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

Benefits provided to B2B contractors in Poland may qualify as tax-deductible expenses for corporate income tax purposes. However, the individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026 (reference 0111-KDIB1-3.4010.40.2026.2.DW) indicates a more restrictive approach to B2B contractor benefits tax deductibility in Poland. The authority denied the company the right to deduct the expenses because the benefits were not part of the remuneration specified in its B2B service agreements but were to be granted under separate programme rules.

Earlier rulings issued in 2024–2025 permitted more favourable tax treatment of similar benefits. For companies funding private healthcare, gym memberships, meal allowances or flexible benefits programmes, this highlights the need to review contractual arrangements, eligibility rules and documentation demonstrating the business purpose of these expenses. Professional tax advisory services in Poland can support this assessment and help identify the associated tax risks.

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Why has the tax treatment of B2B contractor benefits become an issue in Poland?

Companies operating in Poland frequently offer benefits to self-employed contractors as part of their commercial arrangements. These may include private healthcare, gym memberships, meals, professional training and additional insurance coverage. Such benefits can help businesses attract skilled professionals and maintain long-term commercial relationships.

The difficulty arises when determining whether the associated expenditure can reduce the company’s taxable income for CIT purposes.

Unlike employee benefits, benefits provided to self-employed professionals arise within a commercial relationship between independent businesses. Their tax treatment therefore depends on both the purpose of the expenditure and its connection with the services provided to the company.

Over recent years, the Director of KIS issued individual rulings confirming that certain benefits provided to B2B contractors could qualify as deductible business expenses. However, the May 2026 ruling demonstrates that the authority may apply a considerably more restrictive interpretation to similar programmes.

For companies engaging large numbers of specialists under B2B contracts, the financial implications can be significant. If benefit expenditure is classified as non-deductible, the company’s taxable income and resulting CIT liability may increase.

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Can benefits provided to B2B contractors be deducted for CIT purposes in Poland?

Yes. B2B contractor benefits may be deductible if the expenditure satisfies the conditions set out in Article 15(1) of the Polish CIT Act and is not excluded under Article 16(1). However, no provision automatically makes all benefits provided to B2B contractors tax-deductible.

Under Article 15(1) of the CIT Act, deductible expenses generally include costs incurred to generate revenue or preserve or secure a source of revenue, except for expenditure specifically excluded under Article 16(1). In practice, a company must be able to demonstrate that financing particular benefits serves a legitimate business purpose and is connected with its operations.

For example, a company may argue that additional benefits form part of its commercial arrangements with specialists whose services are essential to project delivery and revenue generation. However, this does not mean that every incentive, relationship-building or image-related benefit automatically qualifies as a deductible expense. The nature of the expenditure and the circumstances in which it is incurred are equally important.

Of particular relevance is the exclusion of representation expenses under Article 16(1)(28) of the CIT Act. This was the provision relied upon by the Director of KIS in the ruling of 11 May 2026.

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Why did the Polish tax authority deny the deduction of B2B benefits in its ruling of 11 May 2026?

In the individual tax ruling dated 11 May 2026, reference 0111-KDIB1-3.4010.40.2026.2.DW, the Director of KIS examined whether a company could deduct expenditure on benefits provided to individuals supplying services under B2B arrangements.

The company intended to introduce a contractor benefits programme designed to attract qualified specialists, reduce turnover and support long-term commercial relationships.

Which benefits were included in the contractor benefits programme?

The proposed arrangement covered a broad range of benefits, including:

• Private medical care and health insurance;
• Gym memberships and meal cards;
• Professional training, language courses and online learning platforms;
• Flexible benefits platform vouchers;
• Life and endowment insurance, including investment-linked insurance products.

The company argued that these expenses had an economic justification because they helped secure access to qualified contractors and maintain the required standard of services. However, the way the benefits were granted was a central issue. They were not intended to form part of the remuneration payable under the B2B service agreements. Instead, they were to be financed under separate benefits programme rules.

Why did the tax authority classify the benefits as representation expenses?

The Director of KIS rejected the company’s position. In the authority’s assessment, benefits granted outside contractual remuneration primarily served to enhance the company’s image and create attractive conditions for its business partners.

The authority therefore classified the expenditure as representation costs, which are excluded from deductible expenses under Article 16(1)(28) of the CIT Act. Consequently, the company was denied the right to deduct the expenses covered by its application.

The ruling is particularly relevant because of the distinction drawn between benefits forming part of remuneration for services and additional benefits provided outside that remuneration.

However, this does not mean that every expense financed under separate programme rules must be classified as a representation expense. The ruling concerned the specific circumstances described in the application, and its reasoning does not constitute a generally binding legal rule.

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Do other Polish tax rulings from 2026 confirm a more restrictive approach?

The ruling of 11 May 2026 was not an isolated decision. In subsequent months, the Director of KIS issued further unfavourable rulings concerning benefits financed for B2B contractors.

Tax ruling of 14 May 2026 – another rejection of deductible benefit expenses

In the ruling of 14 May 2026, reference 0111-KDIB2-1.4010.72.2026.2.AG, the Director of KIS rejected the taxpayer’s position concerning expenses incurred on benefits for B2B contractors. The case addressed whether such benefits could be treated as deductible expenses, particularly in the context of the rules governing representation costs. The decision provides another example of an unfavourable tax assessment of benefit programmes offered to independent contractors.

Tax ruling of 7 August 2026 – deduction denied for benefits provided by a law firm

Another significant ruling was issued on 7 August 2026, reference 0114-KDIP2-2.4010.245.2026.1.ND.

The application was submitted by a limited partnership operating a law firm and engaging lawyers and other professionals under B2B contracts. The Director of KIS again refused to recognise the costs of contractor benefits as tax-deductible expenses. The authority concluded that benefits primarily intended to establish and maintain positive relationships with contractors and enhance the company’s image constituted representation expenses. As a result, they were excluded from deductible costs under Article 16(1)(28) of the CIT Act.

The decision demonstrates that the issue is not limited to IT businesses or companies offering extensive benefits packages. It may also affect professional advisory and legal services firms.

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How has the Polish tax authority’s position on B2B contractor benefits changed?

The interpretation of tax rules governing benefits provided to B2B contractors has not been consistent. Several rulings issued in 2024–2025 were favourable to taxpayers, while decisions from 2026 indicate a renewed shift towards a more restrictive approach.

Importantly, this is not the first time the Director of KIS has denied the deduction of such expenditure. A similarly unfavourable position appeared in the ruling of 16 May 2022, reference 0111-KDIB2-1.4010.78.2022.1.AP.

Tax ruling date and reference	Position of KIS
25 March 2024 – 0111-KDIB2-1.4010.44.2024.MM	Favourable to the taxpayer
19 December 2024 – 0111-KDIB1-3.4010.629.2024.2.ZK	Favourable to the taxpayer
23 May 2025 – 0111-KDIB1-1.4010.125.2025.2.KM	Favourable to the taxpayer
16 June 2025 – 0114-KDIP2-2.4010.275.2025.2.PK	Favourable to the taxpayer
19 November 2025 – 0111-KDWB.4010.126.2025.2.AW	Favourable to the taxpayer
11 May 2026 – 0111-KDIB1-3.4010.40.2026.2.DW	Unfavourable to the taxpayer
14 May 2026 – 0111-KDIB2-1.4010.72.2026.2.AG	Unfavourable to the taxpayer
7 August 2026 – 0114-KDIP2-2.4010.245.2026.1.ND	Unfavourable to the taxpayer

This comparison covers selected individual rulings rather than the full range of interpretations issued by the Polish tax authorities.

What can companies learn from comparing these tax rulings?

In favourable rulings, considerable weight was given to the commercial justification for the expenditure, its connection with business operations and its role in motivating contractors and maintaining ongoing cooperation.

By contrast, the unfavourable rulings issued in 2026 placed particular emphasis on the absence of a link between the benefits and contractual remuneration, as well as their image-building function. However, the differences cannot be attributed solely to when the rulings were issued. Individual cases involved different circumstances, types of benefits, eligibility rules and contractual provisions.

Companies should therefore not assume that an earlier favourable ruling issued to another taxpayer provides protection for the tax treatment of their own contractor benefits programme.

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Must B2B contractor benefits be included in the service agreement?

The Polish CIT Act does not impose a general requirement to include contractor benefits in a B2B service agreement as a condition of tax deductibility. However, the absence of such a contractual link was one of the key arguments raised by the tax authority in its unfavourable rulings from 2026.

Companies should therefore examine whether the benefits genuinely form part of the agreed commercial terms and remuneration for services or are additional discretionary advantages offered by the company.

B2B service agreement versus separate benefits programme rules

The method used to document benefits does not, by itself, determine their tax treatment. Separate programme rules may specify eligibility criteria, available packages and participation conditions. What matters is whether the contractual documentation and actual commercial arrangements establish an obligation on the company to provide particular benefits as part of the consideration for services.

Two situations illustrate the distinction.

Example 1 – a benefit forming part of agreed remuneration

A company enters into a service agreement with a self-employed consultant. The parties agree on monetary remuneration and an additional private healthcare package forming part of the consideration for the services provided. This arrangement may support the commercial justification for the expense. However, it does not automatically establish CIT deductibility.

Example 2 – a discretionary contractor benefits programme

A company provides gym memberships and flexible benefits vouchers to its contractors under internal programme rules. The benefits do not form part of the agreed remuneration, and the company may amend the programme conditions.

This arrangement resembles the circumstances examined in the unfavourable 2026 rulings and may carry an increased risk of the tax authority challenging the deduction.

These examples are illustrative. The final tax assessment depends on the full contractual documentation, the nature of the benefits and how the commercial relationship operates in practice.

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How can companies reduce CIT risks associated with B2B contractor benefits in Poland?

Given the inconsistent interpretation of the applicable rules, companies should assess contractor benefits programmes not only in terms of their attractiveness to service providers but also their tax implications.

1. Review existing B2B service agreements

The first step is to establish whether the financed benefits are covered by the contracts and whether they form part of the agreed remuneration arrangements for services. The review should cover not only the main agreement but also amendments, appendices and any programme rules incorporated by reference.

2. Distinguish between different categories of benefits

Not all benefits serve the same commercial purpose. Training directly related to services delivered to the company may have a different justification from a general flexible benefits programme or life insurance with an investment component.

In practice, companies should assess individual categories of expenditure separately rather than applying a single tax classification to the entire programme.

3. Document the business purpose of the expenditure

A company should maintain documentation explaining why particular benefits are financed and how they relate to its business activities. Depending on the benefit, this may include service agreements, programme rules, purchase records and information demonstrating the connection between the benefit and the contractor’s services.

Simply stating that a programme reduces turnover or improves contractor loyalty may be insufficient if the tax authority classifies the expenditure as representation costs.

4. Reassess previous CIT deductions

Companies that have deducted expenditure on B2B contractor benefits should assess whether their existing tax treatment is adequately supported.

The new unfavourable rulings do not automatically mean that all previous deductions were incorrect or require amendment. However, they provide a significant reason to reassess the risks. Particular attention should be paid to programmes where benefits are discretionary, do not form part of contractual remuneration and are granted under separate rules.

5. Consider applying for an individual tax ruling

Where a benefits programme involves substantial expenditure and its tax treatment is uncertain, a company may apply for its own individual tax ruling. The application should accurately describe the benefits, eligibility conditions, relationship with remuneration and underlying business justification.

An individual ruling may provide protection under the conditions set out in the Polish Tax Ordinance, provided that the actual circumstances correspond to those described in the application and the statutory requirements for protection are satisfied.

For companies operating extensive contractor benefits programmes, specialist tax advisory services in Poland can help assess the deductibility of expenditure and identify potential CIT risks.

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Do the new tax rulings require companies to amend all B2B contracts in Poland?

No. The unfavourable rulings issued in 2026 do not introduce a new statutory obligation or mean that every B2B agreement must be amended. However, they highlight tax risks where benefits are not part of remuneration for services.

Companies should first assess their existing contractor arrangements and determine whether any contractual amendments would reflect the actual terms agreed between the parties. Simply adding a benefits clause to an agreement should not be assumed to resolve the issue. Tax deductibility depends on the true nature of the benefit, its business purpose and compliance with the CIT Act. Companies should also consider that changes to how benefits are financed may require a separate assessment of the contractor’s tax position and value added tax (VAT) implications.

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B2B contractor benefits and CIT in Poland – what should companies do next?

The rulings issued in 2026 demonstrate that the tax treatment of benefits provided to B2B contractors remains an area of significant uncertainty. Tax authorities may challenge deductions for additional benefits that are not part of remuneration for services and are primarily intended to build favourable relationships with contractors.

At the same time, earlier favourable rulings confirm that benefits provided to B2B contractors cannot automatically be excluded from tax-deductible expenses in every case.

For companies, the priority is to identify which benefits they finance, the basis on which they are provided and whether their tax treatment reflects the actual commercial arrangements.

getsix® supports companies in assessing the tax implications of expenditure associated with B2B contractor relationships. Our tax advisory services in Poland include reviewing the CIT deductibility of contractor benefits and identifying areas requiring further examination. If you have questions about an existing or planned benefits programme, please contact our team.

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Individual tax rulings:

• Individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026, reference 0111-KDIB1-3.4010.40.2026.2.DW.
• Individual ruling issued by the Director of KIS on 14 May 2026, reference 0111-KDIB2-1.4010.72.2026.2.AG.
• Individual ruling issued by the Director of KIS on 7 August 2026, reference 0114-KDIP2-2.4010.245.2026.1.ND.
• Individual ruling issued by the Director of KIS on 19 November 2025, reference 0111-KDWB.4010.126.2025.2.AW.

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