Home office in a JDG — which housing costs you can deduct in Poland (2026)

Running a JDG from home? Under the Polish tax scale or flat income tax, some housing expenses may be deductible. You need to establish their business purpose, determine the business share and retain supporting documents. Registering the business at your home address or calculating a floor-area percentage does not, by itself, establish a deduction.

Under ryczałt, these expenses do not reduce taxable revenue as business costs. The rules below concern PIT; VAT needs a separate assessment.

What you can deduct

Electricity, heating, internet, administrative housing charges, insurance and property tax may be considered. Only include the share actually incurred for the business. Article 22(1) of the Polish PIT Act requires a connection with earning revenue or preserving or securing its source; exclusions in Article 23 also apply.

A housing expense does not automatically become a business expense. Working from home does not turn spending for personal needs into a business cost.

How to calculate the ratio

Floor area can be used to allocate costs if it reasonably reflects how the home is used. Justify the method for the particular expense. With mixed or uneven use, floor area alone may be insufficient; actual consumption and working arrangements can help support the calculation.

Numerical example

A home measures 60 m², with 10 m² used exclusively for business. If allocating a particular charge by area is justified, the business share is 10/60, approximately 16.67%. For a PLN 200 charge, this gives PLN 33.33. This illustrates the calculation, not a guaranteed deduction for every charge.

Do not automatically apply the ratio to every bill and purchase. Also determine the deductible cost after accounting for any VAT deduction available.

What if the office is part of a room?

Describe which part of the home you use for business and whether it also serves private purposes. Identifying a desk does not justify an arbitrary percentage of total housing costs. Article 22(1) does not impose a general requirement for a separate room, but you still need to establish the business purpose of each expense and its allocation.

Internet — determining the business share

For a shared home connection, use a method that reflects actual use. Working time can help justify the calculation, but the law does not provide a special guaranteed deduction for half the internet bill. Account for private use and other household members too.

Keep bills and a description of the method. A separate connection used exclusively for business can make the business purpose easier to establish.

Ryczałt — caution

Under ryczałt, housing, internet and equipment expenses do not reduce taxable revenue. This is an income-tax rule; ryczałt alone does not determine whether VAT is deductible.

Assess a change of tax regime using all revenue, expenses and contributions, rather than one bill.

Depreciation of a home

Article 22c point 2 of the Polish PIT Act excludes depreciation of the residential buildings, premises and rights specified there. Working in a home does not entitle you to depreciation of its value.

Assess current operating expenses separately under the business-cost rules. The depreciation exclusion neither prohibits all such costs nor automatically allows them.

Repair vs improvement

Repair

Restoring the previous usable condition, such as repairing a damaged surface, may be a current expense to the extent it relates to the business. Treatment and timing depend on the expense and the accounting method used. An invoice labelled as a repair does not necessarily allow an immediate deduction of the full amount.

Improvement

Article 22g(17) defines when a fixed asset is improved: spending on the specified works exceeds PLN 10,000 in total during the tax year and increases its utility. The actual scope of work matters, not just its name.

Improvement expenditure on your own residential premises does not circumvent the depreciation exclusion. Before recording major repairs, alterations or installations, determine whether they constitute a repair, an improvement or a separate asset.

Office equipment

Assess a desk, chair or computer by its purpose, initial value and expected useful life. Exclusive business use does not, by itself, mean that the entire purchase is immediately deductible.

Article 22d(1) allows direct recognition of expenditure on a qualifying asset with an initial value of up to PLN 10,000 in the month it is put into use. More expensive equipment may require depreciation; any one-off depreciation allowance has separate conditions.

For a refrigerator, kitchen furniture or other household equipment, first establish the actual connection between the purchase and the business. The office floor-area ratio alone does not establish that part of the purchase is a business cost.

Practical matters

Retain evidence of the expense and its payment, together with a description of business use and cost allocation. The documents should establish what the charge covers and who bears it.

Where spouses co-own the home or both run businesses, determine which share belongs to each business. Do not deduct the same expense twice; two names on a bill do not automatically establish an equal split.

Most common mistakes

• Treating floor area as an automatic entitlement to deduct every household purchase.
• Ignoring private use of the home or internet connection.
• Depreciating residential premises despite Article 22c point 2.
• Recording an improvement as an ordinary repair without checking the work involved.
• Deducting the same shared expense in two businesses.

Summary

First establish the business purpose of the expense, then its business share and the appropriate accounting treatment. Allocation should reflect actual use. Retain documents and update the method when use of the home changes.

FAQ

Is registering my JDG at home enough to deduct part of the housing charges?

No. The registered address alone does not establish business use of the home. You need a connection between the charge and your business, a justified split between business and private purposes, and documents supporting the expense.

Can I deduct the entire mortgage instalment?

Repaying the principal is generally not a deductible business cost. Assess interest separately: it must relate to the business, and interest merely accrued but unpaid is excluded. Also check whether the interest increases an investment cost rather than being a current expense.

If the office occupies 20% of my home, can I deduct 20% of a household refrigerator?

Not automatically. First establish the business purpose of the purchase and its connection with revenue. The office's share of floor area alone is insufficient to treat part of private household equipment as a business expense.

What should I do when the office becomes a private bedroom?

Update the description of how you use the home and the allocation for subsequent expenses. Do not apply the old business percentage to a period when it no longer reflects actual use. Keep a record of the change date and documents explaining how you split charges covering both periods.

Sources

• Polish PIT Act, consolidated text 2026: Articles 22(1), 22c point 2, 22d, 22g(17) and 23
• Ryczałt on recorded revenue — Ministry of Finance

Need help sorting out your home office costs?

Oxyok handles JDG accounting — including proper settlement of housing costs, ratios, and equipment registers. Accounting from 49 zł + VAT per month.

Email Paweł or see Oxyok accounting.

This material is of a general nature. Your individual ratio and expense classification (renovation vs improvement) is worth discussing with your accountant.