was a significant factor in the unfavourable 2026 rulings.

A healthcare package forming part of agreed remuneration may have a stronger commercial justification than discretionary benefits provided under internal programme rules.

Including benefits in an agreement does not automatically establish tax deductibility.

How can businesses in Poland reduce CIT risks?

Companies providing B2B contractor benefits should:

1. Review service agreements, amendments and programme rules.
2. Assess benefits separately, distinguishing service-related training from flexible benefits and investment-linked insurance.
3. Document the business purpose and connection with contracted services.
4. Reassess previous CIT deductions, particularly for discretionary benefits.
5. Consider applying for an individual tax ruling if significant expenditure remains uncertain.

An individual ruling may provide protection under the Polish Tax Ordinance if the actual circumstances match the application and statutory requirements are met.

The unfavourable rulings do not automatically require companies to amend previous CIT returns or modify all B2B agreements.

Changes to benefit financing may also require separate consideration of contractors’ tax positions and value added tax (VAT).

For businesses operating or investing in Poland, reviewing contractor benefit arrangements can help identify potential CIT exposure and ensure that deductions reflect actual commercial relationships.

Read the full article here: B2B contractor benefits in Poland – tax deductibility and the tax authorities' changing position