Livestock Relief (Ulga na Zwierzęta Gospodarskie) in a Sole Proprietorship (JDG) in Poland (2026)

Q: What can you deduct?

Eligible costs: Purchase of animals (valuable breeds, breeding stock) Feed and nutritional supplements Veterinary care (tests, vaccinations, treatment) Infrastructure (farm buildings, fencing) Limit: Additional 50% of costs (150% total) No upper amount cap Conditions 1. Records You must keep separate records of livestock costs. 2. Tax scale / flat tax only The relief does not work on the lump-sum tax (ryczałt). 3. Farming activity You must run a livestock-farming activity (PKWiU class 01 — the Polish Classification of Goods and Services). Most common mistakes 1. No records Without separate records, the Tax Office (US) rejects the relief. 2. Relief on the lump-sum tax It does not work on the lump-sum tax. Only on the tax scale or flat tax. 3. Mixing with agricultural costs Costs must be separated — specific to livestock. FAQ

Livestock relief (ulga na zwierzęta gospodarskie) in a sole proprietorship (JDG) in Poland in 2026 — what to deduct, PKWiU codes, limits. Cattle, pigs, poultry farming. Practical guide.

The livestock relief (ulga na zwierzęta gospodarskie) lets you deduct an additional 50% of the costs related to animal farming in a sole proprietorship (JDG — a Polish registered business run by one individual). It applies to farmers and entrepreneurs engaged in livestock farming.

In this guide, I explain the rules of the livestock relief in Poland in 2026.

What is the livestock relief?

The relief allows you to deduct an additional 50% of the costs of purchasing and maintaining livestock:

Additional 50% of costs (150% total deduction)
Covers: cattle, pigs, poultry, sheep, goats, equines
Only on the tax scale and flat tax (not on the lump-sum tax)

What can you deduct?

Eligible costs:

Purchase of animals (valuable breeds, breeding stock)
Feed and nutritional supplements
Veterinary care (tests, vaccinations, treatment)
Infrastructure (farm buildings, fencing)

Limit:

Additional 50% of costs (150% total)
No upper amount cap

Conditions

1. Records

You must keep separate records of livestock costs.

2. Tax scale / flat tax only

The relief does not work on the lump-sum tax (ryczałt).

3. Farming activity

You must run a livestock-farming activity (PKWiU class 01 — the Polish Classification of Goods and Services).

Most common mistakes

1. No records

Without separate records, the Tax Office (US) rejects the relief.

2. Relief on the lump-sum tax

It does not work on the lump-sum tax. Only on the tax scale or flat tax.

3. Mixing with agricultural costs

Costs must be separated — specific to livestock.

FAQ

Can I use it on the lump-sum tax (ryczałt)?

No. The relief applies only to the tax scale and flat tax.

Do I have to be a farmer?

No, but you must run a livestock-farming activity (PKWiU 01).

What is the limit?

Additional 50% of costs (150% total). No upper cap.

Need help with agricultural reliefs?

I run sole-proprietorship accounting with reliefs — livestock, thermo-modernization, R&D (research and development). From 49 zł + VAT per month.

Write to [email protected] or visit oxyok.com/pl.

Note: Livestock relief: additional 50% of costs (150% total). Only on the tax scale and flat tax. Covers cattle, pigs, poultry. Before making a decision, consult an accountant.