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. The tax authority has denied deductions for benefits provided outside contractual remuneration, classifying them as representation expenses.

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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 commonly finance private healthcare, gym memberships, meals, professional training and insurance for independent contractors.

Deductibility depends on the actual nature of the benefit, its business purpose and its connection with company operations.

Article 16(1)(28) excludes representation expenses from tax-deductible costs.

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Why did the Polish tax authority reject 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 contractor benefits.

The programme included healthcare, gym and meal cards, 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 favourable relationships with business partners. Consequently, the expenditure was classified as non-deductible representation costs.

Further unfavourable rulings

• 14 May 2026 (0111-KDIB2-1.4010.72.2026.2.AG) – KIS again rejected the deduction of benefits provided to B2B contractors.
• 7 August 2026 (0114-KDIP2-2.4010.245.2026.1.ND) – a law firm’s contractor benefits were classified as representation expenses and excluded from deductible costs.

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

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Must contractor benefits be included in B2B agreements?

The Polish CIT Act does not generally require benefits to be included in service agreements. Nevertheless, the absence of a contractual link was a significant factor in the unfavourable 2026 rulings.

For example, a healthcare package forming part of agreed remuneration may have a stronger commercial justification than discretionary benefits granted under separate internal rules.

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

The actual business relationship and economic purpose remain decisive.

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How can companies reduce CIT risks?

Companies financing B2B contractor benefits should:

1. Review service agreements, amendments and benefits programme rules.
2. Assess benefit categories separately, distinguishing service-related training from flexible benefits or investment-linked insurance.
3. Document the business purpose and connection between benefits and contracted services.
4. Reassess previous CIT deductions, particularly for discretionary benefits outside contractual remuneration.
5. Consider an individual tax ruling where the expenditure is significant and its treatment uncertain.

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

The unfavourable 2026 rulings do not automatically require companies to correct previous deductions or amend all B2B contracts.

Companies should assess whether existing arrangements reflect the actual commercial relationship. Changes to benefit financing may also require separate consideration of contractors’ tax positions and value added tax (VAT) implications.

The key priority is to verify each benefit’s contractual basis, business justification and compliance with the CIT Act.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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