Training and Courses as a Cost in a Sole Proprietorship (JDG) in Poland in 2026

A foreign-language course, industry training, postgraduate studies, a driving license course — which of these expenses can you deduct as business costs? Generally all of them, provided they pass the connection-with-business activity test. But tax authorities scrutinize this connection very closely.

We explain how Art. 22 sec. 1 of the income tax (PIT) Act applies to education and training expenses, what qualifies as deductible expenses (KUP) and what does not, and how to document the connection to your business.

Legal Basis

Art. 22 sec. 1 of the PIT Act (Dz.U. 2026 item 592 t.j.) defines deductible expenses as costs incurred to earn revenue or to preserve or secure the source of revenue, except those listed in Art. 23.

Expenses for training, studies, and courses are not listed in Art. 23 as NKUP. They can therefore be KUP — provided they pass the connection-with-business test.

The Connection-with-Business Test

The tax authority evaluates three elements:

1. Causal Connection

The expense must serve to generate revenue or to preserve/secure the source of revenue. An accounting course for an entrepreneur running an accounting firm — clearly connected. A category A motorcycle driving license for a programmer — questionable connection.

2. Prevalence

The expense must be commonly incurred in the given industry. If other entrepreneurs in your sector routinely incur similar costs, the authority will consider it prevalent. Industry training, professional certifications — yes. A kitesurfing course for a fitness trainer — depends on the argumentation.

3. Adequacy

The expense must be proportionate to the purpose. A 5 000 zł costing course for a Python programmer — likely KUP, if you work in IT and use costing. A 50 000 zł costing course — the authority may examine adequacy.

What Is KUP — Examples from Tax Rulings

KUP (authority approved)

• Foreign-language course — if the language is needed to serve foreign clients (multiple individual tax rulings confirm this),
• Postgraduate studies — if the field of study aligns with the business profile (e.g., MBA studies for a business consultant),
• Industry training — certifications (e.g., AWS for a programmer, QuickBooks for an accountant),
• Category C driving license course — for a transport entrepreneur,
• Accounting course — for an accounting firm.

NKUP (authority rejected)

• Category B driving license course — if no connection to business activity is demonstrated (ruling ITPB1/415-786/11/DP),
• Studies unrelated to the business — e.g., medical studies for an entrepreneur running a construction company,
• Hobby courses — wine course, painting course, yoga course — unless you run a business in that industry.

How to Document the Connection

To safely record training as a cost:

1. Invoice — issued to the company (tax identification number (NIP)), described as "training/certification",
2. Purpose description — internal memo explaining how the training serves the business (e.g., "AWS Cloud Practitioner training — certification required by corporate clients"),
3. Training materials — completion certificate, attestation,
4. Connection to revenue — if possible, document it (e.g., invoice from a client you serve thanks to this qualification).

Employee Training

Expenses for training that raises employees' professional qualifications are deductible expenses for the employer under general rules (Art. 22 sec. 1 PIT). No prevalence test is needed — employee training always serves the company's development.

Exception: if the employee upgrades qualifications at their own expense and the employer does not claim it as a cost (it is not KUP for the company).

Online Training and E-Learning Platforms

Online courses (Coursera, Udemy, LinkedIn Learning) and e-learning platform subscriptions are KUP under the same conditions:

• invoice/subscription to the company,
• content connected to the business,
• prevalence in the industry.

A LinkedIn Premium subscription for an entrepreneur running B2B activity — likely KUP (sales tool).

Pitfalls

1. Invoice issued to a private individual — an invoice without the company's NIP is not an accounting document. Request an invoice with the company's NIP.
2. No connection description — merely having an invoice for "training" is not enough. During an audit, the authority asks: why does this training serve the company?
3. Driving license course — courts and authorities rule differently depending on the category and business profile. Category C for transport — KUP. Category B for an accountant — NKUP.
4. Bachelor's degree studies — undergraduate studies for an entrepreneur are a problematic KUP. The authority may argue they serve personal development, not the business. Postgraduate studies in a related field — safer.
5. Language school for the entrepreneur's children — NKUP. No connection to business activity exists.

FAQ

Is an English-language course KUP?

Yes, if the language is needed for the business (serving foreign clients, international contracts). Document the connection — e.g., invoices from foreign clients.

Are postgraduate studies KUP?

Yes, if the field of study aligns with the business profile. MBA studies for a business consultant — KUP. Medical studies for a construction entrepreneur — NKUP.

Is an online course (Udemy, Coursera) KUP?

Yes, under the same conditions as in-person training: connection to the business, invoice to the company.

Is employee training KUP for the employer?

Yes. Training that raises employee qualifications is KUP under general rules. No prevalence test is needed.

Is a driving license course KUP?

It depends on the category and business profile. Category C for transport — KUP. Category B for an accountant — likely NKUP.

Sources

• PIT Act — Art. 22 sec. 1 (Dz.U. 2026 item 592 t.j.)
• Podatki.biz — PIT: upgrading professional qualifications
• Poradnik Przedsiębiorcy — education expenses and KUP

Need Help with Costs in a JDG?

Oxyok maintains the KPiR and helps organize cost documentation — from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is for informational purposes. Expense classification requires analysis of the individual situation.