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The 50% copyright deduction requires eligibility and the annual cap. A small contract has separate conditions; work for one's employer requires contributions. The calculator does not establish copyright status.

These figures follow Polish tax and social-security law. They do not apply to any other country. Amounts are in Polish złoty (PLN).
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deductible costs = eligible base percentage, within copyright capPIT = applicable variant tax after declared PIT-2net = gross − any contributions − PITWorked example
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The 50% copyright deduction requires eligibility and the annual cap. A small contract has separate conditions; work for one's employer requires contributions. The calculator does not establish copyright status.
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Sources, retrieval dates and the next review are in the methodology. You enter prices, returns and forecasts. The calculator does not fetch offers or confirm individual eligibility.
The 50% copyright deduction requires eligibility and the annual cap. A small contract has separate conditions; work for one's employer requires contributions. The calculator does not establish copyright status.